KOM & GO: 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.
KOM & GO
Largest movements
- Tangible fixed assets +€29,474
up €29,474 (+603%), from €4,892 to €34,365
of which Furniture and vehicles: +€28,630
- Cash +€10,710
up €10,710 (+1,132%), from €946 to €11,656
mainly Debts after one year (+€19,387) and Other debts (+€14,594)
- Deferred charges and accrued income -€3,171
down €3,171 (-71.2%), from €4,456 to €1,285
- Debts after one year +€19,387
new in 2025: €19,387
- Other debts +€14,594
up €14,594 (+871%), from €1,676 to €16,270
- Tax, wage and social debts -€10,496
down €10,496 (-91.9%), from €11,417 to €921
of which Taxes: -€10,723
- Current portion of long-term debt +€9,646
new in 2025: €9,646
- Trade debts +€3,633
up €3,633, from €0 to €3,633
- Gross operating margin +€11,128
up €11,128 (+53.0%), from €20,999 to €32,127
- Staff costs +€8,100
up €8,100 (+172%), from €4,717 to €12,817
- Financial charges +€7,980
up €7,980 (+787%), from €1,014 to €8,994
- Taxes +€5,716
new in 2025: €5,716
- Depreciation +€2,153
up €2,153 (+198%), from €1,086 to €3,240
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.
Derived cash bridge
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 | €14,356 | €51,212 | +€36,857 | +257% |
| Fixed assets | 21/28 | €4,892 | €34,365 | +€29,474 | +603% |
| Tangible fixed assets | 22/27 | €4,892 | €34,365 | +€29,474 | +603% |
| Plant, machinery and equipment | 23 | €4,892 | €5,736 | +€844 | +17.3% |
| Furniture and vehicles | 24 | - | €28,630 | +€28,630 | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €9,464 | €16,847 | +€7,383 | +78.0% |
| Stocks and contracts in progress | 3 | €3,555 | €3,428 | -€127 | -3.6% |
| Stocks | 30/36 | €3,555 | €3,428 | -€127 | -3.6% |
| Amounts receivable within one year | 40/41 | €507 | €477 | -€30 | -5.9% |
| Trade receivables | 40 | - | €477 | +€477 | |
| Other amounts receivable | 41 | €507 | €0 | -€507 | -100% |
| Cash at bank and in hand | 54/58 | €946 | €11,656 | +€10,710 | +1,132% |
| Deferred charges and accrued income | 490/1 | €4,456 | €1,285 | -€3,171 | -71.2% |
| Total equity and liabilities | 10/49 | €14,356 | €51,212 | +€36,857 | +257% |
| Equity | 10/15 | €1,262 | €1,199 | -€63 | -5.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €24,337 | €24,337 | = | 0.0% |
| Distributable reserves | 133 | €24,337 | €24,337 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,674 | -€41,737 | -€63 | -0.2% |
| Amounts payable | 17/49 | €13,093 | €50,013 | +€36,919 | +282% |
| Amounts payable after more than one year | 17 | - | €19,387 | +€19,387 | |
| Financial debts | 170/4 | - | €19,387 | +€19,387 | |
| Amounts payable within one year | 42/48 | €13,093 | €30,470 | +€17,377 | +133% |
| Current portion of amounts payable after more than one year | 42 | - | €9,646 | +€9,646 | |
| Trade debts | 44 | €0 | €3,633 | +€3,633 | |
| Suppliers | 440/4 | €0 | €3,633 | +€3,633 | |
| Taxes, remuneration and social security | 45 | €11,417 | €921 | -€10,496 | -91.9% |
| Taxes | 450/3 | €11,335 | €612 | -€10,723 | -94.6% |
| Remuneration and social security | 454/9 | €82 | €309 | +€227 | +276% |
| Other amounts payable | 47/48 | €1,676 | €16,270 | +€14,594 | +871% |
| Accrued charges and deferred income | 492/3 | €0 | €155 | +€155 | |
| Remuneration, social security and pensions | 62 | €4,717 | €12,817 | +€8,100 | +172% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,086 | €3,240 | +€2,153 | +198% |
| Other operating charges | 640/8 | €1,704 | €1,474 | -€230 | -13.5% |
| Gross operating margin | 9900 | €20,999 | €32,127 | +€11,128 | +53.0% |
| Operating profit (loss) | 9901 | €13,492 | €14,596 | +€1,104 | +8.2% |
| Financial income | 75/76B | €1 | €50 | +€49 | +4,625% |
| Recurring financial income | 75 | €1 | €50 | +€49 | +4,625% |
| Financial charges | 65/66B | €1,014 | €8,994 | +€7,980 | +787% |
| Recurring financial charges | 65 | €1,014 | €8,994 | +€7,980 | +787% |
| Profit (loss) for the period before taxes | 9903 | €12,479 | €5,653 | -€6,827 | -54.7% |
| Income taxes | 67/77 | - | €5,716 | +€5,716 | |
| Profit (loss) for the period | 9904 | €12,479 | -€63 | -€12,542 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,479 | -€63 | -€12,542 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.