CommunIT: 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.
CommunIT
Largest movements
- Cash -€24,782
down €24,782 (-30.6%), from €81,096 to €56,314
mainly Contributions, distributions and other (-€39,066) and Other debts (-€14,375)
- Deferred charges and accrued income +€9,529
new in 2025: €9,529
- Tangible fixed assets +€2,287
up €2,287 (+1690.0%), from €135 to €2,422
- Receivables within one year +€2,229
up €2,229 (+6.6%), from €33,860 to €36,089
of which Trade receivables: +€1,295
- Other debts -€14,375
down €14,375 (-28.5%), from €50,363 to €35,988
- Trade debts +€2,099
up €2,099 (+257.3%), from €816 to €2,915
- Tax, wage and social debts +€1,539
up €1,539 (+7.5%), from €20,554 to €22,093
- Purchases and services +€28,453
up €28,453 (+30.1%), from €94,472 to €122,925
- Gross operating margin -€18,145
down €18,145 (-25.5%), from €71,086 to €52,941
- Taxes -€9,578
down €9,578 (-46.3%), from €20,681 to €11,102
- Turnover -€8,520
down €8,520 (-5.2%), from €163,833 to €155,313
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 | €115,092 | €104,355 | -€10,737 | -9.3% |
| Fixed assets | 21/28 | €135 | €2,422 | +€2,287 | +1690.0% |
| Tangible fixed assets | 22/27 | €135 | €2,422 | +€2,287 | +1690.0% |
| Furniture and vehicles | 24 | €135 | €2,422 | +€2,287 | +1690.0% |
| Current assets | 29/58 | €114,956 | €101,933 | -€13,024 | -11.3% |
| Amounts receivable within one year | 40/41 | €33,860 | €36,089 | +€2,229 | +6.6% |
| Trade receivables | 40 | €33,860 | €35,155 | +€1,295 | +3.8% |
| Other amounts receivable | 41 | - | €934 | +€934 | |
| Cash at bank and in hand | 54/58 | €81,096 | €56,314 | -€24,782 | -30.6% |
| Deferred charges and accrued income | 490/1 | - | €9,529 | +€9,529 | |
| Total equity and liabilities | 10/49 | €115,092 | €104,355 | -€10,737 | -9.3% |
| Equity | 10/15 | €43,360 | €43,360 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €40,360 | €40,360 | = | 0.0% |
| Distributable reserves | 133 | €40,360 | €40,360 | = | 0.0% |
| Amounts payable | 17/49 | €71,732 | €60,995 | -€10,737 | -15.0% |
| Amounts payable within one year | 42/48 | €71,732 | €60,995 | -€10,737 | -15.0% |
| Trade debts | 44 | €816 | €2,915 | +€2,099 | +257.3% |
| Suppliers | 440/4 | €816 | €2,915 | +€2,099 | +257.3% |
| Taxes, remuneration and social security | 45 | €20,554 | €22,093 | +€1,539 | +7.5% |
| Taxes | 450/3 | €20,554 | €22,093 | +€1,539 | +7.5% |
| Other amounts payable | 47/48 | €50,363 | €35,988 | -€14,375 | -28.5% |
| Turnover | 70 | €163,833 | €155,313 | -€8,520 | -5.2% |
| Non-recurring operating income | 76A | €3,725 | €20,553 | +€16,828 | +451.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €94,472 | €122,925 | +€28,453 | +30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €344 | €687 | +€343 | +99.6% |
| Other operating charges | 640/8 | €931 | €881 | -€50 | -5.4% |
| Gross operating margin | 9900 | €71,086 | €52,941 | -€18,145 | -25.5% |
| Operating profit (loss) | 9901 | €69,811 | €51,373 | -€18,438 | -26.4% |
| Financial income | 75/76B | €787 | €289 | -€498 | -63.3% |
| Recurring financial income | 75 | €787 | €289 | -€498 | -63.3% |
| Financial charges | 65/66B | €267 | €1,493 | +€1,227 | +460.1% |
| Recurring financial charges | 65 | €267 | €1,493 | +€1,227 | +460.1% |
| Profit (loss) for the period before taxes | 9903 | €70,331 | €50,169 | -€20,162 | -28.7% |
| Income taxes | 67/77 | €20,681 | €11,102 | -€9,578 | -46.3% |
| Profit (loss) for the period | 9904 | €49,650 | €39,066 | -€10,584 | -21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €49,650 | €39,066 | -€10,584 | -21.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.