KOM: 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.
KOM
Largest movements
- Receivables within one year -€13,862
down €13,862 (-16.4%), from €84,342 to €70,480
of which Other amounts receivable: -€13,862
- Other debts -€11,341
down €11,341 (-24.0%), from €47,220 to €35,879
- Short-term financial debts -€2,521
no longer reported in 2025 (was €2,521)
- Gross operating margin +€387
no longer reported in 2025 (was -€387)
- Other operating charges -€118
no longer reported in 2025 (was €118)
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,342 | €70,480 | -€13,862 | -16.4% |
| Current assets | 29/58 | €84,342 | €70,480 | -€13,862 | -16.4% |
| Amounts receivable within one year | 40/41 | €84,342 | €70,480 | -€13,862 | -16.4% |
| Trade receivables | 40 | €70,480 | €70,480 | = | 0.0% |
| Other amounts receivable | 41 | €13,862 | - | -€13,862 | |
| Total equity and liabilities | 10/49 | €84,342 | €70,480 | -€13,862 | -16.4% |
| Equity | 10/15 | €32,359 | €32,359 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,291 | €22,291 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,667 | - | -€1,667 | |
| Reserves not available under the articles | 1311 | €1,667 | - | -€1,667 | |
| Distributable reserves | 133 | €20,623 | €22,291 | +€1,667 | +8.1% |
| Profit (loss) carried forward | 14 | -€8,532 | -€8,532 | = | 0.0% |
| Amounts payable | 17/49 | €51,983 | €38,121 | -€13,862 | -26.7% |
| Amounts payable within one year | 42/48 | €51,983 | €38,121 | -€13,862 | -26.7% |
| Financial debts | 43 | €2,521 | - | -€2,521 | |
| Credit institutions | 430/8 | €2,521 | - | -€2,521 | |
| Trade debts | 44 | €2,243 | €2,243 | = | 0.0% |
| Suppliers | 440/4 | €2,243 | €2,243 | = | 0.0% |
| Other amounts payable | 47/48 | €47,220 | €35,879 | -€11,341 | -24.0% |
| Other operating charges | 640/8 | €118 | - | -€118 | |
| Gross operating margin | 9900 | -€387 | - | +€387 | |
| Operating profit (loss) | 9901 | -€505 | - | +€505 | |
| Profit (loss) for the period before taxes | 9903 | -€505 | - | +€505 | |
| Profit (loss) for the period | 9904 | -€505 | - | +€505 | |
| Profit (loss) for the period to be appropriated | 9905 | -€505 | - | +€505 |
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 30 September 2026 via checked.be.