COMMSOLUTIONS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
COMMSOLUTIONS
Largest movements
- Tangible fixed assets -€56,309
down €56,309 (-11.3%), from €497,265 to €440,956
of which Furniture and vehicles: -€54,909
- Receivables within one year +€36,432
up €36,432 (+28.4%), from €128,346 to €164,778
of which Trade receivables: +€35,030
- Cash +€22,648
up €22,648 (+193.7%), from €11,690 to €34,338
mainly Investment in fixed assets (net) (+€42,112) and Depreciation (+€14,197)
- Tax, wage and social debts +€10,989
up €10,989 (+6208.5%), from €177 to €11,166
- Gross operating margin +€39,120
up €39,120, from -€14,509 to €24,611
- Other operating charges +€591
up €591 (+47.4%), from €1,247 to €1,838
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €677,301 | €681,400 | +€4,099 | +0.6% |
| Fixed assets | 21/28 | €537,265 | €480,956 | -€56,309 | -10.5% |
| Tangible fixed assets | 22/27 | €497,265 | €440,956 | -€56,309 | -11.3% |
| Land and buildings | 22 | €72,552 | €71,693 | -€859 | -1.2% |
| Plant, machinery and equipment | 23 | €1,797 | €1,256 | -€541 | -30.1% |
| Furniture and vehicles | 24 | €422,916 | €368,007 | -€54,909 | -13.0% |
| Financial fixed assets | 28 | €40,000 | €40,000 | = | 0.0% |
| Current assets | 29/58 | €140,036 | €200,444 | +€60,408 | +43.1% |
| Amounts receivable within one year | 40/41 | €128,346 | €164,778 | +€36,432 | +28.4% |
| Trade receivables | 40 | - | €35,030 | +€35,030 | |
| Other amounts receivable | 41 | €128,346 | €129,748 | +€1,402 | +1.1% |
| Cash at bank and in hand | 54/58 | €11,690 | €34,338 | +€22,648 | +193.7% |
| Deferred charges and accrued income | 490/1 | - | €1,328 | +€1,328 | |
| Total equity and liabilities | 10/49 | €677,301 | €681,400 | +€4,099 | +0.6% |
| Equity | 10/15 | €626,869 | €619,833 | -€7,036 | -1.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €428,528 | €422,749 | -€5,779 | -1.3% |
| Tax-exempt reserves | 132 | €132,646 | €126,867 | -€5,779 | -4.4% |
| Distributable reserves | 133 | €295,882 | €295,882 | = | 0.0% |
| Profit (loss) carried forward | 14 | €178,341 | €177,084 | -€1,257 | -0.7% |
| Provisions and deferred taxes | 16 | €38,946 | €37,031 | -€1,915 | -4.9% |
| Deferred taxes | 168 | €38,946 | €37,031 | -€1,915 | -4.9% |
| Amounts payable | 17/49 | €11,486 | €24,536 | +€13,050 | +113.6% |
| Amounts payable within one year | 42/48 | €11,486 | €24,536 | +€13,050 | +113.6% |
| Trade debts | 44 | €1,740 | €6,171 | +€4,431 | +254.7% |
| Suppliers | 440/4 | €1,740 | €6,171 | +€4,431 | +254.7% |
| Taxes, remuneration and social security | 45 | €177 | €11,166 | +€10,989 | +6208.5% |
| Taxes | 450/3 | €177 | €11,166 | +€10,989 | +6208.5% |
| Other amounts payable | 47/48 | €9,569 | €7,199 | -€2,370 | -24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,295 | €14,197 | -€98 | -0.7% |
| Other operating charges | 640/8 | €1,247 | €1,838 | +€591 | +47.4% |
| Non-recurring operating charges | 66A | - | €18,500 | +€18,500 | |
| Gross operating margin | 9900 | -€14,509 | €24,611 | +€39,120 | |
| Operating profit (loss) | 9901 | -€30,051 | -€9,924 | +€20,127 | +67.0% |
| Financial income | 75/76B | €2,497 | €2,305 | -€192 | -7.7% |
| Recurring financial income | 75 | €2,497 | €2,305 | -€192 | -7.7% |
| Financial charges | 65/66B | €1,281 | €1,204 | -€77 | -6.0% |
| Recurring financial charges | 65 | €1,281 | €1,204 | -€77 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | -€28,835 | -€8,823 | +€20,012 | +69.4% |
| Transfer from deferred taxes | 780 | €5,779 | €5,779 | = | 0.0% |
| Income taxes | 67/77 | - | €127 | +€127 | |
| Profit (loss) for the period | 9904 | -€23,056 | -€3,171 | +€19,885 | +86.2% |
| Transfer from tax-exempt reserves | 789 | €1,914 | €1,914 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,142 | -€1,257 | +€19,885 | +94.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.