CommunIQ: 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.
CommunIQ
Largest movements
- Cash +€10,731
up €10,731 (+86.9%), from €12,351 to €23,082
mainly Net result for the year (+€11,264) and Depreciation (+€4,395)
- Tangible fixed assets +€953
up €953 (+4.1%), from €23,319 to €24,272
of which Furniture and vehicles: +€2,158
- Receivables within one year -€811
down €811 (-4.2%), from €19,272 to €18,461
of which Trade receivables: -€11,362
- Reserves +€11,264
up €11,264 (+43.1%), from €26,141 to €37,405
- Other debts -€1,576
no longer reported in 2025 (was €1,576)
- Gross operating margin -€15,902
down €15,902 (-40.7%), from €39,086 to €23,184
- Taxes -€5,099
down €5,099 (-41.7%), from €12,213 to €7,115
- Depreciation +€3,747
up €3,747 (+578%), from €648 to €4,395
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 | €54,943 | €65,815 | +€10,872 | +19.8% |
| Fixed assets | 21/28 | €23,319 | €24,272 | +€953 | +4.1% |
| Tangible fixed assets | 22/27 | €23,319 | €24,272 | +€953 | +4.1% |
| Plant, machinery and equipment | 23 | €5,641 | €4,435 | -€1,205 | -21.4% |
| Furniture and vehicles | 24 | €17,678 | €19,836 | +€2,158 | +12.2% |
| Current assets | 29/58 | €31,624 | €41,543 | +€9,919 | +31.4% |
| Amounts receivable within one year | 40/41 | €19,272 | €18,461 | -€811 | -4.2% |
| Trade receivables | 40 | €19,272 | €7,911 | -€11,362 | -59.0% |
| Other amounts receivable | 41 | - | €10,550 | +€10,550 | |
| Cash at bank and in hand | 54/58 | €12,351 | €23,082 | +€10,731 | +86.9% |
| Total equity and liabilities | 10/49 | €54,943 | €65,815 | +€10,872 | +19.8% |
| Equity | 10/15 | €29,141 | €40,405 | +€11,264 | +38.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €26,141 | €37,405 | +€11,264 | +43.1% |
| Distributable reserves | 133 | €26,141 | €37,405 | +€11,264 | +43.1% |
| Amounts payable | 17/49 | €25,802 | €25,410 | -€392 | -1.5% |
| Amounts payable within one year | 42/48 | €25,802 | €25,410 | -€392 | -1.5% |
| Trade debts | 44 | €5,260 | €5,828 | +€568 | +10.8% |
| Suppliers | 440/4 | €5,260 | €5,828 | +€568 | +10.8% |
| Taxes, remuneration and social security | 45 | €18,966 | €19,582 | +€616 | +3.2% |
| Taxes | 450/3 | €18,966 | €19,582 | +€616 | +3.2% |
| Other amounts payable | 47/48 | €1,576 | - | -€1,576 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €648 | €4,395 | +€3,747 | +578% |
| Other operating charges | 640/8 | €53 | €379 | +€326 | +615% |
| Gross operating margin | 9900 | €39,086 | €23,184 | -€15,902 | -40.7% |
| Operating profit (loss) | 9901 | €38,385 | €18,410 | -€19,975 | -52.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €31 | €32 | +€1 | +2.9% |
| Recurring financial charges | 65 | €31 | €32 | +€1 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €38,354 | €18,378 | -€19,976 | -52.1% |
| Income taxes | 67/77 | €12,213 | €7,115 | -€5,099 | -41.7% |
| Profit (loss) for the period | 9904 | €26,141 | €11,264 | -€14,877 | -56.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,141 | €11,264 | -€14,877 | -56.9% |
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 15 October 2026 via checked.be.