COMMUTY: 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.
COMMUTY
Largest movements
- Cash -€126,314
down €126,314 (-29.6%), from €426,775 to €300,461
mainly Investment in fixed assets (net) (-€315,716) and Debts after one year (-€112,231)
- Receivables within one year +€84,557
up €84,557 (+31.9%), from €265,183 to €349,739
of which Trade receivables: +€83,913
- Intangible fixed assets +€74,552
up €74,552 (+12.5%), from €596,369 to €670,921
- Debts after one year -€112,231
down €112,231 (-32.4%), from €346,705 to €234,475
- Trade debts +€84,242
up €84,242 (+373%), from €22,557 to €106,799
- Profit (loss) carried forward +€81,496
up €81,496 (+27.7%), from -€294,614 to -€213,118
- Tax, wage and social debts -€35,861
down €35,861 (-25.6%), from €140,165 to €104,304
of which Taxes: -€25,229
- Accrued charges and deferred income +€19,752
up €19,752 (+49.7%), from €39,763 to €59,515
- Depreciation +€40,826
up €40,826 (+20.2%), from €202,024 to €242,851
- Gross operating margin +€23,801
up €23,801 (+2.5%), from €971,292 to €995,092
- Staff costs +€23,149
up €23,149 (+3.7%), from €632,000 to €655,149
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 | €1,310,772 | €1,349,738 | +€38,965 | +3.0% |
| Fixed assets | 21/28 | €617,211 | €690,076 | +€72,865 | +11.8% |
| Intangible fixed assets | 21 | €596,369 | €670,921 | +€74,552 | +12.5% |
| Tangible fixed assets | 22/27 | €9,140 | €7,454 | -€1,686 | -18.5% |
| Furniture and vehicles | 24 | €7,872 | €6,749 | -€1,123 | -14.3% |
| Other tangible fixed assets | 26 | €1,268 | €704 | -€563 | -44.4% |
| Financial fixed assets | 28 | €11,702 | €11,702 | = | 0.0% |
| Current assets | 29/58 | €693,561 | €659,661 | -€33,900 | -4.9% |
| Amounts receivable within one year | 40/41 | €265,183 | €349,739 | +€84,557 | +31.9% |
| Trade receivables | 40 | €264,427 | €348,340 | +€83,913 | +31.7% |
| Other amounts receivable | 41 | €756 | €1,399 | +€644 | +85.2% |
| Cash at bank and in hand | 54/58 | €426,775 | €300,461 | -€126,314 | -29.6% |
| Deferred charges and accrued income | 490/1 | €1,604 | €9,461 | +€7,858 | +490% |
| Total equity and liabilities | 10/49 | €1,310,772 | €1,349,738 | +€38,965 | +3.0% |
| Equity | 10/15 | €625,609 | €707,105 | +€81,496 | +13.0% |
| Contributions | 10/11 | €918,723 | €918,723 | = | 0.0% |
| Capital | 10 | €918,723 | €918,723 | = | 0.0% |
| Issued capital | 100 | €918,723 | €918,723 | = | 0.0% |
| Reserves | 13 | €1,500 | €1,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,500 | €1,500 | = | 0.0% |
| Legal reserve | 130 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€294,614 | -€213,118 | +€81,496 | +27.7% |
| Amounts payable | 17/49 | €685,163 | €642,632 | -€42,531 | -6.2% |
| Amounts payable after more than one year | 17 | €346,705 | €234,475 | -€112,231 | -32.4% |
| Financial debts | 170/4 | €346,705 | €234,475 | -€112,231 | -32.4% |
| Amounts payable within one year | 42/48 | €298,695 | €348,642 | +€49,948 | +16.7% |
| Current portion of amounts payable after more than one year | 42 | €135,972 | €137,539 | +€1,567 | +1.2% |
| Trade debts | 44 | €22,557 | €106,799 | +€84,242 | +373% |
| Suppliers | 440/4 | €22,557 | €106,799 | +€84,242 | +373% |
| Taxes, remuneration and social security | 45 | €140,165 | €104,304 | -€35,861 | -25.6% |
| Taxes | 450/3 | €52,246 | €27,017 | -€25,229 | -48.3% |
| Remuneration and social security | 454/9 | €87,919 | €77,287 | -€10,632 | -12.1% |
| Accrued charges and deferred income | 492/3 | €39,763 | €59,515 | +€19,752 | +49.7% |
| Remuneration, social security and pensions | 62 | €632,000 | €655,149 | +€23,149 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €202,024 | €242,851 | +€40,826 | +20.2% |
| Other operating charges | 640/8 | €1,038 | €1,928 | +€891 | +85.9% |
| Gross operating margin | 9900 | €971,292 | €995,092 | +€23,801 | +2.5% |
| Operating profit (loss) | 9901 | €136,229 | €95,164 | -€41,065 | -30.1% |
| Financial income | 75/76B | €4,448 | €6,658 | +€2,210 | +49.7% |
| Recurring financial income | 75 | €4,448 | €6,658 | +€2,210 | +49.7% |
| Financial charges | 65/66B | €24,088 | €19,308 | -€4,780 | -19.8% |
| Recurring financial charges | 65 | €24,088 | €19,308 | -€4,780 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €116,590 | €82,514 | -€34,076 | -29.2% |
| Income taxes | 67/77 | €999 | €1,018 | +€19 | +1.9% |
| Profit (loss) for the period | 9904 | €115,591 | €81,496 | -€34,095 | -29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €115,591 | €81,496 | -€34,095 | -29.5% |
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 17 October 2026 via checked.be.