Comma group: what changed
Comma group
Largest movements
- Receivables within one year -€9,384
down €9,384 (-10.6%), from €88,619 to €79,235
of which Other amounts receivable: -€9,095
- Cash +€1,087
up €1,087 (+26.3%), from €4,132 to €5,219
mainly Receivables within one year (+€9,384) and Trade debts (+€200)
- Reserves -€8,500
down €8,500 (-31.4%), from €27,047 to €18,547
of which Distributable reserves: -€8,500
- Purchases and services -€6,734
down €6,734 (-43.5%), from €15,492 to €8,757
- Gross operating margin +€2,574
up €2,574 (+22.7%), from -€11,332 to -€8,757
- Turnover -€900
no longer reported in 2025 (was €900)
- Other operating charges -€538
down €538 (-38.5%), from €1,399 to €861
- Financial income -€419
down €419 (-19.0%), from €2,201 to €1,782
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,751 | €84,485 | -€8,267 | -8.9% |
| Current assets | 29/58 | €92,751 | €84,485 | -€8,267 | -8.9% |
| Amounts receivable within one year | 40/41 | €88,619 | €79,235 | -€9,384 | -10.6% |
| Trade receivables | 40 | €1,700 | €1,411 | -€290 | -17.0% |
| Other amounts receivable | 41 | €86,919 | €77,824 | -€9,095 | -10.5% |
| Cash at bank and in hand | 54/58 | €4,132 | €5,219 | +€1,087 | +26.3% |
| Deferred charges and accrued income | 490/1 | - | €31 | +€31 | |
| Total equity and liabilities | 10/49 | €92,751 | €84,485 | -€8,267 | -8.9% |
| Equity | 10/15 | €89,439 | €80,973 | -€8,467 | -9.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €27,047 | €18,547 | -€8,500 | -31.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €20,847 | €12,347 | -€8,500 | -40.8% |
| Profit (loss) carried forward | 14 | €393 | €426 | +€33 | +8.5% |
| Amounts payable | 17/49 | €3,312 | €3,512 | +€200 | +6.0% |
| Amounts payable within one year | 42/48 | €3,312 | €3,512 | +€200 | +6.0% |
| Trade debts | 44 | €3,312 | €3,512 | +€200 | +6.0% |
| Suppliers | 440/4 | €3,312 | €3,512 | +€200 | +6.0% |
| Turnover | 70 | €900 | - | -€900 | |
| Goods, raw materials, services and sundry goods | 60/61 | €15,492 | €8,757 | -€6,734 | -43.5% |
| Other operating charges | 640/8 | €1,399 | €861 | -€538 | -38.5% |
| Gross operating margin | 9900 | -€11,332 | -€8,757 | +€2,574 | +22.7% |
| Operating profit (loss) | 9901 | -€12,731 | -€9,618 | +€3,113 | +24.4% |
| Financial income | 75/76B | €2,201 | €1,782 | -€419 | -19.0% |
| Recurring financial income | 75 | €2,201 | €1,782 | -€419 | -19.0% |
| Financial charges | 65/66B | €556 | €630 | +€74 | +13.3% |
| Recurring financial charges | 65 | €556 | €630 | +€74 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,086 | -€8,467 | +€2,620 | +23.6% |
| Income taxes | 67/77 | -€214 | - | +€214 | |
| Profit (loss) for the period | 9904 | -€10,873 | -€8,467 | +€2,406 | +22.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,873 | -€8,467 | +€2,406 | +22.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.