King Comf: 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.
King Comf
Largest movements
- Stocks and contracts -€11,488
down €11,488 (-21.5%), from €53,397 to €41,909
- Cash +€8,573
up €8,573 (+678.6%), from €1,263 to €9,837
mainly Stocks and contracts (+€11,488) and Net result for the year (+€9,368)
- Receivables within one year +€4,450
up €4,450 (+180.8%), from €2,461 to €6,912
of which Trade receivables: +€4,227
- Financial fixed assets -€2,850
no longer reported in 2025 (was €2,850)
- Profit (loss) carried forward +€9,368
up €9,368 (+6.6%), from -€141,191 to -€131,823
- Other debts -€8,397
down €8,397 (-8.9%), from €94,254 to €85,858
- Trade debts -€3,355
down €3,355 (-80.5%), from €4,167 to €811
- Tax, wage and social debts +€2,251
up €2,251 (+190.2%), from €1,183 to €3,434
- Accrued charges and deferred income -€1,275
down €1,275 (-81.2%), from €1,569 to €294
- Gross operating margin +€35,427
up €35,427, from -€23,135 to €12,291
- Other operating charges +€254
up €254 (+39.9%), from €638 to €892
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 | €60,260 | €58,657 | -€1,603 | -2.7% |
| Fixed assets | 21/28 | €2,850 | - | -€2,850 | |
| Financial fixed assets | 28 | €2,850 | - | -€2,850 | |
| Current assets | 29/58 | €57,410 | €58,657 | +€1,247 | +2.2% |
| Stocks and contracts in progress | 3 | €53,397 | €41,909 | -€11,488 | -21.5% |
| Stocks | 30/36 | €53,397 | €41,909 | -€11,488 | -21.5% |
| Amounts receivable within one year | 40/41 | €2,461 | €6,912 | +€4,450 | +180.8% |
| Trade receivables | 40 | €2,461 | €6,689 | +€4,227 | +171.7% |
| Other amounts receivable | 41 | - | €223 | +€223 | |
| Cash at bank and in hand | 54/58 | €1,263 | €9,837 | +€8,573 | +678.6% |
| Deferred charges and accrued income | 490/1 | €289 | - | -€289 | |
| Total equity and liabilities | 10/49 | €60,260 | €58,657 | -€1,603 | -2.7% |
| Equity | 10/15 | -€136,191 | -€126,823 | +€9,368 | +6.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€141,191 | -€131,823 | +€9,368 | +6.6% |
| Amounts payable | 17/49 | €196,451 | €185,481 | -€10,971 | -5.6% |
| Amounts payable after more than one year | 17 | €95,000 | €95,000 | = | 0.0% |
| Financial debts | 170/4 | €95,000 | €95,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €99,882 | €90,186 | -€9,696 | -9.7% |
| Financial debts | 43 | €153 | €83 | -€69 | -45.5% |
| Credit institutions | 430/8 | €153 | €83 | -€69 | -45.5% |
| Trade debts | 44 | €4,167 | €811 | -€3,355 | -80.5% |
| Suppliers | 440/4 | €4,167 | €811 | -€3,355 | -80.5% |
| Advances received on contracts in progress | 46 | €125 | - | -€125 | |
| Taxes, remuneration and social security | 45 | €1,183 | €3,434 | +€2,251 | +190.2% |
| Taxes | 450/3 | €1,183 | €3,434 | +€2,251 | +190.2% |
| Other amounts payable | 47/48 | €94,254 | €85,858 | -€8,397 | -8.9% |
| Accrued charges and deferred income | 492/3 | €1,569 | €294 | -€1,275 | -81.2% |
| Other operating charges | 640/8 | €638 | €892 | +€254 | +39.9% |
| Gross operating margin | 9900 | -€23,135 | €12,291 | +€35,427 | |
| Operating profit (loss) | 9901 | -€23,773 | €11,399 | +€35,173 | |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €2,181 | €2,040 | -€141 | -6.5% |
| Recurring financial charges | 65 | €2,181 | €2,040 | -€141 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | -€25,954 | €9,368 | +€35,322 | |
| Profit (loss) for the period | 9904 | -€25,954 | €9,368 | +€35,322 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,954 | €9,368 | +€35,322 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.