COMMUN.SENSE: 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.
COMMUN.SENSE
Largest movements
- Tangible fixed assets +€65,425
up €65,425 (+22.2%), from €294,249 to €359,673
of which Furniture and vehicles: +€50,581
- Cash -€50,458
down €50,458 (-59.3%), from €85,100 to €34,642
mainly Investment in fixed assets (net) (-€70,873) and Debts after one year (-€20,098)
- Receivables within one year +€10,420
up €10,420 (+14.1%), from €74,022 to €84,442
of which Other amounts receivable: +€5,937
- Reserves +€48,098
up €48,098 (+41.0%), from €117,414 to €165,512
- Debts after one year -€20,098
down €20,098 (-14.8%), from €135,536 to €115,438
of which Financial debts: -€19,598
- Financial income -€111,981
down €111,981 (-99.9%), from €112,091 to €111
- Gross operating margin +€33,820
up €33,820 (+81.2%), from €41,676 to €75,496
- Depreciation -€2,965
down €2,965 (-35.2%), from €8,413 to €5,448
- Other operating charges +€2,728
up €2,728 (+115%), from €2,377 to €5,105
- Financial charges -€2,631
down €2,631 (-40.8%), from €6,444 to €3,813
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.
Derived cash bridge
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 | €478,254 | €503,724 | +€25,470 | +5.3% |
| Fixed assets | 21/28 | €316,649 | €382,073 | +€65,425 | +20.7% |
| Tangible fixed assets | 22/27 | €294,249 | €359,673 | +€65,425 | +22.2% |
| Land and buildings | 22 | €276,086 | €276,086 | = | 0.0% |
| Furniture and vehicles | 24 | €17,843 | €68,424 | +€50,581 | +283% |
| Other tangible fixed assets | 26 | €319 | €15,163 | +€14,844 | +4,651% |
| Financial fixed assets | 28 | €22,400 | €22,400 | = | 0.0% |
| Current assets | 29/58 | €161,606 | €121,651 | -€39,955 | -24.7% |
| Amounts receivable within one year | 40/41 | €74,022 | €84,442 | +€10,420 | +14.1% |
| Trade receivables | 40 | €17,467 | €21,950 | +€4,483 | +25.7% |
| Other amounts receivable | 41 | €56,555 | €62,492 | +€5,937 | +10.5% |
| Cash at bank and in hand | 54/58 | €85,100 | €34,642 | -€50,458 | -59.3% |
| Deferred charges and accrued income | 490/1 | €2,484 | €2,567 | +€84 | +3.4% |
| Total equity and liabilities | 10/49 | €478,254 | €503,724 | +€25,470 | +5.3% |
| Equity | 10/15 | €299,914 | €348,012 | +€48,098 | +16.0% |
| Contributions | 10/11 | €182,500 | €182,500 | = | 0.0% |
| Reserves | 13 | €117,414 | €165,512 | +€48,098 | +41.0% |
| Distributable reserves | 133 | €117,414 | €165,512 | +€48,098 | +41.0% |
| Amounts payable | 17/49 | €178,341 | €155,713 | -€22,628 | -12.7% |
| Amounts payable after more than one year | 17 | €135,536 | €115,438 | -€20,098 | -14.8% |
| Financial debts | 170/4 | €91,536 | €71,938 | -€19,598 | -21.4% |
| Other amounts payable | 178/9 | €44,000 | €43,500 | -€500 | -1.1% |
| Amounts payable within one year | 42/48 | €41,805 | €39,275 | -€2,530 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €19,190 | €19,598 | +€409 | +2.1% |
| Trade debts | 44 | €3,223 | €1,904 | -€1,319 | -40.9% |
| Suppliers | 440/4 | €3,223 | €1,904 | -€1,319 | -40.9% |
| Taxes, remuneration and social security | 45 | €19,358 | €17,570 | -€1,788 | -9.2% |
| Taxes | 450/3 | €19,358 | €17,570 | -€1,788 | -9.2% |
| Other amounts payable | 47/48 | €35 | €203 | +€168 | +482% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €433 | +€433 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,413 | €5,448 | -€2,965 | -35.2% |
| Other operating charges | 640/8 | €2,377 | €5,105 | +€2,728 | +115% |
| Gross operating margin | 9900 | €41,676 | €75,496 | +€33,820 | +81.2% |
| Operating profit (loss) | 9901 | €30,885 | €64,510 | +€33,624 | +109% |
| Financial income | 75/76B | €112,091 | €111 | -€111,981 | -99.9% |
| Recurring financial income | 75 | €112,091 | €111 | -€111,981 | -99.9% |
| Financial charges | 65/66B | €6,444 | €3,813 | -€2,631 | -40.8% |
| Recurring financial charges | 65 | €6,444 | €3,813 | -€2,631 | -40.8% |
| Profit (loss) for the period before taxes | 9903 | €136,533 | €60,808 | -€75,725 | -55.5% |
| Income taxes | 67/77 | €12,001 | €12,710 | +€708 | +5.9% |
| Profit (loss) for the period | 9904 | €124,532 | €48,098 | -€76,434 | -61.4% |
| Profit (loss) for the period to be appropriated | 9905 | €124,532 | €48,098 | -€76,434 | -61.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.