COMEDY KET: 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.
COMEDY KET
Largest movements
- Tangible fixed assets +€9,763
up €9,763 (+396%), from €2,465 to €12,228
- Receivables within one year -€2,717
down €2,717 (-44.0%), from €6,177 to €3,460
of which Trade receivables: -€2,193
- Cash -€880
down €880 (-50.3%), from €1,749 to €869
mainly Investment in fixed assets (net) (-€13,132) and Trade debts (-€1,634)
- Deferred charges and accrued income -€558
down €558 (-3.7%), from €15,019 to €14,461
- Other debts +€4,578
up €4,578 (+45.2%), from €10,120 to €14,698
- Accrued charges and deferred income +€2,045
new in 2025: €2,045
- Trade debts -€1,634
down €1,634 (-60.6%), from €2,697 to €1,063
- Profit (loss) carried forward +€887
up €887 (+38.7%), from €2,290 to €3,177
- Gross operating margin -€8,666
down €8,666 (-15.7%), from €55,230 to €46,564
- Turnover -€5,381
down €5,381 (-2.2%), from €246,085 to €240,704
- Staff costs +€4,727
up €4,727 (+14.5%), from €32,710 to €37,437
- Purchases and services +€4,177
up €4,177 (+2.2%), from €191,755 to €195,932
- Other operating charges -€3,404
down €3,404 (-67.7%), from €5,029 to €1,625
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 | €25,410 | €31,018 | +€5,608 | +22.1% |
| Fixed assets | 21/28 | €2,465 | €12,228 | +€9,763 | +396% |
| Tangible fixed assets | 22/27 | €2,465 | €12,228 | +€9,763 | +396% |
| Plant, machinery and equipment | 23 | €1,195 | €5,612 | +€4,417 | +370% |
| Furniture and vehicles | 24 | €1,270 | €2,578 | +€1,308 | +103% |
| Assets under construction and advance payments | 27 | - | €4,038 | +€4,038 | |
| Current assets | 29/58 | €22,945 | €18,790 | -€4,155 | -18.1% |
| Amounts receivable within one year | 40/41 | €6,177 | €3,460 | -€2,717 | -44.0% |
| Trade receivables | 40 | €5,653 | €3,460 | -€2,193 | -38.8% |
| Other amounts receivable | 41 | €524 | - | -€524 | |
| Cash at bank and in hand | 54/58 | €1,749 | €869 | -€880 | -50.3% |
| Deferred charges and accrued income | 490/1 | €15,019 | €14,461 | -€558 | -3.7% |
| Total equity and liabilities | 10/49 | €25,410 | €31,018 | +€5,608 | +22.1% |
| Equity | 10/15 | €5,290 | €6,177 | +€887 | +16.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,290 | €3,177 | +€887 | +38.7% |
| Amounts payable | 17/49 | €20,120 | €24,841 | +€4,721 | +23.5% |
| Amounts payable within one year | 42/48 | €20,120 | €22,796 | +€2,676 | +13.3% |
| Trade debts | 44 | €2,697 | €1,063 | -€1,634 | -60.6% |
| Suppliers | 440/4 | €2,697 | €1,063 | -€1,634 | -60.6% |
| Taxes, remuneration and social security | 45 | €7,303 | €7,035 | -€268 | -3.7% |
| Taxes | 450/3 | €1,877 | €6,022 | +€4,145 | +221% |
| Remuneration and social security | 454/9 | €5,426 | €1,013 | -€4,413 | -81.3% |
| Other amounts payable | 47/48 | €10,120 | €14,698 | +€4,578 | +45.2% |
| Accrued charges and deferred income | 492/3 | - | €2,045 | +€2,045 | |
| Turnover | 70 | €246,085 | €240,704 | -€5,381 | -2.2% |
| Non-recurring operating income | 76A | €900 | - | -€900 | |
| Goods, raw materials, services and sundry goods | 60/61 | €191,755 | €195,932 | +€4,177 | +2.2% |
| Remuneration, social security and pensions | 62 | €32,710 | €37,437 | +€4,727 | +14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,798 | €3,369 | +€571 | +20.4% |
| Other operating charges | 640/8 | €5,029 | €1,625 | -€3,404 | -67.7% |
| Gross operating margin | 9900 | €55,230 | €46,564 | -€8,666 | -15.7% |
| Operating profit (loss) | 9901 | €14,693 | €4,133 | -€10,560 | -71.9% |
| Profit (loss) for the period before taxes | 9903 | €14,693 | €4,133 | -€10,560 | -71.9% |
| Income taxes | 67/77 | €2,500 | €3,246 | +€746 | +29.8% |
| Profit (loss) for the period | 9904 | €12,193 | €887 | -€11,306 | -92.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,193 | €887 | -€11,306 | -92.7% |
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 14 October 2026 via checked.be.