FORZA COMUNICATIVA: 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.
FORZA COMUNICATIVA
Largest movements
- Cash -€26,335
down €26,335 (-60.4%), from €43,596 to €17,261
mainly Investment in fixed assets (net) (-€14,956) and Receivables within one year (-€8,522)
- Receivables within one year +€8,522
up €8,522 (+128%), from €6,642 to €15,163
of which Other amounts receivable: +€5,219
- Tangible fixed assets +€6,833
up €6,833 (+5.4%), from €126,428 to €133,261
of which Land and buildings: +€6,672
- Profit (loss) carried forward -€6,409
down €6,409 (-72.4%), from €8,848 to €2,438
- Tax, wage and social debts -€3,100
down €3,100 (-82.6%), from €3,753 to €653
- Gross operating margin -€18,258
down €18,258 (-81.7%), from €22,337 to €4,079
- Taxes -€8,056
no longer reported in 2025 (was €8,056)
- Depreciation +€1,879
up €1,879 (+30.1%), from €6,243 to €8,122
- Financial charges -€554
down €554 (-67.1%), from €826 to €272
- Other operating charges -€297
down €297 (-11.7%), from €2,536 to €2,239
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.
Derived cash bridge
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 | €191,666 | €180,686 | -€10,980 | -5.7% |
| Fixed assets | 21/28 | €126,428 | €133,261 | +€6,833 | +5.4% |
| Tangible fixed assets | 22/27 | €126,428 | €133,261 | +€6,833 | +5.4% |
| Land and buildings | 22 | €122,048 | €128,720 | +€6,672 | +5.5% |
| Plant, machinery and equipment | 23 | - | €1,146 | +€1,146 | |
| Furniture and vehicles | 24 | €4,380 | €3,395 | -€985 | -22.5% |
| Current assets | 29/58 | €65,238 | €47,425 | -€17,813 | -27.3% |
| Amounts receivable within one year | 40/41 | €6,642 | €15,163 | +€8,522 | +128% |
| Trade receivables | 40 | €6,171 | €9,474 | +€3,303 | +53.5% |
| Other amounts receivable | 41 | €471 | €5,689 | +€5,219 | +1,109% |
| Current investments | 50/53 | €15,000 | €15,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €43,596 | €17,261 | -€26,335 | -60.4% |
| Total equity and liabilities | 10/49 | €191,666 | €180,686 | -€10,980 | -5.7% |
| Equity | 10/15 | €184,122 | €177,713 | -€6,409 | -3.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €162,874 | €162,874 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €161,014 | €162,874 | +€1,860 | +1.2% |
| Profit (loss) carried forward | 14 | €8,848 | €2,438 | -€6,409 | -72.4% |
| Amounts payable | 17/49 | €7,544 | €2,973 | -€4,571 | -60.6% |
| Amounts payable within one year | 42/48 | €7,544 | €2,973 | -€4,571 | -60.6% |
| Trade debts | 44 | €3,791 | €2,321 | -€1,470 | -38.8% |
| Suppliers | 440/4 | €3,791 | €2,321 | -€1,470 | -38.8% |
| Taxes, remuneration and social security | 45 | €3,753 | €653 | -€3,100 | -82.6% |
| Taxes | 450/3 | €3,753 | €653 | -€3,100 | -82.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,243 | €8,122 | +€1,879 | +30.1% |
| Other operating charges | 640/8 | €2,536 | €2,239 | -€297 | -11.7% |
| Gross operating margin | 9900 | €22,337 | €4,079 | -€18,258 | -81.7% |
| Operating profit (loss) | 9901 | €13,558 | -€6,283 | -€19,841 | |
| Financial income | 75/76B | €3 | €145 | +€142 | +5,251% |
| Recurring financial income | 75 | €3 | €145 | +€142 | +5,251% |
| Financial charges | 65/66B | €826 | €272 | -€554 | -67.1% |
| Recurring financial charges | 65 | €826 | €272 | -€554 | -67.1% |
| Profit (loss) for the period before taxes | 9903 | €12,735 | -€6,409 | -€19,144 | |
| Income taxes | 67/77 | €8,056 | - | -€8,056 | |
| Profit (loss) for the period | 9904 | €4,679 | -€6,409 | -€11,088 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,679 | -€6,409 | -€11,088 |
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 15 October 2026 via checked.be.