Into The Comm: 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.
Into The Comm
Largest movements
- Deferred charges and accrued income -€14,141
down €14,141 (-93.4%), from €15,146 to €1,006
- Cash +€9,522
up €9,522 (+48.9%), from €19,467 to €28,988
mainly Net result for the year (+€16,185) and Deferred charges and accrued income (+€14,141)
- Receivables within one year +€3,265
up €3,265 (+25.0%), from €13,076 to €16,341
of which Other amounts receivable: +€10,410
- Tangible fixed assets -€2,092
down €2,092 (-49.8%), from €4,204 to €2,112
of which Furniture and vehicles: -€1,179
- Profit (loss) carried forward +€16,185
up €16,185 (+117%), from €13,806 to €29,991
- Other debts -€16,043
no longer reported in 2025 (was €16,043)
- Trade debts -€2,235
down €2,235 (-91.8%), from €2,433 to €198
- Tax, wage and social debts -€1,355
down €1,355 (-9.9%), from €13,655 to €12,300
of which Remuneration and social security: -€2,172
- Gross operating margin +€34,872
up €34,872, from -€10,286 to €24,586
- Taxes +€4,737
up €4,737, from -€2,686 to €2,051
- Other operating charges +€1,950
up €1,950 (+203%), from €960 to €2,911
- Depreciation -€624
down €624 (-23.0%), from €2,716 to €2,092
- Financial charges -€270
down €270 (-14.9%), from €1,811 to €1,541
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 | €51,937 | €48,490 | -€3,447 | -6.6% |
| Fixed assets | 21/28 | €4,247 | €2,155 | -€2,092 | -49.3% |
| Tangible fixed assets | 22/27 | €4,204 | €2,112 | -€2,092 | -49.8% |
| Furniture and vehicles | 24 | €1,179 | - | -€1,179 | |
| Leasing and similar rights | 25 | €3,025 | €2,112 | -€913 | -30.2% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €47,689 | €46,335 | -€1,354 | -2.8% |
| Amounts receivable within one year | 40/41 | €13,076 | €16,341 | +€3,265 | +25.0% |
| Trade receivables | 40 | €11,618 | €4,473 | -€7,145 | -61.5% |
| Other amounts receivable | 41 | €1,458 | €11,868 | +€10,410 | +714% |
| Cash at bank and in hand | 54/58 | €19,467 | €28,988 | +€9,522 | +48.9% |
| Deferred charges and accrued income | 490/1 | €15,146 | €1,006 | -€14,141 | -93.4% |
| Total equity and liabilities | 10/49 | €51,937 | €48,490 | -€3,447 | -6.6% |
| Equity | 10/15 | €19,806 | €35,991 | +€16,185 | +81.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,806 | €29,991 | +€16,185 | +117% |
| Amounts payable | 17/49 | €32,131 | €12,499 | -€19,632 | -61.1% |
| Amounts payable within one year | 42/48 | €32,131 | €12,499 | -€19,632 | -61.1% |
| Trade debts | 44 | €2,433 | €198 | -€2,235 | -91.8% |
| Suppliers | 440/4 | €2,433 | €198 | -€2,235 | -91.8% |
| Taxes, remuneration and social security | 45 | €13,655 | €12,300 | -€1,355 | -9.9% |
| Taxes | 450/3 | €11,483 | €12,300 | +€818 | +7.1% |
| Remuneration and social security | 454/9 | €2,172 | - | -€2,172 | |
| Other amounts payable | 47/48 | €16,043 | - | -€16,043 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,716 | €2,092 | -€624 | -23.0% |
| Other operating charges | 640/8 | €960 | €2,911 | +€1,950 | +203% |
| Gross operating margin | 9900 | -€10,286 | €24,586 | +€34,872 | |
| Operating profit (loss) | 9901 | -€13,962 | €19,583 | +€33,546 | |
| Financial income | 75/76B | - | €194 | +€194 | |
| Recurring financial income | 75 | - | €194 | +€194 | |
| Financial charges | 65/66B | €1,811 | €1,541 | -€270 | -14.9% |
| Recurring financial charges | 65 | €1,811 | €1,541 | -€270 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | -€15,774 | €18,236 | +€34,010 | |
| Income taxes | 67/77 | -€2,686 | €2,051 | +€4,737 | |
| Profit (loss) for the period | 9904 | -€13,088 | €16,185 | +€29,273 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,088 | €16,185 | +€29,273 |
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 22 October 2026 via checked.be.