KMO KOMPAS: 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.
KMO KOMPAS
Largest movements
- Cash +€36,614
up €36,614 (+57.1%), from €64,072 to €100,685
mainly Net result for the year (+€21,595) and Depreciation (+€7,313)
- Tangible fixed assets -€7,313
down €7,313 (-26.8%), from €27,333 to €20,020
of which Furniture and vehicles: -€4,115
- Receivables within one year -€3,643
down €3,643 (-17.2%), from €21,156 to €17,513
of which Trade receivables: -€2,999
- Reserves +€21,595
up €21,595 (+19.4%), from €111,229 to €132,824
of which Distributable reserves: +€23,455
- Tax, wage and social debts +€6,538
up €6,538 (+190.9%), from €3,425 to €9,963
of which Taxes: +€6,483
- Trade debts -€1,953
down €1,953 (-46.8%), from €4,174 to €2,221
- Gross operating margin +€16,079
up €16,079 (+67.1%), from €23,957 to €40,036
- Taxes +€5,269
up €5,269 (+113.9%), from €4,626 to €9,895
- Depreciation -€888
down €888 (-10.8%), from €8,200 to €7,313
- Financial income +€664
up €664 (+812.0%), from €82 to €746
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 | €126,783 | €151,600 | +€24,818 | +19.6% |
| Fixed assets | 21/28 | €27,333 | €20,020 | -€7,313 | -26.8% |
| Tangible fixed assets | 22/27 | €27,333 | €20,020 | -€7,313 | -26.8% |
| Furniture and vehicles | 24 | €9,175 | €5,060 | -€4,115 | -44.8% |
| Other tangible fixed assets | 26 | €18,157 | €14,960 | -€3,198 | -17.6% |
| Current assets | 29/58 | €99,450 | €131,580 | +€32,130 | +32.3% |
| Amounts receivable within one year | 40/41 | €21,156 | €17,513 | -€3,643 | -17.2% |
| Trade receivables | 40 | €20,512 | €17,513 | -€2,999 | -14.6% |
| Other amounts receivable | 41 | €644 | - | -€644 | |
| Current investments | 50/53 | €9,560 | €9,934 | +€373 | +3.9% |
| Cash at bank and in hand | 54/58 | €64,072 | €100,685 | +€36,614 | +57.1% |
| Deferred charges and accrued income | 490/1 | €4,662 | €3,448 | -€1,214 | -26.0% |
| Total equity and liabilities | 10/49 | €126,783 | €151,600 | +€24,818 | +19.6% |
| Equity | 10/15 | €117,429 | €139,024 | +€21,595 | +18.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €111,229 | €132,824 | +€21,595 | +19.4% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €109,369 | €132,824 | +€23,455 | +21.4% |
| Amounts payable | 17/49 | €9,353 | €12,576 | +€3,223 | +34.5% |
| Amounts payable within one year | 42/48 | €9,164 | €12,382 | +€3,219 | +35.1% |
| Trade debts | 44 | €4,174 | €2,221 | -€1,953 | -46.8% |
| Suppliers | 440/4 | €4,174 | €2,221 | -€1,953 | -46.8% |
| Taxes, remuneration and social security | 45 | €3,425 | €9,963 | +€6,538 | +190.9% |
| Taxes | 450/3 | €1,620 | €8,103 | +€6,483 | +400.2% |
| Remuneration and social security | 454/9 | €1,805 | €1,860 | +€55 | +3.0% |
| Other amounts payable | 47/48 | €1,565 | €198 | -€1,366 | -87.3% |
| Accrued charges and deferred income | 492/3 | €190 | €194 | +€4 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,200 | €7,313 | -€888 | -10.8% |
| Other operating charges | 640/8 | €1,654 | €1,759 | +€105 | +6.4% |
| Gross operating margin | 9900 | €23,957 | €40,036 | +€16,079 | +67.1% |
| Operating profit (loss) | 9901 | €14,103 | €30,964 | +€16,861 | +119.6% |
| Financial income | 75/76B | €82 | €746 | +€664 | +812.0% |
| Recurring financial income | 75 | €82 | €746 | +€664 | +812.0% |
| Financial charges | 65/66B | €487 | €220 | -€267 | -54.8% |
| Recurring financial charges | 65 | €487 | €220 | -€267 | -54.8% |
| Profit (loss) for the period before taxes | 9903 | €13,698 | €31,490 | +€17,791 | +129.9% |
| Income taxes | 67/77 | €4,626 | €9,895 | +€5,269 | +113.9% |
| Profit (loss) for the period | 9904 | €9,073 | €21,595 | +€12,522 | +138.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,073 | €21,595 | +€12,522 | +138.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.