Communication Information Services: 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.
Communication Information Services
Largest movements
- Tangible fixed assets -€3,634
down €3,634 (-100.0%), from €3,634 to €0
of which Plant, machinery and equipment: -€2,460
- Cash +€1,526
up €1,526 (+318.4%), from €479 to €2,005
mainly Trade debts (+€7,389) and Net result for the year (+€4,030)
- Receivables within one year +€696
up €696 (+66.3%), from €1,049 to €1,744
of which Other amounts receivable: +€696
- Other debts -€15,205
down €15,205 (-30.4%), from €50,059 to €34,855
- Trade debts +€7,389
up €7,389 (+7583.5%), from €97 to €7,487
- Profit (loss) carried forward +€4,030
up €4,030 (+6.1%), from -€65,634 to -€61,604
- Tax, wage and social debts +€2,278
up €2,278 (+12753.7%), from €18 to €2,296
- Short-term financial debts +€95
up €95 (+56.0%), from €170 to €265
- Gross operating margin +€10,587
up €10,587, from -€4,615 to €5,972
- Depreciation -€2,530
down €2,530 (-100.0%), from €2,530 to €0
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,162 | €3,749 | -€1,413 | -27.4% |
| Fixed assets | 21/28 | €3,634 | €0 | -€3,634 | -100.0% |
| Tangible fixed assets | 22/27 | €3,634 | €0 | -€3,634 | -100.0% |
| Plant, machinery and equipment | 23 | €2,460 | €0 | -€2,460 | -100.0% |
| Furniture and vehicles | 24 | €1,174 | €0 | -€1,174 | -100.0% |
| Current assets | 29/58 | €1,528 | €3,749 | +€2,221 | +145.4% |
| Amounts receivable within one year | 40/41 | €1,049 | €1,744 | +€696 | +66.3% |
| Trade receivables | 40 | €762 | €762 | = | 0.0% |
| Other amounts receivable | 41 | €287 | €982 | +€696 | +242.8% |
| Cash at bank and in hand | 54/58 | €479 | €2,005 | +€1,526 | +318.4% |
| Total equity and liabilities | 10/49 | €5,162 | €3,749 | -€1,413 | -27.4% |
| Equity | 10/15 | -€45,183 | -€41,153 | +€4,030 | +8.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,634 | -€61,604 | +€4,030 | +6.1% |
| Amounts payable | 17/49 | €50,345 | €44,902 | -€5,443 | -10.8% |
| Amounts payable within one year | 42/48 | €50,345 | €44,902 | -€5,443 | -10.8% |
| Financial debts | 43 | €170 | €265 | +€95 | +56.0% |
| Credit institutions | 430/8 | €170 | €265 | +€95 | +56.0% |
| Trade debts | 44 | €97 | €7,487 | +€7,389 | +7583.5% |
| Suppliers | 440/4 | €97 | €7,487 | +€7,389 | +7583.5% |
| Taxes, remuneration and social security | 45 | €18 | €2,296 | +€2,278 | +12753.7% |
| Taxes | 450/3 | €18 | €2,296 | +€2,278 | +12753.7% |
| Other amounts payable | 47/48 | €50,059 | €34,855 | -€15,205 | -30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,530 | €0 | -€2,530 | -100.0% |
| Other operating charges | 640/8 | €153 | €156 | +€3 | +2.0% |
| Non-recurring operating charges | 66A | - | €1,465 | +€1,465 | |
| Gross operating margin | 9900 | -€4,615 | €5,972 | +€10,587 | |
| Operating profit (loss) | 9901 | -€7,298 | €4,351 | +€11,649 | |
| Financial charges | 65/66B | €173 | €143 | -€30 | -17.5% |
| Recurring financial charges | 65 | €173 | €143 | -€30 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,471 | €4,208 | +€11,679 | |
| Income taxes | 67/77 | €168 | €178 | +€10 | +6.2% |
| Profit (loss) for the period | 9904 | -€7,639 | €4,030 | +€11,669 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,639 | €4,030 | +€11,669 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.