Kom'Xà: 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'Xà
Largest movements
- Cash +€25,900
up €25,900 (+106%), from €24,549 to €50,449
mainly Net result for the year (+€35,470) and Depreciation (+€5,660)
- Tangible fixed assets -€5,660
down €5,660 (-21.3%), from €26,554 to €20,893
- Receivables within one year +€5,391
up €5,391 (+44.0%), from €12,251 to €17,642
- Reserves +€35,470
up €35,470 (+189%), from €18,721 to €54,191
- Debts after one year -€8,612
down €8,612 (-56.4%), from €15,283 to €6,671
- Tax, wage and social debts -€4,992
down €4,992 (-47.5%), from €10,506 to €5,514
of which Remuneration and social security: -€3,506
- Other debts +€4,672
up €4,672 (+92.8%), from €5,032 to €9,704
- Gross operating margin +€26,407
up €26,407 (+99.7%), from €26,474 to €52,881
- Taxes +€5,384
up €5,384 (+106%), from €5,068 to €10,453
- Depreciation +€3,913
up €3,913 (+224%), from €1,747 to €5,660
- Financial charges +€530
up €530 (+192%), from €276 to €807
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 | €63,354 | €89,424 | +€26,070 | +41.1% |
| Fixed assets | 21/28 | €26,554 | €20,893 | -€5,660 | -21.3% |
| Tangible fixed assets | 22/27 | €26,554 | €20,893 | -€5,660 | -21.3% |
| Furniture and vehicles | 24 | €26,554 | €20,893 | -€5,660 | -21.3% |
| Current assets | 29/58 | €36,801 | €68,531 | +€31,730 | +86.2% |
| Amounts receivable within one year | 40/41 | €12,251 | €17,642 | +€5,391 | +44.0% |
| Trade receivables | 40 | €12,251 | €17,642 | +€5,391 | +44.0% |
| Cash at bank and in hand | 54/58 | €24,549 | €50,449 | +€25,900 | +106% |
| Deferred charges and accrued income | 490/1 | - | €440 | +€440 | |
| Total equity and liabilities | 10/49 | €63,354 | €89,424 | +€26,070 | +41.1% |
| Equity | 10/15 | €21,721 | €57,191 | +€35,470 | +163% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €18,721 | €54,191 | +€35,470 | +189% |
| Distributable reserves | 133 | €18,721 | €54,191 | +€35,470 | +189% |
| Amounts payable | 17/49 | €41,633 | €32,233 | -€9,400 | -22.6% |
| Amounts payable after more than one year | 17 | €15,283 | €6,671 | -€8,612 | -56.4% |
| Financial debts | 170/4 | €15,283 | €6,671 | -€8,612 | -56.4% |
| Amounts payable within one year | 42/48 | €25,570 | €25,207 | -€363 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €8,301 | €8,612 | +€312 | +3.8% |
| Trade debts | 44 | €1,731 | €1,377 | -€354 | -20.5% |
| Suppliers | 440/4 | €1,731 | €1,377 | -€354 | -20.5% |
| Taxes, remuneration and social security | 45 | €10,506 | €5,514 | -€4,992 | -47.5% |
| Taxes | 450/3 | €7,000 | €5,514 | -€1,486 | -21.2% |
| Remuneration and social security | 454/9 | €3,506 | €0 | -€3,506 | -100% |
| Other amounts payable | 47/48 | €5,032 | €9,704 | +€4,672 | +92.8% |
| Accrued charges and deferred income | 492/3 | €780 | €355 | -€425 | -54.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,747 | €5,660 | +€3,913 | +224% |
| Other operating charges | 640/8 | €661 | €622 | -€39 | -6.0% |
| Gross operating margin | 9900 | €26,474 | €52,881 | +€26,407 | +99.7% |
| Operating profit (loss) | 9901 | €24,066 | €46,599 | +€22,534 | +93.6% |
| Financial income | 75/76B | - | €130 | +€130 | |
| Recurring financial income | 75 | - | €130 | +€130 | |
| Financial charges | 65/66B | €276 | €807 | +€530 | +192% |
| Recurring financial charges | 65 | €276 | €807 | +€530 | +192% |
| Profit (loss) for the period before taxes | 9903 | €23,789 | €45,923 | +€22,134 | +93.0% |
| Income taxes | 67/77 | €5,068 | €10,453 | +€5,384 | +106% |
| Profit (loss) for the period | 9904 | €18,721 | €35,470 | +€16,749 | +89.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,721 | €35,470 | +€16,749 | +89.5% |
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 25 October 2026 via checked.be.