AD KOMILFOO: 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 KOMILFOO
Largest movements
- Receivables within one year +€13,052
up €13,052 (+67.2%), from €19,433 to €32,485
of which Trade receivables: +€9,843
- Cash -€5,829
down €5,829 (-8.6%), from €67,840 to €62,011
mainly Contributions, distributions and other (-€75,000) and Investment in fixed assets (net) (-€19,070)
- Financial fixed assets +€5,800
new in 2025: €5,800
- Tangible fixed assets -€5,092
down €5,092 (-1.4%), from €367,274 to €362,182
of which Plant, machinery and equipment: -€3,787
- Other debts +€33,169
up €33,169 (+108.5%), from €30,581 to €63,750
- Reserves -€19,092
down €19,092 (-45.3%), from €42,180 to €23,088
- Tax, wage and social debts +€14,858
up €14,858 (+145.6%), from €10,202 to €25,060
of which Taxes: +€8,588
- Debts after one year -€12,695
down €12,695 (-3.7%), from €339,430 to €326,735
- Current portion of long-term debt -€5,286
down €5,286 (-24.0%), from €22,027 to €16,741
- Depreciation -€34,156
down €34,156 (-65.0%), from €52,518 to €18,362
- Gross operating margin +€30,318
up €30,318 (+17.8%), from €170,167 to €200,485
- Taxes +€11,150
up €11,150 (+278.7%), from €4,000 to €15,150
- Staff costs +€8,079
up €8,079 (+9.7%), from €83,300 to €91,379
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 | €458,128 | €467,863 | +€9,735 | +2.1% |
| Fixed assets | 21/28 | €367,274 | €367,982 | +€708 | +0.2% |
| Tangible fixed assets | 22/27 | €367,274 | €362,182 | -€5,092 | -1.4% |
| Land and buildings | 22 | €354,027 | €353,798 | -€229 | -0.1% |
| Plant, machinery and equipment | 23 | €9,951 | €6,163 | -€3,787 | -38.1% |
| Furniture and vehicles | 24 | €3,296 | €2,220 | -€1,076 | -32.6% |
| Financial fixed assets | 28 | - | €5,800 | +€5,800 | |
| Current assets | 29/58 | €90,854 | €99,881 | +€9,027 | +9.9% |
| Stocks and contracts in progress | 3 | €3,580 | €5,385 | +€1,805 | +50.4% |
| Stocks | 30/36 | €3,580 | €5,385 | +€1,805 | +50.4% |
| Amounts receivable within one year | 40/41 | €19,433 | €32,485 | +€13,052 | +67.2% |
| Trade receivables | 40 | €5,091 | €14,934 | +€9,843 | +193.3% |
| Other amounts receivable | 41 | €14,342 | €17,551 | +€3,209 | +22.4% |
| Cash at bank and in hand | 54/58 | €67,840 | €62,011 | -€5,829 | -8.6% |
| Total equity and liabilities | 10/49 | €458,128 | €467,863 | +€9,735 | +2.1% |
| Equity | 10/15 | €47,180 | €28,088 | -€19,092 | -40.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €42,180 | €23,088 | -€19,092 | -45.3% |
| Distributable reserves | 133 | €42,180 | €23,088 | -€19,092 | -45.3% |
| Amounts payable | 17/49 | €410,947 | €439,775 | +€28,827 | +7.0% |
| Amounts payable after more than one year | 17 | €339,430 | €326,735 | -€12,695 | -3.7% |
| Financial debts | 170/4 | €339,430 | €326,735 | -€12,695 | -3.7% |
| Amounts payable within one year | 42/48 | €71,517 | €113,039 | +€41,522 | +58.1% |
| Current portion of amounts payable after more than one year | 42 | €22,027 | €16,741 | -€5,286 | -24.0% |
| Trade debts | 44 | €8,707 | €7,488 | -€1,219 | -14.0% |
| Suppliers | 440/4 | €8,707 | €7,488 | -€1,219 | -14.0% |
| Taxes, remuneration and social security | 45 | €10,202 | €25,060 | +€14,858 | +145.6% |
| Taxes | 450/3 | €9,938 | €18,525 | +€8,588 | +86.4% |
| Remuneration and social security | 454/9 | €265 | €6,535 | +€6,270 | +2367.8% |
| Other amounts payable | 47/48 | €30,581 | €63,750 | +€33,169 | +108.5% |
| Remuneration, social security and pensions | 62 | €83,300 | €91,379 | +€8,079 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,518 | €18,362 | -€34,156 | -65.0% |
| Other operating charges | 640/8 | €1,305 | €2,224 | +€919 | +70.4% |
| Gross operating margin | 9900 | €170,167 | €200,485 | +€30,318 | +17.8% |
| Operating profit (loss) | 9901 | €33,044 | €88,520 | +€55,476 | +167.9% |
| Financial income | 75/76B | €515 | €192 | -€323 | -62.7% |
| Recurring financial income | 75 | €515 | €192 | -€323 | -62.7% |
| Financial charges | 65/66B | €17,371 | €17,654 | +€283 | +1.6% |
| Recurring financial charges | 65 | €17,371 | €17,654 | +€283 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €16,187 | €71,058 | +€54,871 | +339.0% |
| Income taxes | 67/77 | €4,000 | €15,150 | +€11,150 | +278.7% |
| Profit (loss) for the period | 9904 | €12,187 | €55,908 | +€43,721 | +358.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,187 | €55,908 | +€43,721 | +358.7% |
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 10 October 2026 via checked.be.