Comu: 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.
Comu
Largest movements
- Receivables within one year +€33,000
up €33,000 (+44.0%), from €75,000 to €108,000
- Cash -€9,539
down €9,539 (-48.4%), from €19,722 to €10,183
mainly Receivables within one year (-€33,000) and Contributions, distributions and other (-€25,000)
- Tangible fixed assets -€8,605
down €8,605 (-20.5%), from €42,009 to €33,403
of which Plant, machinery and equipment: -€8,605
- Deferred charges and accrued income -€2,885
down €2,885 (-71.5%), from €4,036 to €1,151
- Other debts +€8,000
up €8,000 (+40.9%), from €19,567 to €27,567
- Tax, wage and social debts +€4,704
up €4,704 (+83.1%), from €5,661 to €10,365
- Trade debts -€3,008
down €3,008 (-26.2%), from €11,463 to €8,455
- Profit (loss) carried forward +€2,275
up €2,275 (+170.1%), from €1,338 to €3,613
- Gross operating margin +€13,610
up €13,610 (+36.7%), from €37,089 to €50,699
- Taxes +€4,704
up €4,704 (+83.1%), from €5,661 to €10,365
- Depreciation -€3,239
down €3,239 (-27.3%), from €11,844 to €8,605
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 | €140,767 | €152,737 | +€11,970 | +8.5% |
| Fixed assets | 21/28 | €42,009 | €33,403 | -€8,605 | -20.5% |
| Tangible fixed assets | 22/27 | €42,009 | €33,403 | -€8,605 | -20.5% |
| Land and buildings | 22 | €15,439 | €15,439 | = | 0.0% |
| Plant, machinery and equipment | 23 | €26,570 | €17,964 | -€8,605 | -32.4% |
| Current assets | 29/58 | €98,758 | €119,334 | +€20,576 | +20.8% |
| Amounts receivable within one year | 40/41 | €75,000 | €108,000 | +€33,000 | +44.0% |
| Other amounts receivable | 41 | €75,000 | €108,000 | +€33,000 | +44.0% |
| Cash at bank and in hand | 54/58 | €19,722 | €10,183 | -€9,539 | -48.4% |
| Deferred charges and accrued income | 490/1 | €4,036 | €1,151 | -€2,885 | -71.5% |
| Total equity and liabilities | 10/49 | €140,767 | €152,737 | +€11,970 | +8.5% |
| Equity | 10/15 | €100,495 | €102,770 | +€2,275 | +2.3% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Capital | 10 | €99,157 | €99,157 | = | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,338 | €3,613 | +€2,275 | +170.1% |
| Amounts payable | 17/49 | €40,272 | €49,967 | +€9,695 | +24.1% |
| Amounts payable after more than one year | 17 | €3,580 | €3,580 | = | 0.0% |
| Other amounts payable | 178/9 | €3,580 | €3,580 | = | 0.0% |
| Amounts payable within one year | 42/48 | €36,692 | €46,387 | +€9,695 | +26.4% |
| Trade debts | 44 | €11,463 | €8,455 | -€3,008 | -26.2% |
| Suppliers | 440/4 | €11,463 | €8,455 | -€3,008 | -26.2% |
| Taxes, remuneration and social security | 45 | €5,661 | €10,365 | +€4,704 | +83.1% |
| Taxes | 450/3 | €5,661 | €10,365 | +€4,704 | +83.1% |
| Other amounts payable | 47/48 | €19,567 | €27,567 | +€8,000 | +40.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,844 | €8,605 | -€3,239 | -27.3% |
| Other operating charges | 640/8 | €4,277 | €4,424 | +€147 | +3.4% |
| Gross operating margin | 9900 | €37,089 | €50,699 | +€13,610 | +36.7% |
| Operating profit (loss) | 9901 | €20,968 | €37,670 | +€16,702 | +79.7% |
| Financial charges | 65/66B | €30 | €30 | = | 0.0% |
| Recurring financial charges | 65 | €30 | €30 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €20,938 | €37,640 | +€16,702 | +79.8% |
| Income taxes | 67/77 | €5,661 | €10,365 | +€4,704 | +83.1% |
| Profit (loss) for the period | 9904 | €15,277 | €27,275 | +€11,998 | +78.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,277 | €27,275 | +€11,998 | +78.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.