COMMSULTANTS: what changed
Two fiscal 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.
COMMSULTANTS
Largest movements
- Receivables within one year -€5,448
down €5,448 (-30.3%), from €17,963 to €12,515
of which Other amounts receivable: -€4,962
- Cash -€5,179
down €5,179 (-100.0%), from €5,179 to €0
mainly Net result for the year (-€10,041) and Other debts (-€8,333)
- Tangible fixed assets -€405
down €405 (-30.6%), from €1,324 to €919
- Profit (loss) carried forward -€10,041
down €10,041 (-19.1%), from -€52,493 to -€62,534
- Other debts -€8,333
down €8,333 (-100.0%), from €8,333 to €0
- Short-term financial debts +€5,937
new in 2025: €5,937
- Trade debts +€1,920
new in 2025: €1,920
- Tax, wage and social debts -€395
down €395 (-13.4%), from €2,937 to €2,542
- Gross operating margin +€15,833
up €15,833 (+63.1%), from -€25,080 to -€9,246
- Financial income -€12,876
down €12,876 (-94.8%), from €13,587 to €712
- Other operating charges +€521
new in 2025: €521
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,570 | €13,658 | -€10,912 | -44.4% |
| Fixed assets | 21/28 | €1,428 | €1,024 | -€405 | -28.3% |
| Tangible fixed assets | 22/27 | €1,324 | €919 | -€405 | -30.6% |
| Furniture and vehicles | 24 | €1,324 | €919 | -€405 | -30.6% |
| Financial fixed assets | 28 | €104 | €104 | = | 0.0% |
| Current assets | 29/58 | €23,142 | €12,635 | -€10,507 | -45.4% |
| Amounts receivable within one year | 40/41 | €17,963 | €12,515 | -€5,448 | -30.3% |
| Trade receivables | 40 | €2,029 | €1,542 | -€486 | -24.0% |
| Other amounts receivable | 41 | €15,935 | €10,973 | -€4,962 | -31.1% |
| Current investments | 50/53 | €0 | €120 | +€120 | |
| Cash at bank and in hand | 54/58 | €5,179 | €0 | -€5,179 | -100.0% |
| Total equity and liabilities | 10/49 | €24,570 | €13,658 | -€10,912 | -44.4% |
| Equity | 10/15 | €13,300 | €3,259 | -€10,041 | -75.5% |
| Contributions | 10/11 | €4,344 | €4,344 | = | 0.0% |
| Reserves | 13 | €61,450 | €61,450 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €52,090 | €52,090 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,493 | -€62,534 | -€10,041 | -19.1% |
| Amounts payable | 17/49 | €11,270 | €10,399 | -€871 | -7.7% |
| Amounts payable within one year | 42/48 | €11,270 | €10,399 | -€871 | -7.7% |
| Financial debts | 43 | - | €5,937 | +€5,937 | |
| Credit institutions | 430/8 | - | €5,937 | +€5,937 | |
| Trade debts | 44 | - | €1,920 | +€1,920 | |
| Suppliers | 440/4 | - | €1,920 | +€1,920 | |
| Taxes, remuneration and social security | 45 | €2,937 | €2,542 | -€395 | -13.4% |
| Taxes | 450/3 | €2,937 | €2,542 | -€395 | -13.4% |
| Other amounts payable | 47/48 | €8,333 | €0 | -€8,333 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €405 | €405 | = | 0.0% |
| Other operating charges | 640/8 | - | €521 | +€521 | |
| Gross operating margin | 9900 | -€25,080 | -€9,246 | +€15,833 | +63.1% |
| Operating profit (loss) | 9901 | -€25,484 | -€10,172 | +€15,312 | +60.1% |
| Financial income | 75/76B | €13,587 | €712 | -€12,876 | -94.8% |
| Recurring financial income | 75 | €13,587 | €712 | -€12,876 | -94.8% |
| Financial charges | 65/66B | €337 | €580 | +€243 | +72.2% |
| Recurring financial charges | 65 | €337 | €580 | +€243 | +72.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,234 | -€10,041 | +€2,193 | +17.9% |
| Income taxes | 67/77 | €140 | €0 | -€140 | -100.0% |
| Profit (loss) for the period | 9904 | -€12,373 | -€10,041 | +€2,333 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,373 | -€10,041 | +€2,333 | +18.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.