COMMUNICATION et MANAGEMENT SERVICES: 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.
COMMUNICATION et MANAGEMENT SERVICES
Largest movements
- Tangible fixed assets +€601,575
up €601,575 (+319%), from €188,536 to €790,111
- Revaluation surpluses +€611,464
up €611,464 (+1,269%), from €48,200 to €659,664
- Other debts -€15,603
down €15,603 (-9.6%), from €162,593 to €146,990
- Profit (loss) carried forward +€10,494
up €10,494 (+12.7%), from -€82,496 to -€72,002
- Gross operating margin -€4,669
down €4,669 (-11.8%), from €39,514 to €34,844
- Depreciation -€793
down €793 (-3.5%), from €22,724 to €21,931
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 | €193,565 | €800,011 | +€606,445 | +313% |
| Fixed assets | 21/28 | €188,536 | €790,111 | +€601,575 | +319% |
| Tangible fixed assets | 22/27 | €188,536 | €790,111 | +€601,575 | +319% |
| Land and buildings | 22 | €188,536 | €790,111 | +€601,575 | +319% |
| Current assets | 29/58 | €5,030 | €9,900 | +€4,870 | +96.8% |
| Amounts receivable within one year | 40/41 | €1,610 | €3,210 | +€1,600 | +99.4% |
| Trade receivables | 40 | €1,610 | €3,210 | +€1,600 | +99.4% |
| Cash at bank and in hand | 54/58 | €2,966 | €6,213 | +€3,247 | +109% |
| Deferred charges and accrued income | 490/1 | €454 | €477 | +€23 | +5.1% |
| Total equity and liabilities | 10/49 | €193,565 | €800,011 | +€606,445 | +313% |
| Equity | 10/15 | €28,173 | €650,132 | +€621,959 | +2,208% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Revaluation surpluses | 12 | €48,200 | €659,664 | +€611,464 | +1,269% |
| Reserves | 13 | €496 | €496 | = | 0.0% |
| Non-distributable reserves | 130/1 | €496 | €496 | = | 0.0% |
| Legal reserve | 130 | €496 | €496 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,496 | -€72,002 | +€10,494 | +12.7% |
| Amounts payable | 17/49 | €165,392 | €149,879 | -€15,513 | -9.4% |
| Amounts payable within one year | 42/48 | €162,659 | €147,057 | -€15,602 | -9.6% |
| Trade debts | 44 | €66 | €67 | +€1 | +2.0% |
| Suppliers | 440/4 | €66 | €67 | +€1 | +2.0% |
| Other amounts payable | 47/48 | €162,593 | €146,990 | -€15,603 | -9.6% |
| Accrued charges and deferred income | 492/3 | €2,733 | €2,822 | +€89 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,724 | €21,931 | -€793 | -3.5% |
| Other operating charges | 640/8 | €2,249 | €2,320 | +€71 | +3.1% |
| Gross operating margin | 9900 | €39,514 | €34,844 | -€4,669 | -11.8% |
| Operating profit (loss) | 9901 | €14,541 | €10,594 | -€3,947 | -27.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €121 | €100 | -€21 | -17.4% |
| Recurring financial charges | 65 | €121 | €100 | -€21 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €14,420 | €10,494 | -€3,926 | -27.2% |
| Profit (loss) for the period | 9904 | €14,420 | €10,494 | -€3,926 | -27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,420 | €10,494 | -€3,926 | -27.2% |
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 26 October 2026 via checked.be.