HET KOMFOOR: 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.
HET KOMFOOR
Largest movements
- Tangible fixed assets -€13,908
down €13,908 (-2.7%), from €521,518 to €507,611
- Reserves -€23,153
down €23,153 (-28.9%), from €79,995 to €56,842
- Other debts +€10,500
up €10,500 (+2.7%), from €391,075 to €401,575
- Gross operating margin +€2,545
up €2,545 (+27.9%), from -€9,132 to -€6,587
- Depreciation -€428
down €428 (-3.0%), from €14,335 to €13,908
- Financial charges +€122
up €122 (+68.8%), from €178 to €300
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 | €522,050 | €508,284 | -€13,765 | -2.6% |
| Fixed assets | 21/28 | €521,518 | €507,611 | -€13,908 | -2.7% |
| Tangible fixed assets | 22/27 | €521,518 | €507,611 | -€13,908 | -2.7% |
| Land and buildings | 22 | €521,518 | €507,611 | -€13,908 | -2.7% |
| Current assets | 29/58 | €531 | €674 | +€142 | +26.8% |
| Amounts receivable within one year | 40/41 | €309 | €118 | -€191 | -61.7% |
| Trade receivables | 40 | €11 | €0 | -€11 | -100% |
| Other amounts receivable | 41 | €298 | €118 | -€180 | -60.3% |
| Cash at bank and in hand | 54/58 | €7 | €555 | +€548 | +8,006% |
| Deferred charges and accrued income | 490/1 | €215 | €0 | -€215 | -100% |
| Total equity and liabilities | 10/49 | €522,050 | €508,284 | -€13,765 | -2.6% |
| Equity | 10/15 | €126,995 | €103,842 | -€23,153 | -18.2% |
| Contributions | 10/11 | €47,000 | €47,000 | = | 0.0% |
| Reserves | 13 | €79,995 | €56,842 | -€23,153 | -28.9% |
| Distributable reserves | 133 | €79,995 | €56,842 | -€23,153 | -28.9% |
| Amounts payable | 17/49 | €395,055 | €404,442 | +€9,388 | +2.4% |
| Amounts payable within one year | 42/48 | €395,055 | €404,442 | +€9,388 | +2.4% |
| Trade debts | 44 | €3,980 | €2,868 | -€1,112 | -27.9% |
| Suppliers | 440/4 | €3,980 | €2,868 | -€1,112 | -27.9% |
| Other amounts payable | 47/48 | €391,075 | €401,575 | +€10,500 | +2.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,335 | €13,908 | -€428 | -3.0% |
| Other operating charges | 640/8 | €2,288 | €2,358 | +€70 | +3.1% |
| Gross operating margin | 9900 | -€9,132 | -€6,587 | +€2,545 | +27.9% |
| Operating profit (loss) | 9901 | -€25,755 | -€22,853 | +€2,902 | +11.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €178 | €300 | +€122 | +68.8% |
| Recurring financial charges | 65 | €178 | €300 | +€122 | +68.8% |
| Profit (loss) for the period before taxes | 9903 | -€25,933 | -€23,153 | +€2,780 | +10.7% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€25,933 | -€23,153 | +€2,780 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,933 | -€23,153 | +€2,780 | +10.7% |
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 19 October 2026 via checked.be.