DE KOMMIES: 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 KOMMIES
Largest movements
- Receivables within one year +€195,016
up €195,016 (+124.2%), from €157,063 to €352,078
- Tangible fixed assets +€131,191
up €131,191 (+26.4%), from €497,819 to €629,010
- Cash +€110,569
up €110,569 (+3209.2%), from €3,445 to €114,014
mainly Debts after one year (+€424,082) and Net result for the year (+€34,466)
- Debts after one year +€424,082
up €424,082 (+72.3%), from €586,477 to €1.0m
of which Other amounts payable: +€353,530
- Reserves +€34,466
up €34,466 (+144.8%), from €23,797 to €58,263
- Accrued charges and deferred income -€11,956
down €11,956 (-100.0%), from €11,956 to €0
- Gross operating margin -€19,112
down €19,112 (-18.1%), from €105,873 to €86,762
- Depreciation -€16,473
down €16,473 (-34.5%), from €47,681 to €31,209
- Financial income +€10,953
up €10,953 (+17524.9%), from €63 to €11,016
- Other operating charges -€7,321
down €7,321 (-66.6%), from €10,985 to €3,664
- Taxes +€2,616
up €2,616 (+44.0%), from €5,950 to €8,566
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 | €661,661 | €1,107,806 | +€446,146 | +67.4% |
| Fixed assets | 21/28 | €497,819 | €629,010 | +€131,191 | +26.4% |
| Tangible fixed assets | 22/27 | €497,819 | €629,010 | +€131,191 | +26.4% |
| Land and buildings | 22 | €497,819 | €629,010 | +€131,191 | +26.4% |
| Current assets | 29/58 | €163,842 | €478,796 | +€314,954 | +192.2% |
| Amounts receivable within one year | 40/41 | €157,063 | €352,078 | +€195,016 | +124.2% |
| Other amounts receivable | 41 | €157,063 | €352,078 | +€195,016 | +124.2% |
| Cash at bank and in hand | 54/58 | €3,445 | €114,014 | +€110,569 | +3209.2% |
| Deferred charges and accrued income | 490/1 | €3,334 | €12,704 | +€9,369 | +281.0% |
| Total equity and liabilities | 10/49 | €661,661 | €1,107,806 | +€446,146 | +67.4% |
| Equity | 10/15 | €27,797 | €62,263 | +€34,466 | +124.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €23,797 | €58,263 | +€34,466 | +144.8% |
| Distributable reserves | 133 | €23,797 | €58,263 | +€34,466 | +144.8% |
| Amounts payable | 17/49 | €633,864 | €1,045,543 | +€411,680 | +64.9% |
| Amounts payable after more than one year | 17 | €586,477 | €1,010,558 | +€424,082 | +72.3% |
| Financial debts | 170/4 | €411,477 | €482,029 | +€70,552 | +17.1% |
| Other amounts payable | 178/9 | €175,000 | €528,530 | +€353,530 | +202.0% |
| Amounts payable within one year | 42/48 | €35,431 | €34,985 | -€446 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €15,156 | €20,264 | +€5,108 | +33.7% |
| Trade debts | 44 | €14,325 | €6,155 | -€8,169 | -57.0% |
| Suppliers | 440/4 | €14,325 | €6,155 | -€8,169 | -57.0% |
| Taxes, remuneration and social security | 45 | €5,950 | €8,566 | +€2,616 | +44.0% |
| Taxes | 450/3 | €5,950 | €8,566 | +€2,616 | +44.0% |
| Accrued charges and deferred income | 492/3 | €11,956 | €0 | -€11,956 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,681 | €31,209 | -€16,473 | -34.5% |
| Other operating charges | 640/8 | €10,985 | €3,664 | -€7,321 | -66.6% |
| Gross operating margin | 9900 | €105,873 | €86,762 | -€19,112 | -18.1% |
| Operating profit (loss) | 9901 | €47,207 | €51,889 | +€4,682 | +9.9% |
| Financial income | 75/76B | €63 | €11,016 | +€10,953 | +17524.9% |
| Recurring financial income | 75 | €63 | €11,016 | +€10,953 | +17524.9% |
| Financial charges | 65/66B | €17,523 | €19,873 | +€2,350 | +13.4% |
| Recurring financial charges | 65 | €17,523 | €19,873 | +€2,350 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | €29,747 | €43,031 | +€13,285 | +44.7% |
| Income taxes | 67/77 | €5,950 | €8,566 | +€2,616 | +44.0% |
| Profit (loss) for the period | 9904 | €23,797 | €34,466 | +€10,669 | +44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,797 | €34,466 | +€10,669 | +44.8% |
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 9 October 2026 via checked.be.