COMMpunt: what changed
COMMpunt
Largest movements
- Cash +€100,027
up €100,027 (+60.0%), from €166,739 to €266,765
mainly Net result for the year (+€90,533) and Accrued charges and deferred income (+€42,743)
- Receivables within one year +€40,910
up €40,910 (+12.4%), from €330,368 to €371,278
of which Trade receivables: +€62,707
- Tangible fixed assets -€23,718
down €23,718 (-30.8%), from €77,054 to €53,335
of which Furniture and vehicles: -€23,106
- Stocks and contracts +€14,239
up €14,239 (+5.5%), from €257,451 to €271,691
- Reserves +€65,078
up €65,078 (+9.5%), from €684,499 to €749,578
of which Non-distributable reserves: +€65,078
- Accrued charges and deferred income +€42,743
up €42,743 (+138%), from €31,033 to €73,776
- Tax, wage and social debts +€33,351
up €33,351 (+102%), from €32,710 to €66,060
of which Taxes: +€40,396
- Other debts -€31,975
down €31,975 (-78.7%), from €40,614 to €8,638
- Trade debts +€19,921
up €19,921 (+22.6%), from €88,167 to €108,088
- Gross operating margin -€46,236
down €46,236 (-12.3%), from €375,943 to €329,708
- Financial income +€15,651
up €15,651 (+556%), from €2,816 to €18,467
- Staff costs +€13,379
up €13,379 (+7.8%), from €172,599 to €185,978
- Taxes -€6,504
down €6,504 (-14.0%), from €46,323 to €39,820
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €927,022 | €1,056,140 | +€129,117 | +13.9% |
| Fixed assets | 21/28 | €79,456 | €55,737 | -€23,718 | -29.9% |
| Tangible fixed assets | 22/27 | €77,054 | €53,335 | -€23,718 | -30.8% |
| Plant, machinery and equipment | 23 | €16,029 | €15,417 | -€613 | -3.8% |
| Furniture and vehicles | 24 | €61,024 | €37,918 | -€23,106 | -37.9% |
| Financial fixed assets | 28 | €2,402 | €2,402 | = | 0.0% |
| Current assets | 29/58 | €847,567 | €1,000,403 | +€152,836 | +18.0% |
| Stocks and contracts in progress | 3 | €257,451 | €271,691 | +€14,239 | +5.5% |
| Stocks | 30/36 | €257,451 | €271,691 | +€14,239 | +5.5% |
| Amounts receivable within one year | 40/41 | €330,368 | €371,278 | +€40,910 | +12.4% |
| Trade receivables | 40 | €306,663 | €369,369 | +€62,707 | +20.4% |
| Other amounts receivable | 41 | €23,705 | €1,909 | -€21,796 | -91.9% |
| Current investments | 50/53 | €84,520 | €84,520 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €166,739 | €266,765 | +€100,027 | +60.0% |
| Deferred charges and accrued income | 490/1 | €8,489 | €6,148 | -€2,340 | -27.6% |
| Total equity and liabilities | 10/49 | €927,022 | €1,056,140 | +€129,117 | +13.9% |
| Equity | 10/15 | €734,499 | €799,578 | +€65,078 | +8.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Capital | 10 | €50,000 | €50,000 | = | 0.0% |
| Issued capital | 100 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €684,499 | €749,578 | +€65,078 | +9.5% |
| Non-distributable reserves | 130/1 | €377,702 | €442,780 | +€65,078 | +17.2% |
| Legal reserve | 130 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €84,520 | €84,520 | = | 0.0% |
| Other | 1319 | €288,182 | €353,260 | +€65,078 | +22.6% |
| Tax-exempt reserves | 132 | €185,240 | €126,300 | -€58,940 | -31.8% |
| Distributable reserves | 133 | €121,557 | €180,497 | +€58,940 | +48.5% |
| Amounts payable | 17/49 | €192,523 | €256,562 | +€64,039 | +33.3% |
| Amounts payable within one year | 42/48 | €161,490 | €182,786 | +€21,296 | +13.2% |
| Trade debts | 44 | €88,167 | €108,088 | +€19,921 | +22.6% |
| Suppliers | 440/4 | €88,167 | €108,088 | +€19,921 | +22.6% |
| Taxes, remuneration and social security | 45 | €32,710 | €66,060 | +€33,351 | +102% |
| Taxes | 450/3 | - | €40,396 | +€40,396 | |
| Remuneration and social security | 454/9 | €32,710 | €25,664 | -€7,046 | -21.5% |
| Other amounts payable | 47/48 | €40,614 | €8,638 | -€31,975 | -78.7% |
| Accrued charges and deferred income | 492/3 | €31,033 | €73,776 | +€42,743 | +138% |
| Remuneration, social security and pensions | 62 | €172,599 | €185,978 | +€13,379 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,587 | €28,116 | +€1,530 | +5.8% |
| Other operating charges | 640/8 | €1,987 | €2,861 | +€874 | +44.0% |
| Gross operating margin | 9900 | €375,943 | €329,708 | -€46,236 | -12.3% |
| Operating profit (loss) | 9901 | €174,771 | €112,753 | -€62,018 | -35.5% |
| Financial income | 75/76B | €2,816 | €18,467 | +€15,651 | +556% |
| Recurring financial income | 75 | €2,816 | €18,467 | +€15,651 | +556% |
| Financial charges | 65/66B | €2,161 | €868 | -€1,293 | -59.8% |
| Recurring financial charges | 65 | €2,161 | €868 | -€1,293 | -59.8% |
| Profit (loss) for the period before taxes | 9903 | €175,427 | €130,352 | -€45,074 | -25.7% |
| Income taxes | 67/77 | €46,323 | €39,820 | -€6,504 | -14.0% |
| Profit (loss) for the period | 9904 | €129,103 | €90,533 | -€38,570 | -29.9% |
| Transfer from tax-exempt reserves | 789 | - | €58,940 | +€58,940 | |
| Transfer to tax-exempt reserves | 689 | €63,150 | - | -€63,150 | |
| Profit (loss) for the period to be appropriated | 9905 | €65,953 | €149,473 | +€83,520 | +127% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.