DE KOMEDIE: what changed
What changed
DE KOMEDIE
NACE 56.301, Cafés and bars
filed annual accounts (NBB)
Net result for the year
-€24,566
2024 · €36,754-€61,320
Equity
€66,867
2024 · €91,432-€24,566
Cash
€25,121
2024 · €85,649-€60,527
Balance sheet total
€81,666
2024 · €151,863-€70,197
Largest movements
Assets
- Cash -€60,527
down €60,527 (-70.7%), from €85,649 to €25,121
mainly Net result for the year (-€24,566) and Tax, wage and social debts (-€14,772)
- Tangible fixed assets -€4,056
down €4,056 (-13.6%), from €29,884 to €25,828
of which Other tangible fixed assets: -€2,754
- Receivables after one year -€3,477
down €3,477 (-35.1%), from €9,918 to €6,441
- Deferred charges and accrued income -€1,733
down €1,733 (-45.4%), from €3,817 to €2,084
Equity and liabilities
- Profit (loss) carried forward -€24,566
down €24,566, from €0 to -€24,566
- Tax, wage and social debts -€14,772
down €14,772 (-74.0%), from €19,969 to €5,198
of which Taxes: -€11,069
- Other debts -€12,913
down €12,913 (-74.0%), from €17,444 to €4,531
- Current portion of long-term debt -€7,592
down €7,592 (-100%), from €7,592 to €0
- Trade debts -€7,010
down €7,010 (-58.0%), from €12,080 to €5,071
Income statement
- Gross operating margin -€81,182
down €81,182 (-66.5%), from €122,005 to €40,823
- Taxes -€12,017
down €12,017 (-96.4%), from €12,464 to €447
- Staff costs -€5,788
down €5,788 (-9.6%), from €60,169 to €54,381
- Financial charges -€2,998
down €2,998 (-59.7%), from €5,025 to €2,026
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€36,754
Gross operating margin
-€81,182
Staff costs
+€5,788
Depreciation
+€153
Other operating charges
-€1,213
Financial income
+€118
Financial charges
+€2,998
Taxes
+€12,017
Result 2025
-€24,566
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€47,690
Investment
-€1,900
Financing
-€10,937
Cash 2024
€85,649
From operations (derived)
-€47,690
Net result for the year
-€24,566
Depreciation
+€5,956
Receivables after one year
+€3,477
Stocks and contracts
+€212
Receivables within one year
+€192
Deferred charges and accrued income
+€1,733
Trade debts
-€7,010
Tax, wage and social debts
-€14,772
Other debts
-€12,913
Investment (derived)
-€1,900
Investment in fixed assets (net)
-€1,900
Financing
-€10,937
Current portion of long-term debt
-€7,592
Short-term financial debts
-€3,345
Cash 2025
€25,121
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €151,863 | €81,666 | -€70,197 | -46.2% |
| Fixed assets | 21/28 | €32,968 | €28,912 | -€4,056 | -12.3% |
| Tangible fixed assets | 22/27 | €29,884 | €25,828 | -€4,056 | -13.6% |
| Plant, machinery and equipment | 23 | €8,052 | €6,751 | -€1,301 | -16.2% |
| Other tangible fixed assets | 26 | €21,832 | €19,078 | -€2,754 | -12.6% |
| Financial fixed assets | 28 | €3,084 | €3,084 | = | 0.0% |
| Current assets | 29/58 | €118,895 | €52,754 | -€66,141 | -55.6% |
| Amounts receivable after more than one year | 29 | €9,918 | €6,441 | -€3,477 | -35.1% |
| Other amounts receivable | 291 | €9,918 | €6,441 | -€3,477 | -35.1% |
| Stocks and contracts in progress | 3 | €9,018 | €8,806 | -€212 | -2.3% |
| Stocks | 30/36 | €9,018 | €8,806 | -€212 | -2.3% |
| Amounts receivable within one year | 40/41 | €10,494 | €10,301 | -€192 | -1.8% |
| Trade receivables | 40 | €4,468 | €4,668 | +€200 | +4.5% |
| Other amounts receivable | 41 | €6,025 | €5,633 | -€392 | -6.5% |
| Cash at bank and in hand | 54/58 | €85,649 | €25,121 | -€60,527 | -70.7% |
| Deferred charges and accrued income | 490/1 | €3,817 | €2,084 | -€1,733 | -45.4% |
| Total equity and liabilities | 10/49 | €151,863 | €81,666 | -€70,197 | -46.2% |
| Equity | 10/15 | €91,432 | €66,867 | -€24,566 | -26.9% |
| Contributions | 10/11 | €13,700 | €13,700 | = | 0.0% |
| Reserves | 13 | €77,732 | €77,732 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €75,872 | €75,872 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€24,566 | -€24,566 | |
| Amounts payable | 17/49 | €60,431 | €14,800 | -€45,631 | -75.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €60,431 | €14,800 | -€45,631 | -75.5% |
| Current portion of amounts payable after more than one year | 42 | €7,592 | €0 | -€7,592 | -100% |
| Financial debts | 43 | €3,345 | €0 | -€3,345 | -100% |
| Credit institutions | 430/8 | €3,345 | €0 | -€3,345 | -100% |
| Trade debts | 44 | €12,080 | €5,071 | -€7,010 | -58.0% |
| Suppliers | 440/4 | €12,080 | €5,071 | -€7,010 | -58.0% |
| Taxes, remuneration and social security | 45 | €19,969 | €5,198 | -€14,772 | -74.0% |
| Taxes | 450/3 | €13,722 | €2,653 | -€11,069 | -80.7% |
| Remuneration and social security | 454/9 | €6,248 | €2,545 | -€3,702 | -59.3% |
| Other amounts payable | 47/48 | €17,444 | €4,531 | -€12,913 | -74.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €60,169 | €54,381 | -€5,788 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,109 | €5,956 | -€153 | -2.5% |
| Other operating charges | 640/8 | €1,605 | €2,817 | +€1,213 | +75.6% |
| Gross operating margin | 9900 | €122,005 | €40,823 | -€81,182 | -66.5% |
| Operating profit (loss) | 9901 | €54,122 | -€22,331 | -€76,453 | |
| Financial income | 75/76B | €121 | €239 | +€118 | +97.5% |
| Recurring financial income | 75 | €121 | €239 | +€118 | +97.5% |
| Financial charges | 65/66B | €5,025 | €2,026 | -€2,998 | -59.7% |
| Recurring financial charges | 65 | €5,025 | €2,026 | -€2,998 | -59.7% |
| Profit (loss) for the period before taxes | 9903 | €49,218 | -€24,119 | -€73,337 | |
| Income taxes | 67/77 | €12,464 | €447 | -€12,017 | -96.4% |
| Profit (loss) for the period | 9904 | €36,754 | -€24,566 | -€61,320 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,754 | -€24,566 | -€61,320 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.