DE KOMEDIANT: 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.
DE KOMEDIANT
Largest movements
- Cash +€15,352
up €15,352 (+23.6%), from €65,160 to €80,512
mainly Depreciation (+€17,826) and Tax, wage and social debts (+€15,226)
- Tangible fixed assets -€14,455
down €14,455 (-18.7%), from €77,242 to €62,787
of which Furniture and vehicles: -€14,699
- Stocks and contracts +€6,722
up €6,722 (+285%), from €2,361 to €9,083
- Tax, wage and social debts +€15,226
up €15,226 (+188%), from €8,089 to €23,315
of which Taxes: +€9,537
- Debts after one year -€7,517
down €7,517 (-40.2%), from €18,683 to €11,166
- Reserves -€3,959
down €3,959 (-5.1%), from €77,092 to €73,133
of which Distributable reserves: -€3,959
- Other debts +€2,628
up €2,628 (+41.6%), from €6,313 to €8,941
- Staff costs +€12,945
up €12,945 (+74.6%), from €17,363 to €30,308
- Depreciation +€5,943
up €5,943 (+50.0%), from €11,883 to €17,826
- Gross operating margin +€3,433
up €3,433 (+5.7%), from €60,410 to €63,843
- Taxes -€3,241
down €3,241 (-61.7%), from €5,249 to €2,008
- Other operating charges +€789
up €789 (+17.2%), from €4,582 to €5,371
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 | €147,479 | €153,660 | +€6,182 | +4.2% |
| Fixed assets | 21/28 | €77,301 | €62,847 | -€14,455 | -18.7% |
| Tangible fixed assets | 22/27 | €77,242 | €62,787 | -€14,455 | -18.7% |
| Land and buildings | 22 | €5,713 | €7,508 | +€1,795 | +31.4% |
| Plant, machinery and equipment | 23 | €6,768 | €5,217 | -€1,550 | -22.9% |
| Furniture and vehicles | 24 | €64,761 | €50,062 | -€14,699 | -22.7% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €70,177 | €90,813 | +€20,636 | +29.4% |
| Stocks and contracts in progress | 3 | €2,361 | €9,083 | +€6,722 | +285% |
| Stocks | 30/36 | €2,361 | €9,083 | +€6,722 | +285% |
| Amounts receivable within one year | 40/41 | €1,754 | €278 | -€1,476 | -84.2% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €1,754 | €278 | -€1,476 | -84.2% |
| Cash at bank and in hand | 54/58 | €65,160 | €80,512 | +€15,352 | +23.6% |
| Deferred charges and accrued income | 490/1 | €902 | €941 | +€39 | +4.3% |
| Total equity and liabilities | 10/49 | €147,479 | €153,660 | +€6,182 | +4.2% |
| Equity | 10/15 | €95,684 | €91,725 | -€3,959 | -4.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €77,092 | €73,133 | -€3,959 | -5.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €77,092 | €73,133 | -€3,959 | -5.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €51,795 | €61,935 | +€10,140 | +19.6% |
| Amounts payable after more than one year | 17 | €18,683 | €11,166 | -€7,517 | -40.2% |
| Financial debts | 170/4 | €18,683 | €11,166 | -€7,517 | -40.2% |
| Amounts payable within one year | 42/48 | €32,510 | €50,467 | +€17,957 | +55.2% |
| Current portion of amounts payable after more than one year | 42 | €7,229 | €7,517 | +€288 | +4.0% |
| Trade debts | 44 | €10,879 | €10,694 | -€185 | -1.7% |
| Suppliers | 440/4 | €10,879 | €10,694 | -€185 | -1.7% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €8,089 | €23,315 | +€15,226 | +188% |
| Taxes | 450/3 | €519 | €10,056 | +€9,537 | +1,838% |
| Remuneration and social security | 454/9 | €7,570 | €13,259 | +€5,689 | +75.2% |
| Other amounts payable | 47/48 | €6,313 | €8,941 | +€2,628 | +41.6% |
| Accrued charges and deferred income | 492/3 | €602 | €302 | -€300 | -49.8% |
| Remuneration, social security and pensions | 62 | €17,363 | €30,308 | +€12,945 | +74.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,883 | €17,826 | +€5,943 | +50.0% |
| Other operating charges | 640/8 | €4,582 | €5,371 | +€789 | +17.2% |
| Gross operating margin | 9900 | €60,410 | €63,843 | +€3,433 | +5.7% |
| Operating profit (loss) | 9901 | €26,582 | €10,338 | -€16,244 | -61.1% |
| Financial income | 75/76B | €159 | €84 | -€75 | -47.2% |
| Recurring financial income | 75 | €159 | €84 | -€75 | -47.2% |
| Financial charges | 65/66B | €3,079 | €2,960 | -€119 | -3.9% |
| Recurring financial charges | 65 | €3,079 | €2,960 | -€119 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €23,661 | €7,462 | -€16,200 | -68.5% |
| Income taxes | 67/77 | €5,249 | €2,008 | -€3,241 | -61.7% |
| Profit (loss) for the period | 9904 | €18,412 | €5,453 | -€12,959 | -70.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,412 | €5,453 | -€12,959 | -70.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.