DE KOMMEL: what changed
Two fiscal 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 KOMMEL
Largest movements
- Tangible fixed assets -€78,393
down €78,393 (-10.6%), from €738,499 to €660,106
of which Land and buildings: -€58,244
- Cash +€20,170
up €20,170 (+4548.0%), from €443 to €20,613
mainly Depreciation (+€94,202) and Other debts (+€42,190)
- Reserves -€83,675
down €83,675 (-33.3%), from €251,101 to €167,426
of which Distributable reserves: -€84,263
- Debts after one year -€53,845
down €53,845 (-15.6%), from €345,682 to €291,836
- Other debts +€42,190
up €42,190 (+540.2%), from €7,810 to €50,000
- Trade debts +€29,977
up €29,977 (+59.5%), from €50,396 to €80,373
- Gross operating margin -€12,970
down €12,970 (-4.0%), from €326,965 to €313,994
- Depreciation +€5,855
up €5,855 (+6.6%), from €88,348 to €94,202
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 | €868,424 | €802,510 | -€65,914 | -7.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €739,653 | €661,260 | -€78,393 | -10.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €738,499 | €660,106 | -€78,393 | -10.6% |
| Land and buildings | 22 | €566,660 | €508,416 | -€58,244 | -10.3% |
| Plant, machinery and equipment | 23 | €154,701 | €139,187 | -€15,514 | -10.0% |
| Furniture and vehicles | 24 | €17,137 | €12,503 | -€4,635 | -27.0% |
| Financial fixed assets | 28 | €1,154 | €1,154 | = | 0.0% |
| Current assets | 29/58 | €128,771 | €141,250 | +€12,479 | +9.7% |
| Stocks and contracts in progress | 3 | €18,275 | €18,275 | = | 0.0% |
| Stocks | 30/36 | €18,275 | €18,275 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €110,053 | €101,519 | -€8,534 | -7.8% |
| Trade receivables | 40 | €8,914 | €2,244 | -€6,671 | -74.8% |
| Other amounts receivable | 41 | €101,138 | €99,275 | -€1,863 | -1.8% |
| Cash at bank and in hand | 54/58 | €443 | €20,613 | +€20,170 | +4548.0% |
| Deferred charges and accrued income | 490/1 | €0 | €843 | +€843 | |
| Total equity and liabilities | 10/49 | €868,424 | €802,510 | -€65,914 | -7.6% |
| Equity | 10/15 | €376,893 | €292,426 | -€84,468 | -22.4% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €251,101 | €167,426 | -€83,675 | -33.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €19,841 | €20,428 | +€588 | +3.0% |
| Distributable reserves | 133 | €231,260 | €146,997 | -€84,263 | -36.4% |
| Investment grants | 15 | €793 | - | -€793 | |
| Amounts payable | 17/49 | €491,531 | €510,085 | +€18,554 | +3.8% |
| Amounts payable after more than one year | 17 | €345,682 | €291,836 | -€53,845 | -15.6% |
| Financial debts | 170/4 | €345,682 | €291,836 | -€53,845 | -15.6% |
| Amounts payable within one year | 42/48 | €145,849 | €218,218 | +€72,369 | +49.6% |
| Current portion of amounts payable after more than one year | 42 | €59,105 | €60,317 | +€1,212 | +2.1% |
| Trade debts | 44 | €50,396 | €80,373 | +€29,977 | +59.5% |
| Suppliers | 440/4 | €50,396 | €80,373 | +€29,977 | +59.5% |
| Taxes, remuneration and social security | 45 | €28,539 | €27,528 | -€1,010 | -3.5% |
| Taxes | 450/3 | €12,510 | €12,800 | +€290 | +2.3% |
| Remuneration and social security | 454/9 | €16,028 | €14,728 | -€1,300 | -8.1% |
| Other amounts payable | 47/48 | €7,810 | €50,000 | +€42,190 | +540.2% |
| Accrued charges and deferred income | 492/3 | - | €30 | +€30 | |
| Remuneration, social security and pensions | 62 | €225,068 | €224,234 | -€834 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,348 | €94,202 | +€5,855 | +6.6% |
| Other operating charges | 640/8 | €12,115 | €14,347 | +€2,232 | +18.4% |
| Gross operating margin | 9900 | €326,965 | €313,994 | -€12,970 | -4.0% |
| Operating profit (loss) | 9901 | €1,434 | -€18,788 | -€20,223 | |
| Financial income | 75/76B | €1,442 | €2,286 | +€845 | +58.6% |
| Recurring financial income | 75 | €1,442 | €2,286 | +€845 | +58.6% |
| Financial charges | 65/66B | €17,596 | €16,775 | -€821 | -4.7% |
| Recurring financial charges | 65 | €17,596 | €16,775 | -€821 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | -€14,721 | -€33,277 | -€18,557 | -126.1% |
| Income taxes | 67/77 | €92 | €398 | +€306 | +333.8% |
| Profit (loss) for the period | 9904 | -€14,812 | -€33,675 | -€18,863 | -127.3% |
| Transfer to tax-exempt reserves | 689 | €588 | €588 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,400 | -€34,263 | -€18,863 | -122.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.