Communa: 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.
Communa
Largest movements
- Receivables within one year -€193,089
down €193,089 (-30.3%), from €637,623 to €444,534
of which Other amounts receivable: -€182,924
- Cash -€154,774
down €154,774 (-23.4%), from €661,194 to €506,420
mainly Accrued charges and deferred income (-€398,518) and Debts within one year (-€78,912)
- Deferred charges and accrued income -€32,837
down €32,837 (-57.0%), from €57,618 to €24,782
- Accrued charges and deferred income -€398,518
down €398,518 (-46.5%), from €856,697 to €458,179
- Provisions +€87,941
new in 2025: €87,941
- Debts within one year -€78,912
down €78,912 (-26.0%), from €303,279 to €224,366
of which Trade debts: -€58,885
- Staff costs -€105,319
down €105,319 (-6.6%), from €1.6m to €1.5m
- Gross operating margin -€18,660
down €18,660 (-1.2%), from €1.6m to €1.6m
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 | €1,364,959 | €981,000 | -€383,959 | -28.1% |
| Fixed assets | 21/28 | €8,524 | €5,265 | -€3,260 | -38.2% |
| Tangible fixed assets | 22/27 | €3,919 | €360 | -€3,560 | -90.8% |
| Furniture and vehicles | 24 | €3,919 | €360 | -€3,560 | -90.8% |
| Financial fixed assets | 28 | €4,605 | €4,905 | +€300 | +6.5% |
| Current assets | 29/58 | €1,356,435 | €975,735 | -€380,700 | -28.1% |
| Amounts receivable within one year | 40/41 | €637,623 | €444,534 | -€193,089 | -30.3% |
| Trade receivables | 40 | €49,206 | €39,041 | -€10,166 | -20.7% |
| Other amounts receivable | 41 | €588,417 | €405,493 | -€182,924 | -31.1% |
| Cash at bank and in hand | 54/58 | €661,194 | €506,420 | -€154,774 | -23.4% |
| Deferred charges and accrued income | 490/1 | €57,618 | €24,782 | -€32,837 | -57.0% |
| Total equity and liabilities | 10/49 | €1,364,959 | €981,000 | -€383,959 | -28.1% |
| Equity | 10/15 | €204,984 | €210,514 | +€5,530 | +2.7% |
| Reserves | 13 | €41,355 | €45,000 | +€3,645 | +8.8% |
| Profit (loss) carried forward | 14 | €163,628 | €165,514 | +€1,885 | +1.2% |
| Provisions and deferred taxes | 16 | - | €87,941 | +€87,941 | |
| Provisions for liabilities and charges | 160/5 | - | €87,941 | +€87,941 | |
| Other liabilities and charges | 164/5 | - | €87,941 | +€87,941 | |
| Amounts payable | 17/49 | €1,159,975 | €682,545 | -€477,430 | -41.2% |
| Amounts payable within one year | 42/48 | €303,279 | €224,366 | -€78,912 | -26.0% |
| Trade debts | 44 | €85,566 | €26,681 | -€58,885 | -68.8% |
| Suppliers | 440/4 | €85,566 | €26,681 | -€58,885 | -68.8% |
| Taxes, remuneration and social security | 45 | €187,407 | €159,511 | -€27,896 | -14.9% |
| Taxes | 450/3 | €29,721 | €32,099 | +€2,378 | +8.0% |
| Remuneration and social security | 454/9 | €157,686 | €127,412 | -€30,274 | -19.2% |
| Accrued charges and deferred income | 492/3 | €856,697 | €458,179 | -€398,518 | -46.5% |
| Remuneration, social security and pensions | 62 | €1,603,484 | €1,498,164 | -€105,319 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,201 | €3,560 | +€359 | +11.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€4,903 | -€4,903 | |
| Other operating charges | 640/8 | €968 | €149 | -€819 | -84.6% |
| Non-recurring operating charges | 66A | €8,150 | €7,707 | -€443 | -5.4% |
| Gross operating margin | 9900 | €1,617,877 | €1,599,217 | -€18,660 | -1.2% |
| Operating profit (loss) | 9901 | €7,075 | €6,599 | -€476 | -6.7% |
| Financial income | 75/76B | €256 | €293 | +€38 | +14.7% |
| Recurring financial income | 75 | €256 | €293 | +€38 | +14.7% |
| Financial charges | 65/66B | €1,313 | €1,363 | +€50 | +3.8% |
| Recurring financial charges | 65 | €1,313 | €1,363 | +€50 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €6,018 | €5,530 | -€488 | -8.1% |
| Profit (loss) for the period | 9904 | €6,018 | €5,530 | -€488 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,018 | €5,530 | -€488 | -8.1% |
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 12 October 2026 via checked.be.