a.Kompani: 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.
a.Kompani
Largest movements
- Cash +€23,274
up €23,274 (+186.7%), from €12,467 to €35,741
mainly Net result for the year (+€19,776) and Other debts (+€10,074)
- Receivables within one year -€5,081
down €5,081 (-15.6%), from €32,594 to €27,512
of which Other amounts receivable: -€5,032
- Tangible fixed assets -€3,006
down €3,006 (-12.9%), from €23,338 to €20,332
of which Furniture and vehicles: -€2,520
- Other debts +€10,074
up €10,074 (+186.6%), from €5,400 to €15,474
- Tax, wage and social debts +€6,869
up €6,869 (+329.6%), from €2,084 to €8,953
- Debts after one year -€4,870
down €4,870 (-25.4%), from €19,137 to €14,267
- Reserves +€4,302
up €4,302 (+20.1%), from €21,440 to €25,742
- Trade debts -€1,311
down €1,311 (-56.2%), from €2,331 to €1,020
- Gross operating margin +€16,706
up €16,706 (+85.4%), from €19,566 to €36,272
- Taxes +€6,455
up €6,455 (+205.6%), from €3,139 to €9,593
- Depreciation -€642
down €642 (-11.1%), from €5,771 to €5,128
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 | €73,701 | €88,926 | +€15,224 | +20.7% |
| Fixed assets | 21/28 | €23,338 | €20,332 | -€3,006 | -12.9% |
| Tangible fixed assets | 22/27 | €23,338 | €20,332 | -€3,006 | -12.9% |
| Furniture and vehicles | 24 | €5,388 | €2,868 | -€2,520 | -46.8% |
| Other tangible fixed assets | 26 | €17,950 | €17,464 | -€486 | -2.7% |
| Current assets | 29/58 | €50,363 | €68,594 | +€18,230 | +36.2% |
| Amounts receivable within one year | 40/41 | €32,594 | €27,512 | -€5,081 | -15.6% |
| Trade receivables | 40 | €22,749 | €22,700 | -€49 | -0.2% |
| Other amounts receivable | 41 | €9,845 | €4,812 | -€5,032 | -51.1% |
| Cash at bank and in hand | 54/58 | €12,467 | €35,741 | +€23,274 | +186.7% |
| Deferred charges and accrued income | 490/1 | €5,303 | €5,341 | +€38 | +0.7% |
| Total equity and liabilities | 10/49 | €73,701 | €88,926 | +€15,224 | +20.7% |
| Equity | 10/15 | €40,040 | €44,342 | +€4,302 | +10.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,440 | €25,742 | +€4,302 | +20.1% |
| Distributable reserves | 133 | €21,440 | €25,742 | +€4,302 | +20.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €33,662 | €44,584 | +€10,922 | +32.4% |
| Amounts payable after more than one year | 17 | €19,137 | €14,267 | -€4,870 | -25.4% |
| Financial debts | 170/4 | €19,137 | €14,267 | -€4,870 | -25.4% |
| Amounts payable within one year | 42/48 | €14,524 | €30,317 | +€15,792 | +108.7% |
| Current portion of amounts payable after more than one year | 42 | €4,710 | €4,870 | +€161 | +3.4% |
| Trade debts | 44 | €2,331 | €1,020 | -€1,311 | -56.2% |
| Suppliers | 440/4 | €2,331 | €1,020 | -€1,311 | -56.2% |
| Taxes, remuneration and social security | 45 | €2,084 | €8,953 | +€6,869 | +329.6% |
| Taxes | 450/3 | €2,084 | €8,953 | +€6,869 | +329.6% |
| Other amounts payable | 47/48 | €5,400 | €15,474 | +€10,074 | +186.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,771 | €5,128 | -€642 | -11.1% |
| Other operating charges | 640/8 | €941 | €863 | -€78 | -8.3% |
| Gross operating margin | 9900 | €19,566 | €36,272 | +€16,706 | +85.4% |
| Operating profit (loss) | 9901 | €12,854 | €30,280 | +€17,426 | +135.6% |
| Financial income | 75/76B | €30 | €5 | -€25 | -83.2% |
| Recurring financial income | 75 | €30 | €5 | -€25 | -83.2% |
| Financial charges | 65/66B | €823 | €916 | +€93 | +11.3% |
| Recurring financial charges | 65 | €823 | €916 | +€93 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €12,061 | €29,370 | +€17,309 | +143.5% |
| Income taxes | 67/77 | €3,139 | €9,593 | +€6,455 | +205.6% |
| Profit (loss) for the period | 9904 | €8,922 | €19,776 | +€10,854 | +121.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,922 | €19,776 | +€10,854 | +121.7% |
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 5 October 2026 via checked.be.