KOM Consult: 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 Consult
Largest movements
- Receivables within one year -€190,928
down €190,928 (-93.6%), from €203,954 to €13,026
of which Trade receivables: -€196,855
- Financial fixed assets +€173,100
new in 2025: €173,100
- Receivables after one year -€20,000
down €20,000 (-36.7%), from €54,500 to €34,500
- Tangible fixed assets +€19,706
up €19,706 (+12.0%), from €163,746 to €183,452
of which Furniture and vehicles: +€23,023
- Reserves +€179,491
up €179,491 (+166.3%), from €107,961 to €287,452
- Other debts -€168,534
down €168,534 (-99.2%), from €169,964 to €1,430
- Tax, wage and social debts -€36,546
down €36,546 (-89.7%), from €40,757 to €4,211
of which Taxes: -€36,546
- Trade debts +€9,733
up €9,733 (+729.6%), from €1,334 to €11,067
- Debts after one year -€6,204
down €6,204 (-5.6%), from €111,550 to €105,346
- Gross operating margin +€94,606
up €94,606 (+60.2%), from €157,241 to €251,847
- Taxes +€29,359
up €29,359 (+90.9%), from €32,307 to €61,666
- Other operating charges -€4,793
down €4,793 (-73.4%), from €6,533 to €1,740
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 | €437,781 | €415,810 | -€21,970 | -5.0% |
| Fixed assets | 21/28 | €163,746 | €356,552 | +€192,806 | +117.7% |
| Tangible fixed assets | 22/27 | €163,746 | €183,452 | +€19,706 | +12.0% |
| Land and buildings | 22 | €152,540 | €149,224 | -€3,317 | -2.2% |
| Furniture and vehicles | 24 | €11,206 | €34,229 | +€23,023 | +205.5% |
| Financial fixed assets | 28 | - | €173,100 | +€173,100 | |
| Current assets | 29/58 | €274,035 | €59,258 | -€214,777 | -78.4% |
| Amounts receivable after more than one year | 29 | €54,500 | €34,500 | -€20,000 | -36.7% |
| Other amounts receivable | 291 | €54,500 | €34,500 | -€20,000 | -36.7% |
| Amounts receivable within one year | 40/41 | €203,954 | €13,026 | -€190,928 | -93.6% |
| Trade receivables | 40 | €203,800 | €6,945 | -€196,855 | -96.6% |
| Other amounts receivable | 41 | €154 | €6,081 | +€5,927 | +3858.1% |
| Cash at bank and in hand | 54/58 | €10,300 | €8,499 | -€1,801 | -17.5% |
| Deferred charges and accrued income | 490/1 | €5,281 | €3,233 | -€2,048 | -38.8% |
| Total equity and liabilities | 10/49 | €437,781 | €415,810 | -€21,970 | -5.0% |
| Equity | 10/15 | €108,061 | €287,552 | +€179,491 | +166.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €107,961 | €287,452 | +€179,491 | +166.3% |
| Distributable reserves | 133 | €107,961 | €287,452 | +€179,491 | +166.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €329,720 | €128,259 | -€201,461 | -61.1% |
| Amounts payable after more than one year | 17 | €111,550 | €105,346 | -€6,204 | -5.6% |
| Financial debts | 170/4 | €111,550 | €105,346 | -€6,204 | -5.6% |
| Amounts payable within one year | 42/48 | €218,170 | €22,913 | -€195,257 | -89.5% |
| Current portion of amounts payable after more than one year | 42 | €6,114 | €6,204 | +€89 | +1.5% |
| Trade debts | 44 | €1,334 | €11,067 | +€9,733 | +729.6% |
| Suppliers | 440/4 | €1,334 | €11,067 | +€9,733 | +729.6% |
| Taxes, remuneration and social security | 45 | €40,757 | €4,211 | -€36,546 | -89.7% |
| Taxes | 450/3 | €38,257 | €1,711 | -€36,546 | -95.5% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €169,964 | €1,430 | -€168,534 | -99.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,056 | €7,497 | +€441 | +6.3% |
| Other operating charges | 640/8 | €6,533 | €1,740 | -€4,793 | -73.4% |
| Gross operating margin | 9900 | €157,241 | €251,847 | +€94,606 | +60.2% |
| Operating profit (loss) | 9901 | €143,652 | €242,610 | +€98,957 | +68.9% |
| Financial income | 75/76B | €1,500 | €1,385 | -€115 | -7.7% |
| Recurring financial income | 75 | €1,500 | €1,382 | -€118 | -7.9% |
| Non-recurring financial income | 76B | - | €3 | +€3 | |
| Financial charges | 65/66B | €3,165 | €2,838 | -€328 | -10.3% |
| Recurring financial charges | 65 | €3,165 | €2,739 | -€427 | -13.5% |
| Non-recurring financial charges | 66B | - | €99 | +€99 | |
| Profit (loss) for the period before taxes | 9903 | €141,986 | €241,156 | +€99,170 | +69.8% |
| Income taxes | 67/77 | €32,307 | €61,666 | +€29,359 | +90.9% |
| Profit (loss) for the period | 9904 | €109,679 | €179,491 | +€69,811 | +63.7% |
| Profit (loss) for the period to be appropriated | 9905 | €109,679 | €179,491 | +€69,811 | +63.7% |
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 2 October 2026 via checked.be.