COMUNICARE SOLUTIONS: 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.
COMUNICARE SOLUTIONS
Largest movements
- Receivables within one year -€256,199
down €256,199 (-37.4%), from €684,448 to €428,249
of which Other amounts receivable: -€244,791
- Intangible fixed assets -€146,284
down €146,284 (-13.7%), from €1.1m to €918,568
- Deferred charges and accrued income -€32,335
down €32,335 (-60.0%), from €53,935 to €21,600
- Profit (loss) carried forward -€282,250
down €282,250 (-38.5%), from -€732,274 to -€1.0m
- Investment grants -€202,239
down €202,239 (-20.3%), from €998,681 to €796,442
- Debts after one year +€57,502
up €57,502 (+7.6%), from €756,468 to €813,970
of which Other amounts payable: +€57,502
- Other debts -€25,000
down €25,000 (-41.8%), from €59,766 to €34,766
- Financial income -€99,064
down €99,064 (-26.3%), from €377,348 to €278,284
- Turnover -€62,962
down €62,962 (-21.4%), from €294,134 to €231,172
- Staff costs +€53,210
up €53,210 (+9.8%), from €542,828 to €596,038
- Purchases and services +€50,937
up €50,937 (+16.9%), from €301,331 to €352,268
- Gross operating margin -€41,286
down €41,286 (-8.2%), from €506,517 to €465,232
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 | €1,935,556 | €1,484,217 | -€451,339 | -23.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,066,692 | €923,427 | -€143,266 | -13.4% |
| Intangible fixed assets | 21 | €1,064,853 | €918,568 | -€146,284 | -13.7% |
| Tangible fixed assets | 22/27 | €1,740 | €4,758 | +€3,018 | +173.5% |
| Plant, machinery and equipment | 23 | €1,408 | €1,123 | -€285 | -20.2% |
| Furniture and vehicles | 24 | €331 | €3,635 | +€3,303 | +996.8% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €868,864 | €560,791 | -€308,073 | -35.5% |
| Amounts receivable after more than one year | 29 | €75,489 | €64,529 | -€10,960 | -14.5% |
| Other amounts receivable | 291 | €75,489 | €64,529 | -€10,960 | -14.5% |
| Amounts receivable within one year | 40/41 | €684,448 | €428,249 | -€256,199 | -37.4% |
| Trade receivables | 40 | €69,752 | €58,344 | -€11,408 | -16.4% |
| Other amounts receivable | 41 | €614,696 | €369,905 | -€244,791 | -39.8% |
| Cash at bank and in hand | 54/58 | €54,991 | €46,413 | -€8,578 | -15.6% |
| Deferred charges and accrued income | 490/1 | €53,935 | €21,600 | -€32,335 | -60.0% |
| Total equity and liabilities | 10/49 | €1,935,556 | €1,484,217 | -€451,339 | -23.3% |
| Equity | 10/15 | €917,097 | €432,608 | -€484,488 | -52.8% |
| Contributions | 10/11 | €650,690 | €650,690 | = | 0.0% |
| Capital | 10 | €650,690 | €650,690 | = | 0.0% |
| Issued capital | 100 | €650,690 | €650,690 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€732,274 | -€1,014,524 | -€282,250 | -38.5% |
| Investment grants | 15 | €998,681 | €796,442 | -€202,239 | -20.3% |
| Amounts payable | 17/49 | €1,018,459 | €1,051,609 | +€33,150 | +3.3% |
| Amounts payable after more than one year | 17 | €756,468 | €813,970 | +€57,502 | +7.6% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €756,468 | €813,970 | +€57,502 | +7.6% |
| Amounts payable within one year | 42/48 | €260,674 | €237,534 | -€23,140 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €7,947 | €7,925 | -€22 | -0.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €57,522 | €51,392 | -€6,130 | -10.7% |
| Suppliers | 440/4 | €57,522 | €51,392 | -€6,130 | -10.7% |
| Taxes, remuneration and social security | 45 | €135,440 | €143,451 | +€8,012 | +5.9% |
| Taxes | 450/3 | €5,500 | €13,424 | +€7,924 | +144.1% |
| Remuneration and social security | 454/9 | €129,939 | €130,027 | +€88 | +0.1% |
| Other amounts payable | 47/48 | €59,766 | €34,766 | -€25,000 | -41.8% |
| Accrued charges and deferred income | 492/3 | €1,317 | €105 | -€1,212 | -92.0% |
| Turnover | 70 | €294,134 | €231,172 | -€62,962 | -21.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €301,331 | €352,268 | +€50,937 | +16.9% |
| Remuneration, social security and pensions | 62 | €542,828 | €596,038 | +€53,210 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €395,774 | €377,614 | -€18,160 | -4.6% |
| Other operating charges | 640/8 | €1,528 | €1,475 | -€54 | -3.5% |
| Non-recurring operating charges | 66A | €179,559 | €22,196 | -€157,363 | -87.6% |
| Gross operating margin | 9900 | €506,517 | €465,232 | -€41,286 | -8.2% |
| Operating profit (loss) | 9901 | -€613,172 | -€532,091 | +€81,081 | +13.2% |
| Financial income | 75/76B | €377,348 | €278,284 | -€99,064 | -26.3% |
| Recurring financial income | 75 | €377,348 | €278,284 | -€99,064 | -26.3% |
| Financial charges | 65/66B | €30,164 | €36,954 | +€6,790 | +22.5% |
| Recurring financial charges | 65 | €30,164 | €36,954 | +€6,790 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | -€265,988 | -€290,761 | -€24,774 | -9.3% |
| Income taxes | 67/77 | -€12,512 | -€8,512 | +€4,000 | +32.0% |
| Profit (loss) for the period | 9904 | -€253,476 | -€282,250 | -€28,774 | -11.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€253,476 | -€282,250 | -€28,774 | -11.4% |
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 12 October 2026 via checked.be.