COMUNIK IT: 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.
COMUNIK IT
Largest movements
- Cash -€19,839
down €19,839 (-100.0%), from €19,841 to €2
mainly Debts after one year (-€23,980) and Receivables within one year (-€18,531)
- Receivables within one year +€18,531
up €18,531 (+117.2%), from €15,817 to €34,348
of which Trade receivables: +€11,593
- Tangible fixed assets -€13,348
down €13,348 (-8.4%), from €159,560 to €146,212
of which Land and buildings: -€10,688
- Receivables after one year -€2,740
down €2,740 (-17.4%), from €15,709 to €12,969
- Short-term financial debts +€33,158
new in 2025: €33,158
- Debts after one year -€23,980
down €23,980 (-20.8%), from €115,352 to €91,372
- Profit (loss) carried forward -€13,164
down €13,164 (-50.1%), from €26,266 to €13,102
- Trade debts -€5,483
down €5,483 (-77.9%), from €7,037 to €1,554
- Current portion of long-term debt -€4,967
down €4,967 (-17.2%), from €28,947 to €23,980
- Turnover -€148,804
down €148,804 (-100.0%), from €148,804 to €0
- Purchases and services -€110,477
down €110,477 (-100.0%), from €110,477 to €0
- Gross operating margin -€56,229
down €56,229 (-83.5%), from €67,366 to €11,137
- Depreciation -€8,329
down €8,329 (-37.7%), from €22,115 to €13,786
- Taxes -€7,865
down €7,865 (-100.0%), from €7,866 to €1
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 | €212,481 | €195,373 | -€17,108 | -8.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €159,560 | €146,212 | -€13,348 | -8.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €159,560 | €146,212 | -€13,348 | -8.4% |
| Land and buildings | 22 | €142,476 | €131,789 | -€10,688 | -7.5% |
| Plant, machinery and equipment | 23 | €14,823 | €12,841 | -€1,982 | -13.4% |
| Furniture and vehicles | 24 | €2,261 | €1,583 | -€678 | -30.0% |
| Current assets | 29/58 | €52,921 | €49,161 | -€3,760 | -7.1% |
| Amounts receivable after more than one year | 29 | €15,709 | €12,969 | -€2,740 | -17.4% |
| Other amounts receivable | 291 | €15,709 | €12,969 | -€2,740 | -17.4% |
| Amounts receivable within one year | 40/41 | €15,817 | €34,348 | +€18,531 | +117.2% |
| Trade receivables | 40 | €14,204 | €25,797 | +€11,593 | +81.6% |
| Other amounts receivable | 41 | €1,613 | €8,551 | +€6,938 | +430.2% |
| Cash at bank and in hand | 54/58 | €19,841 | €2 | -€19,839 | -100.0% |
| Deferred charges and accrued income | 490/1 | €1,554 | €1,841 | +€288 | +18.5% |
| Total equity and liabilities | 10/49 | €212,481 | €195,373 | -€17,108 | -8.1% |
| Equity | 10/15 | €46,726 | €33,562 | -€13,164 | -28.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,266 | €13,102 | -€13,164 | -50.1% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Amounts payable | 17/49 | €165,755 | €161,811 | -€3,944 | -2.4% |
| Amounts payable after more than one year | 17 | €115,352 | €91,372 | -€23,980 | -20.8% |
| Financial debts | 170/4 | €115,352 | €91,372 | -€23,980 | -20.8% |
| Amounts payable within one year | 42/48 | €50,403 | €70,439 | +€20,036 | +39.8% |
| Current portion of amounts payable after more than one year | 42 | €28,947 | €23,980 | -€4,967 | -17.2% |
| Financial debts | 43 | - | €33,158 | +€33,158 | |
| Credit institutions | 430/8 | - | €33,158 | +€33,158 | |
| Trade debts | 44 | €7,037 | €1,554 | -€5,483 | -77.9% |
| Suppliers | 440/4 | €7,037 | €1,554 | -€5,483 | -77.9% |
| Taxes, remuneration and social security | 45 | €14,419 | €11,747 | -€2,672 | -18.5% |
| Taxes | 450/3 | €14,419 | €11,747 | -€2,672 | -18.5% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Turnover | 70 | €148,804 | €0 | -€148,804 | -100.0% |
| Non-recurring operating income | 76A | €23,000 | - | -€23,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €110,477 | €0 | -€110,477 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,115 | €13,786 | -€8,329 | -37.7% |
| Other operating charges | 640/8 | €4,409 | €3,205 | -€1,204 | -27.3% |
| Gross operating margin | 9900 | €67,366 | €11,137 | -€56,229 | -83.5% |
| Operating profit (loss) | 9901 | €40,842 | -€5,854 | -€46,696 | |
| Financial income | 75/76B | €52 | €2 | -€50 | -96.2% |
| Recurring financial income | 75 | €52 | €2 | -€50 | -96.2% |
| Financial charges | 65/66B | €8,450 | €7,311 | -€1,139 | -13.5% |
| Recurring financial charges | 65 | €8,450 | €7,311 | -€1,139 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €32,445 | -€13,163 | -€45,608 | |
| Income taxes | 67/77 | €7,866 | €1 | -€7,865 | -100.0% |
| Profit (loss) for the period | 9904 | €24,579 | -€13,164 | -€37,742 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,579 | -€13,164 | -€37,742 |
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 3 October 2026 via checked.be.