IS KOROMBE: 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.
IS KOROMBE
Largest movements
- Cash +€3,948
up €3,948 (+805%), from €490 to €4,438
mainly Net result for the year (+€11,030) and Depreciation (+€4,071)
- Tangible fixed assets +€3,854
up €3,854 (+37.8%), from €10,200 to €14,054
- Receivables within one year -€1,274
down €1,274 (-12.5%), from €10,157 to €8,882
of which Trade receivables: -€3,856
- Profit (loss) carried forward +€11,030
up €11,030, from -€4,354 to €6,676
- Trade debts -€5,847
down €5,847 (-79.2%), from €7,387 to €1,540
- Tax, wage and social debts +€3,917
up €3,917 (+1,627%), from €241 to €4,158
- Other debts -€2,573
no longer reported in 2024 (was €2,573)
- Gross operating margin +€9,424
up €9,424 (+109%), from €8,613 to €18,036
- Taxes +€2,163
new in 2024: €2,163
- Depreciation +€671
up €671 (+19.7%), from €3,400 to €4,071
- Other operating charges +€237
up €237 (+40.9%), from €579 to €816
- Financial charges -€216
down €216 (-86.3%), from €250 to €34
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,847 | €27,374 | +€6,527 | +31.3% |
| Fixed assets | 21/28 | €10,200 | €14,054 | +€3,854 | +37.8% |
| Tangible fixed assets | 22/27 | €10,200 | €14,054 | +€3,854 | +37.8% |
| Furniture and vehicles | 24 | €10,200 | €14,054 | +€3,854 | +37.8% |
| Current assets | 29/58 | €10,647 | €13,321 | +€2,673 | +25.1% |
| Amounts receivable within one year | 40/41 | €10,157 | €8,882 | -€1,274 | -12.5% |
| Trade receivables | 40 | €10,157 | €6,301 | -€3,856 | -38.0% |
| Other amounts receivable | 41 | - | €2,581 | +€2,581 | |
| Cash at bank and in hand | 54/58 | €490 | €4,438 | +€3,948 | +805% |
| Total equity and liabilities | 10/49 | €20,847 | €27,374 | +€6,527 | +31.3% |
| Equity | 10/15 | €10,646 | €21,676 | +€11,030 | +104% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,354 | €6,676 | +€11,030 | |
| Amounts payable | 17/49 | €10,201 | €5,698 | -€4,503 | -44.1% |
| Amounts payable within one year | 42/48 | €10,201 | €5,698 | -€4,503 | -44.1% |
| Trade debts | 44 | €7,387 | €1,540 | -€5,847 | -79.2% |
| Suppliers | 440/4 | €7,387 | €1,540 | -€5,847 | -79.2% |
| Taxes, remuneration and social security | 45 | €241 | €4,158 | +€3,917 | +1,627% |
| Taxes | 450/3 | €241 | €4,158 | +€3,917 | +1,627% |
| Other amounts payable | 47/48 | €2,573 | - | -€2,573 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,400 | €4,071 | +€671 | +19.7% |
| Other operating charges | 640/8 | €579 | €816 | +€237 | +40.9% |
| Gross operating margin | 9900 | €8,613 | €18,036 | +€9,424 | +109% |
| Operating profit (loss) | 9901 | €4,633 | €13,149 | +€8,515 | +184% |
| Financial income | 75/76B | €3 | €78 | +€75 | +2,533% |
| Recurring financial income | 75 | €3 | €78 | +€75 | +2,533% |
| Financial charges | 65/66B | €250 | €34 | -€216 | -86.3% |
| Recurring financial charges | 65 | €250 | €34 | -€216 | -86.3% |
| Profit (loss) for the period before taxes | 9903 | €4,386 | €13,193 | +€8,806 | +201% |
| Income taxes | 67/77 | - | €2,163 | +€2,163 | |
| Profit (loss) for the period | 9904 | €4,386 | €11,030 | +€6,644 | +151% |
| Profit (loss) for the period to be appropriated | 9905 | €4,386 | €11,030 | +€6,644 | +151% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.