COMMUSIC: 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.
COMMUSIC
Largest movements
- Cash -€4,752
down €4,752 (-21.2%), from €22,436 to €17,684
mainly Net result for the year (-€8,865) and Advances received (-€1,145)
- Receivables within one year -€1,082
down €1,082 (-24.2%), from €4,479 to €3,397
of which Trade receivables: -€1,151
- Tangible fixed assets -€782
down €782 (-39.3%), from €1,993 to €1,210
of which Plant, machinery and equipment: -€782
- Profit (loss) carried forward -€8,865
down €8,865 (-11.2%), from -€78,988 to -€87,853
- Other debts +€2,595
up €2,595 (+6.2%), from €41,654 to €44,249
- Advances received -€1,145
down €1,145 (-100.0%), from €1,145 to €0
- Tax, wage and social debts +€400
up €400 (+87.1%), from €459 to €859
of which Remuneration and social security: +€667
- Trade debts +€399
up €399 (+23.4%), from €1,706 to €2,104
- Gross operating margin -€7,181
down €7,181 (-68.9%), from €10,422 to €3,241
- Staff costs +€4,618
up €4,618 (+78.3%), from €5,895 to €10,513
- Depreciation -€1,684
down €1,684 (-68.3%), from €2,466 to €782
- Other operating charges -€343
down €343 (-41.9%), from €818 to €475
- Financial charges +€123
up €123 (+57.7%), from €213 to €336
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 | €29,032 | €22,416 | -€6,616 | -22.8% |
| Fixed assets | 21/28 | €2,117 | €1,334 | -€782 | -37.0% |
| Tangible fixed assets | 22/27 | €1,993 | €1,210 | -€782 | -39.3% |
| Plant, machinery and equipment | 23 | €1,993 | €1,210 | -€782 | -39.3% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €26,915 | €21,081 | -€5,834 | -21.7% |
| Amounts receivable within one year | 40/41 | €4,479 | €3,397 | -€1,082 | -24.2% |
| Trade receivables | 40 | €4,283 | €3,132 | -€1,151 | -26.9% |
| Other amounts receivable | 41 | €196 | €265 | +€69 | +35.5% |
| Cash at bank and in hand | 54/58 | €22,436 | €17,684 | -€4,752 | -21.2% |
| Total equity and liabilities | 10/49 | €29,032 | €22,416 | -€6,616 | -22.8% |
| Equity | 10/15 | -€15,932 | -€24,797 | -€8,865 | -55.6% |
| Contributions | 10/11 | €8,057 | €8,057 | = | 0.0% |
| Reserves | 13 | €55,000 | €55,000 | = | 0.0% |
| Distributable reserves | 133 | €55,000 | €55,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,988 | -€87,853 | -€8,865 | -11.2% |
| Amounts payable | 17/49 | €44,963 | €47,212 | +€2,249 | +5.0% |
| Amounts payable within one year | 42/48 | €44,963 | €47,212 | +€2,249 | +5.0% |
| Trade debts | 44 | €1,706 | €2,104 | +€399 | +23.4% |
| Suppliers | 440/4 | €1,706 | €2,104 | +€399 | +23.4% |
| Advances received on contracts in progress | 46 | €1,145 | €0 | -€1,145 | -100.0% |
| Taxes, remuneration and social security | 45 | €459 | €859 | +€400 | +87.1% |
| Taxes | 450/3 | €267 | €0 | -€267 | -100.0% |
| Remuneration and social security | 454/9 | €192 | €859 | +€667 | +347.2% |
| Other amounts payable | 47/48 | €41,654 | €44,249 | +€2,595 | +6.2% |
| Remuneration, social security and pensions | 62 | €5,895 | €10,513 | +€4,618 | +78.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,466 | €782 | -€1,684 | -68.3% |
| Other operating charges | 640/8 | €818 | €475 | -€343 | -41.9% |
| Gross operating margin | 9900 | €10,422 | €3,241 | -€7,181 | -68.9% |
| Operating profit (loss) | 9901 | €1,243 | -€8,529 | -€9,772 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €213 | €336 | +€123 | +57.7% |
| Recurring financial charges | 65 | €213 | €336 | +€123 | +57.7% |
| Profit (loss) for the period before taxes | 9903 | €1,030 | -€8,865 | -€9,895 | |
| Profit (loss) for the period | 9904 | €1,030 | -€8,865 | -€9,895 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,030 | -€8,865 | -€9,895 |
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 29 September 2026 via checked.be.