K.O.M.: 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.
K.O.M.
Largest movements
- Cash -€2,708
down €2,708 (-25.4%), from €10,676 to €7,968
mainly Tax, wage and social debts (-€1,615) and Net result for the year (-€1,220)
- Receivables within one year -€128
no longer reported in 2024 (was €128)
- Tax, wage and social debts -€1,615
no longer reported in 2024 (was €1,615)
- Profit (loss) carried forward -€1,220
down €1,220 (-30.4%), from €4,010 to €2,790
- Gross operating margin +€1,059
up €1,059 (+62.4%), from -€1,697 to -€639
- Taxes +€404
no longer reported in 2024 (was -€404)
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 | €10,804 | €7,968 | -€2,836 | -26.2% |
| Current assets | 29/58 | €10,804 | €7,968 | -€2,836 | -26.2% |
| Amounts receivable within one year | 40/41 | €128 | - | -€128 | |
| Other amounts receivable | 41 | €128 | - | -€128 | |
| Cash at bank and in hand | 54/58 | €10,676 | €7,968 | -€2,708 | -25.4% |
| Total equity and liabilities | 10/49 | €10,804 | €7,968 | -€2,836 | -26.2% |
| Equity | 10/15 | €9,010 | €7,790 | -€1,220 | -13.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,010 | €2,790 | -€1,220 | -30.4% |
| Amounts payable | 17/49 | €1,794 | €178 | -€1,615 | -90.1% |
| Amounts payable within one year | 42/48 | €1,794 | €178 | -€1,615 | -90.1% |
| Taxes, remuneration and social security | 45 | €1,615 | - | -€1,615 | |
| Taxes | 450/3 | €1,615 | - | -€1,615 | |
| Other amounts payable | 47/48 | €178 | €178 | = | 0.0% |
| Other operating charges | 640/8 | €516 | €528 | +€12 | +2.3% |
| Gross operating margin | 9900 | -€1,697 | -€639 | +€1,059 | +62.4% |
| Operating profit (loss) | 9901 | -€2,214 | -€1,166 | +€1,047 | +47.3% |
| Financial charges | 65/66B | €54 | €54 | = | 0.0% |
| Recurring financial charges | 65 | €54 | €54 | = | 0.0% |
| Non-recurring financial charges | 66B | - | €54 | +€54 | |
| Profit (loss) for the period before taxes | 9903 | -€2,268 | -€1,220 | +€1,047 | +46.2% |
| Income taxes | 67/77 | -€404 | - | +€404 | |
| Profit (loss) for the period | 9904 | -€1,864 | -€1,220 | +€643 | +34.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,864 | -€1,220 | +€643 | +34.5% |
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.