COMUNIC'ACTION: 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.
COMUNIC'ACTION
Largest movements
- Cash +€10,345
up €10,345 (+143.2%), from €7,225 to €17,570
mainly Receivables within one year (+€8,874) and Other debts (+€7,209)
- Receivables within one year -€8,874
down €8,874 (-67.6%), from €13,125 to €4,251
- Receivables after one year +€8,712
up €8,712 (+96.8%), from €9,000 to €17,712
- Deferred charges and accrued income +€652
up €652, from €0 to €652
- Other debts +€7,209
up €7,209 (+94.7%), from €7,612 to €14,821
- Tax, wage and social debts +€2,285
up €2,285 (+44.5%), from €5,131 to €7,416
of which Remuneration and social security: +€2,394
- Trade debts +€794
up €794 (+568.6%), from €140 to €933
- Profit (loss) carried forward +€548
up €548 (+0.1%), from -€478,477 to -€477,929
- Gross operating margin -€3,718
down €3,718 (-14.6%), from €25,499 to €21,781
- Staff costs +€3,078
up €3,078 (+17.9%), from €17,190 to €20,268
- Depreciation -€2,645
down €2,645 (-100.0%), from €2,645 to €0
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 | €29,475 | €40,310 | +€10,835 | +36.8% |
| Fixed assets | 21/28 | €125 | €125 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €29,350 | €40,185 | +€10,835 | +36.9% |
| Amounts receivable after more than one year | 29 | €9,000 | €17,712 | +€8,712 | +96.8% |
| Other amounts receivable | 291 | €9,000 | €17,712 | +€8,712 | +96.8% |
| Amounts receivable within one year | 40/41 | €13,125 | €4,251 | -€8,874 | -67.6% |
| Trade receivables | 40 | €13,125 | €4,251 | -€8,874 | -67.6% |
| Cash at bank and in hand | 54/58 | €7,225 | €17,570 | +€10,345 | +143.2% |
| Deferred charges and accrued income | 490/1 | €0 | €652 | +€652 | |
| Total equity and liabilities | 10/49 | €29,475 | €40,310 | +€10,835 | +36.8% |
| Equity | 10/15 | €16,593 | €17,141 | +€548 | +3.3% |
| Contributions | 10/11 | €495,070 | €495,070 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€478,477 | -€477,929 | +€548 | +0.1% |
| Amounts payable | 17/49 | €12,882 | €23,170 | +€10,288 | +79.9% |
| Amounts payable within one year | 42/48 | €12,882 | €23,170 | +€10,288 | +79.9% |
| Trade debts | 44 | €140 | €933 | +€794 | +568.6% |
| Suppliers | 440/4 | €140 | €933 | +€794 | +568.6% |
| Taxes, remuneration and social security | 45 | €5,131 | €7,416 | +€2,285 | +44.5% |
| Taxes | 450/3 | €1,948 | €1,839 | -€109 | -5.6% |
| Remuneration and social security | 454/9 | €3,183 | €5,578 | +€2,394 | +75.2% |
| Other amounts payable | 47/48 | €7,612 | €14,821 | +€7,209 | +94.7% |
| Remuneration, social security and pensions | 62 | €17,190 | €20,268 | +€3,078 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,645 | €0 | -€2,645 | -100.0% |
| Other operating charges | 640/8 | €786 | €572 | -€214 | -27.2% |
| Gross operating margin | 9900 | €25,499 | €21,781 | -€3,718 | -14.6% |
| Operating profit (loss) | 9901 | €4,878 | €941 | -€3,937 | -80.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €69 | €186 | +€117 | +169.7% |
| Recurring financial charges | 65 | €69 | €186 | +€117 | +169.7% |
| Profit (loss) for the period before taxes | 9903 | €4,809 | €755 | -€4,054 | -84.3% |
| Income taxes | 67/77 | €247 | €207 | -€40 | -16.3% |
| Profit (loss) for the period | 9904 | €4,562 | €548 | -€4,014 | -88.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,562 | €548 | -€4,014 | -88.0% |
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 8 October 2026 via checked.be.