KOM IT: 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 IT
Largest movements
- Receivables within one year +€108,221
up €108,221 (+100.8%), from €107,347 to €215,568
of which Trade receivables: +€99,241
- Current investments -€64,673
down €64,673 (-32.4%), from €199,341 to €134,668
- Tangible fixed assets +€25,229
up €25,229 (+5.0%), from €506,362 to €531,590
of which Other tangible fixed assets: +€57,105
- Cash +€14,930
up €14,930 (+3556.5%), from €420 to €15,350
mainly Current portion of long-term debt (+€166,700) and Other debts (+€78,750)
- Debts after one year -€183,719
down €183,719 (-63.9%), from €287,624 to €103,905
- Current portion of long-term debt +€166,700
up €166,700 (+979.5%), from €17,019 to €183,719
- Other debts +€78,750
up €78,750 (+151.2%), from €52,077 to €130,827
- Tax, wage and social debts -€43,684
down €43,684 (-85.3%), from €51,196 to €7,511
of which Taxes: -€39,155
- Reserves +€38,623
up €38,623 (+11.0%), from €352,606 to €391,228
- Gross operating margin -€139,408
down €139,408 (-50.6%), from €275,572 to €136,165
- Taxes -€39,794
down €39,794 (-67.2%), from €59,239 to €19,445
- Staff costs -€23,316
down €23,316 (-52.9%), from €44,115 to €20,799
- Financial income +€7,989
new in 2025: €7,989
- Other operating charges +€4,863
up €4,863 (+129.9%), from €3,745 to €8,608
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 | €818,066 | €899,817 | +€81,751 | +10.0% |
| Fixed assets | 21/28 | €506,362 | €531,590 | +€25,229 | +5.0% |
| Tangible fixed assets | 22/27 | €506,362 | €531,590 | +€25,229 | +5.0% |
| Land and buildings | 22 | €343,566 | €329,933 | -€13,633 | -4.0% |
| Furniture and vehicles | 24 | €69,226 | €50,983 | -€18,244 | -26.4% |
| Other tangible fixed assets | 26 | €93,569 | €150,675 | +€57,105 | +61.0% |
| Current assets | 29/58 | €311,704 | €368,227 | +€56,523 | +18.1% |
| Amounts receivable within one year | 40/41 | €107,347 | €215,568 | +€108,221 | +100.8% |
| Trade receivables | 40 | €102,590 | €201,830 | +€99,241 | +96.7% |
| Other amounts receivable | 41 | €4,757 | €13,738 | +€8,980 | +188.8% |
| Current investments | 50/53 | €199,341 | €134,668 | -€64,673 | -32.4% |
| Cash at bank and in hand | 54/58 | €420 | €15,350 | +€14,930 | +3556.5% |
| Deferred charges and accrued income | 490/1 | €4,596 | €2,642 | -€1,955 | -42.5% |
| Total equity and liabilities | 10/49 | €818,066 | €899,817 | +€81,751 | +10.0% |
| Equity | 10/15 | €397,448 | €436,071 | +€38,623 | +9.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €352,606 | €391,228 | +€38,623 | +11.0% |
| Distributable reserves | 133 | €352,606 | €391,228 | +€38,623 | +11.0% |
| Profit (loss) carried forward | 14 | €38,642 | €38,642 | = | 0.0% |
| Amounts payable | 17/49 | €420,618 | €463,747 | +€43,129 | +10.3% |
| Amounts payable after more than one year | 17 | €287,624 | €103,905 | -€183,719 | -63.9% |
| Financial debts | 170/4 | €287,624 | €103,905 | -€183,719 | -63.9% |
| Amounts payable within one year | 42/48 | €132,415 | €359,842 | +€227,427 | +171.8% |
| Current portion of amounts payable after more than one year | 42 | €17,019 | €183,719 | +€166,700 | +979.5% |
| Financial debts | 43 | €2,585 | €14,320 | +€11,735 | +453.9% |
| Credit institutions | 430/8 | €2,585 | €14,320 | +€11,735 | +453.9% |
| Trade debts | 44 | €9,538 | €23,465 | +€13,927 | +146.0% |
| Suppliers | 440/4 | €9,538 | €23,465 | +€13,927 | +146.0% |
| Taxes, remuneration and social security | 45 | €51,196 | €7,511 | -€43,684 | -85.3% |
| Taxes | 450/3 | €46,666 | €7,511 | -€39,155 | -83.9% |
| Remuneration and social security | 454/9 | €4,530 | - | -€4,530 | |
| Other amounts payable | 47/48 | €52,077 | €130,827 | +€78,750 | +151.2% |
| Accrued charges and deferred income | 492/3 | €579 | - | -€579 | |
| Remuneration, social security and pensions | 62 | €44,115 | €20,799 | -€23,316 | -52.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,832 | €42,334 | +€4,502 | +11.9% |
| Other operating charges | 640/8 | €3,745 | €8,608 | +€4,863 | +129.9% |
| Gross operating margin | 9900 | €275,572 | €136,165 | -€139,408 | -50.6% |
| Operating profit (loss) | 9901 | €189,880 | €64,424 | -€125,456 | -66.1% |
| Financial income | 75/76B | - | €7,989 | +€7,989 | |
| Recurring financial income | 75 | - | €7,989 | +€7,989 | |
| Financial charges | 65/66B | €9,505 | €14,345 | +€4,840 | +50.9% |
| Recurring financial charges | 65 | €9,505 | €14,345 | +€4,840 | +50.9% |
| Profit (loss) for the period before taxes | 9903 | €180,376 | €58,068 | -€122,308 | -67.8% |
| Income taxes | 67/77 | €59,239 | €19,445 | -€39,794 | -67.2% |
| Profit (loss) for the period | 9904 | €121,136 | €38,623 | -€82,514 | -68.1% |
| Profit (loss) for the period to be appropriated | 9905 | €121,136 | €38,623 | -€82,514 | -68.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.