De Comme: 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.
De Comme
Largest movements
- Cash -€97,668
down €97,668 (-30.8%), from €317,026 to €219,358
mainly Receivables within one year (-€42,566) and Contributions, distributions and other (-€30,000)
- Receivables within one year +€42,566
up €42,566 (+6359.2%), from €669 to €43,235
of which Other amounts receivable: +€42,685
- Tangible fixed assets +€7,249
up €7,249 (+30.0%), from €24,159 to €31,408
of which Plant, machinery and equipment: +€10,982
- Reserves -€23,676
down €23,676 (-10.8%), from €219,924 to €196,249
of which Distributable reserves: -€23,676
- Trade debts -€12,222
down €12,222 (-60.1%), from €20,347 to €8,125
- Other debts -€9,500
down €9,500 (-25.0%), from €38,000 to €28,500
- Tax, wage and social debts -€4,661
down €4,661 (-24.8%), from €18,801 to €14,140
of which Taxes: -€7,594
- Gross operating margin -€83,625
down €83,625 (-38.2%), from €218,971 to €135,346
- Taxes -€20,223
down €20,223 (-67.6%), from €29,930 to €9,706
- Staff costs +€5,648
up €5,648 (+5.6%), from €100,456 to €106,104
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €348,742 | €302,064 | -€46,678 | -13.4% |
| Fixed assets | 21/28 | €28,010 | €35,259 | +€7,249 | +25.9% |
| Tangible fixed assets | 22/27 | €24,159 | €31,408 | +€7,249 | +30.0% |
| Plant, machinery and equipment | 23 | €14,378 | €25,360 | +€10,982 | +76.4% |
| Furniture and vehicles | 24 | €9,782 | €6,048 | -€3,733 | -38.2% |
| Financial fixed assets | 28 | €3,851 | €3,851 | = | 0.0% |
| Current assets | 29/58 | €320,731 | €266,804 | -€53,927 | -16.8% |
| Stocks and contracts in progress | 3 | €3,031 | €2,963 | -€68 | -2.2% |
| Stocks | 30/36 | €3,031 | €2,963 | -€68 | -2.2% |
| Amounts receivable within one year | 40/41 | €669 | €43,235 | +€42,566 | +6359.2% |
| Trade receivables | 40 | €397 | €277 | -€120 | -30.1% |
| Other amounts receivable | 41 | €273 | €42,958 | +€42,685 | +15662.1% |
| Cash at bank and in hand | 54/58 | €317,026 | €219,358 | -€97,668 | -30.8% |
| Deferred charges and accrued income | 490/1 | €5 | €1,248 | +€1,243 | +24460.4% |
| Total equity and liabilities | 10/49 | €348,742 | €302,064 | -€46,678 | -13.4% |
| Equity | 10/15 | €268,212 | €244,536 | -€23,676 | -8.8% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €219,924 | €196,249 | -€23,676 | -10.8% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Tax-exempt reserves | 132 | €108 | €108 | = | 0.0% |
| Distributable reserves | 133 | €217,337 | €193,662 | -€23,676 | -10.9% |
| Profit (loss) carried forward | 14 | €23,498 | €23,498 | = | 0.0% |
| Amounts payable | 17/49 | €80,530 | €57,527 | -€23,003 | -28.6% |
| Amounts payable within one year | 42/48 | €80,530 | €57,527 | -€23,003 | -28.6% |
| Current portion of amounts payable after more than one year | 42 | €3,382 | €6,762 | +€3,381 | +100.0% |
| Trade debts | 44 | €20,347 | €8,125 | -€12,222 | -60.1% |
| Suppliers | 440/4 | €20,347 | €8,125 | -€12,222 | -60.1% |
| Taxes, remuneration and social security | 45 | €18,801 | €14,140 | -€4,661 | -24.8% |
| Taxes | 450/3 | €13,967 | €6,373 | -€7,594 | -54.4% |
| Remuneration and social security | 454/9 | €4,834 | €7,768 | +€2,934 | +60.7% |
| Other amounts payable | 47/48 | €38,000 | €28,500 | -€9,500 | -25.0% |
| Remuneration, social security and pensions | 62 | €100,456 | €106,104 | +€5,648 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,930 | €11,812 | +€1,882 | +19.0% |
| Other operating charges | 640/8 | €187 | €694 | +€508 | +271.9% |
| Gross operating margin | 9900 | €218,971 | €135,346 | -€83,625 | -38.2% |
| Operating profit (loss) | 9901 | €108,398 | €16,736 | -€91,663 | -84.6% |
| Financial income | 75/76B | €53 | €7 | -€46 | -86.7% |
| Recurring financial income | 75 | €53 | €7 | -€46 | -86.7% |
| Financial charges | 65/66B | €316 | €712 | +€396 | +125.6% |
| Recurring financial charges | 65 | €316 | €712 | +€396 | +125.6% |
| Profit (loss) for the period before taxes | 9903 | €108,136 | €16,031 | -€92,105 | -85.2% |
| Income taxes | 67/77 | €29,930 | €9,706 | -€20,223 | -67.6% |
| Profit (loss) for the period | 9904 | €78,206 | €6,324 | -€71,881 | -91.9% |
| Profit (loss) for the period to be appropriated | 9905 | €78,206 | €6,324 | -€71,881 | -91.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.