COMMUNI - CONSULT: 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.
COMMUNI - CONSULT
Largest movements
- Financial fixed assets +€20,000
up €20,000 (+3.4%), from €593,594 to €613,594
- Tangible fixed assets -€17,984
down €17,984 (-18.5%), from €96,976 to €78,991
of which Plant, machinery and equipment: -€16,538
- Receivables within one year -€11,435
down €11,435 (-67.4%), from €16,975 to €5,539
of which Other amounts receivable: -€5,748
- Other debts -€15,471
down €15,471 (-18.3%), from €84,394 to €68,923
- Current portion of long-term debt -€14,871
no longer reported in 2025 (was €14,871)
- Gross operating margin -€2,972
down €2,972 (-7.6%), from €39,007 to €36,034
- Taxes +€2,777
up €2,777 (+65.3%), from €4,255 to €7,032
- Depreciation -€772
down €772 (-4.1%), from €18,757 to €17,984
- Financial charges -€634
down €634 (-17.0%), from €3,726 to €3,091
- Financial income -€561
down €561 (-4.3%), from €13,122 to €12,561
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 | €1,063,037 | €1,053,710 | -€9,327 | -0.9% |
| Formation expenses | 20 | €1,704 | €1,704 | = | 0.0% |
| Fixed assets | 21/28 | €690,570 | €692,586 | +€2,016 | +0.3% |
| Tangible fixed assets | 22/27 | €96,976 | €78,991 | -€17,984 | -18.5% |
| Land and buildings | 22 | €16,113 | €16,036 | -€77 | -0.5% |
| Plant, machinery and equipment | 23 | €78,849 | €62,311 | -€16,538 | -21.0% |
| Furniture and vehicles | 24 | €2,013 | €644 | -€1,369 | -68.0% |
| Financial fixed assets | 28 | €593,594 | €613,594 | +€20,000 | +3.4% |
| Current assets | 29/58 | €370,763 | €359,420 | -€11,342 | -3.1% |
| Amounts receivable within one year | 40/41 | €16,975 | €5,539 | -€11,435 | -67.4% |
| Trade receivables | 40 | €10,825 | €5,138 | -€5,687 | -52.5% |
| Other amounts receivable | 41 | €6,150 | €402 | -€5,748 | -93.5% |
| Cash at bank and in hand | 54/58 | €353,788 | €353,881 | +€93 | 0.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,063,037 | €1,053,710 | -€9,327 | -0.9% |
| Equity | 10/15 | €951,713 | €970,113 | +€18,400 | +1.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €702,500 | €712,500 | +€10,000 | +1.4% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €700,000 | €710,000 | +€10,000 | +1.4% |
| Profit (loss) carried forward | 14 | €224,213 | €232,613 | +€8,400 | +3.7% |
| Amounts payable | 17/49 | €111,324 | €83,597 | -€27,727 | -24.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €101,354 | €71,019 | -€30,335 | -29.9% |
| Current portion of amounts payable after more than one year | 42 | €14,871 | - | -€14,871 | |
| Trade debts | 44 | €214 | €2,096 | +€1,882 | +881% |
| Suppliers | 440/4 | €214 | €2,096 | +€1,882 | +881% |
| Taxes, remuneration and social security | 45 | €1,876 | - | -€1,876 | |
| Taxes | 450/3 | €1,876 | - | -€1,876 | |
| Other amounts payable | 47/48 | €84,394 | €68,923 | -€15,471 | -18.3% |
| Accrued charges and deferred income | 492/3 | €9,969 | €12,578 | +€2,609 | +26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,757 | €17,984 | -€772 | -4.1% |
| Other operating charges | 640/8 | €1,642 | €2,088 | +€446 | +27.2% |
| Gross operating margin | 9900 | €39,007 | €36,034 | -€2,972 | -7.6% |
| Operating profit (loss) | 9901 | €18,608 | €15,962 | -€2,646 | -14.2% |
| Financial income | 75/76B | €13,122 | €12,561 | -€561 | -4.3% |
| Recurring financial income | 75 | €13,122 | €12,561 | -€561 | -4.3% |
| Financial charges | 65/66B | €3,726 | €3,091 | -€634 | -17.0% |
| Recurring financial charges | 65 | €3,726 | €3,091 | -€634 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €28,004 | €25,432 | -€2,573 | -9.2% |
| Income taxes | 67/77 | €4,255 | €7,032 | +€2,777 | +65.3% |
| Profit (loss) for the period | 9904 | €23,749 | €18,400 | -€5,349 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,749 | €18,400 | -€5,349 | -22.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.