AD KOM: 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.
AD KOM
Largest movements
- Current assets +€37,378
up €37,378 (+64.5%), from €57,994 to €95,371
- Tangible fixed assets +€29,422
up €29,422 (+2004.4%), from €1,468 to €30,890
- Profit (loss) carried forward +€32,145
up €32,145 (+1194.1%), from €2,692 to €34,837
- Reserves +€20,000
up €20,000 (+50.0%), from €40,000 to €60,000
- Debts within one year +€18,078
up €18,078 (+22.3%), from €81,026 to €99,104
- Gross operating margin +€48,771
up €48,771 (+106.5%), from €45,810 to €94,581
- Taxes +€10,559
up €10,559 (+59.5%), from €17,751 to €28,310
- Depreciation +€10,045
up €10,045 (+1405.6%), from €715 to €10,760
From the 2016 result to the 2017 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2016 | 2017 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €296,962 | €363,761 | +€66,799 | +22.5% |
| Fixed assets | 21/28 | €238,968 | €268,390 | +€29,422 | +12.3% |
| Tangible fixed assets | 22/27 | €1,468 | €30,890 | +€29,422 | +2004.4% |
| Financial fixed assets | 28 | €237,500 | €237,500 | = | 0.0% |
| Current assets | 29/58 | €57,994 | €95,371 | +€37,378 | +64.5% |
| Amounts receivable within one year | 40/41 | €57,777 | €14,475 | -€43,302 | -74.9% |
| Cash at bank and in hand | 54/58 | €156 | €2 | -€154 | -98.7% |
| Total equity and liabilities | 10/49 | €296,962 | €363,761 | +€66,799 | +22.5% |
| Equity | 10/15 | €43,192 | €95,337 | +€52,145 | +120.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €40,000 | €60,000 | +€20,000 | +50.0% |
| Profit (loss) carried forward | 14 | €2,692 | €34,837 | +€32,145 | +1194.1% |
| Amounts payable | 17/49 | €253,770 | €268,424 | +€14,654 | +5.8% |
| Amounts payable after more than one year | 17 | €172,743 | €169,320 | -€3,424 | -2.0% |
| Amounts payable within one year | 42/48 | €81,026 | €99,104 | +€18,078 | +22.3% |
| Trade debts | 44 | €7,146 | €1,904 | -€5,242 | -73.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €715 | €10,760 | +€10,045 | +1405.6% |
| Gross operating margin | 9900 | €45,810 | €94,581 | +€48,771 | +106.5% |
| Operating profit (loss) | 9901 | €41,708 | €83,334 | +€41,626 | +99.8% |
| Recurring financial income | 75 | €3,594 | €2,340 | -€1,254 | -34.9% |
| Recurring financial charges | 65 | €3,995 | €5,218 | +€1,223 | +30.6% |
| Profit (loss) for the period before taxes | 9903 | €41,307 | €80,455 | +€39,149 | +94.8% |
| Income taxes | 67/77 | €17,751 | €28,310 | +€10,559 | +59.5% |
| Profit (loss) for the period | 9904 | €23,556 | €52,145 | +€28,590 | +121.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,556 | €52,145 | +€28,590 | +121.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2016 and 31 December 2017. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.