KOMA ARCHITECTES: 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.
KOMA ARCHITECTES
Largest movements
- Cash -€35,529
down €35,529 (-65.9%), from €53,936 to €18,407
mainly Contributions, distributions and other (-€34,931) and Investment in fixed assets (net) (-€9,019)
- Receivables within one year -€1,723
down €1,723 (-4.0%), from €43,031 to €41,307
of which Trade receivables: -€1,543
- Deferred charges and accrued income +€1,530
up €1,530 (+41.5%), from €3,683 to €5,213
- Reserves -€26,160
down €26,160 (-31.5%), from €83,141 to €56,981
- Current portion of long-term debt -€7,352
down €7,352 (-100%), from €7,352 to €0
- Other debts +€5,624
up €5,624 (+1,156%), from €487 to €6,111
- Tax, wage and social debts -€4,796
down €4,796 (-20.0%), from €24,038 to €19,243
of which Remuneration and social security: -€2,709
- Accrued charges and deferred income -€3,030
down €3,030 (-100%), from €3,030 to €0
- Gross operating margin -€7,372
down €7,372 (-7.1%), from €103,379 to €96,007
- Taxes -€2,737
down €2,737 (-27.0%), from €10,135 to €7,398
- Staff costs -€1,719
down €1,719 (-2.6%), from €66,836 to €65,117
- Depreciation +€1,564
up €1,564 (+20.4%), from €7,672 to €9,235
- Financial charges +€1,439
up €1,439 (+79.2%), from €1,817 to €3,256
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 | €127,241 | €91,301 | -€35,940 | -28.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €26,591 | €26,375 | -€217 | -0.8% |
| Tangible fixed assets | 22/27 | €26,331 | €26,115 | -€217 | -0.8% |
| Plant, machinery and equipment | 23 | €4,163 | €7,040 | +€2,876 | +69.1% |
| Furniture and vehicles | 24 | €7,240 | €5,391 | -€1,849 | -25.5% |
| Other tangible fixed assets | 26 | €14,928 | €13,684 | -€1,244 | -8.3% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €100,649 | €64,927 | -€35,723 | -35.5% |
| Amounts receivable within one year | 40/41 | €43,031 | €41,307 | -€1,723 | -4.0% |
| Trade receivables | 40 | €42,248 | €40,705 | -€1,543 | -3.7% |
| Other amounts receivable | 41 | €783 | €602 | -€180 | -23.0% |
| Cash at bank and in hand | 54/58 | €53,936 | €18,407 | -€35,529 | -65.9% |
| Deferred charges and accrued income | 490/1 | €3,683 | €5,213 | +€1,530 | +41.5% |
| Total equity and liabilities | 10/49 | €127,241 | €91,301 | -€35,940 | -28.2% |
| Equity | 10/15 | €85,641 | €59,481 | -€26,160 | -30.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €83,141 | €56,981 | -€26,160 | -31.5% |
| Distributable reserves | 133 | €83,141 | €56,981 | -€26,160 | -31.5% |
| Amounts payable | 17/49 | €41,600 | €31,820 | -€9,780 | -23.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €38,570 | €31,820 | -€6,750 | -17.5% |
| Current portion of amounts payable after more than one year | 42 | €7,352 | €0 | -€7,352 | -100% |
| Trade debts | 44 | €6,693 | €6,467 | -€226 | -3.4% |
| Suppliers | 440/4 | €6,693 | €6,467 | -€226 | -3.4% |
| Taxes, remuneration and social security | 45 | €24,038 | €19,243 | -€4,796 | -20.0% |
| Taxes | 450/3 | €10,138 | €8,051 | -€2,087 | -20.6% |
| Remuneration and social security | 454/9 | €13,901 | €11,192 | -€2,709 | -19.5% |
| Other amounts payable | 47/48 | €487 | €6,111 | +€5,624 | +1,156% |
| Accrued charges and deferred income | 492/3 | €3,030 | €0 | -€3,030 | -100% |
| Remuneration, social security and pensions | 62 | €66,836 | €65,117 | -€1,719 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,672 | €9,235 | +€1,564 | +20.4% |
| Other operating charges | 640/8 | €869 | €2,270 | +€1,401 | +161% |
| Gross operating margin | 9900 | €103,379 | €96,007 | -€7,372 | -7.1% |
| Operating profit (loss) | 9901 | €28,003 | €19,385 | -€8,618 | -30.8% |
| Financial income | 75/76B | €74 | €39 | -€35 | -47.2% |
| Recurring financial income | 75 | €74 | €39 | -€35 | -47.2% |
| Financial charges | 65/66B | €1,817 | €3,256 | +€1,439 | +79.2% |
| Recurring financial charges | 65 | €1,817 | €3,256 | +€1,439 | +79.2% |
| Profit (loss) for the period before taxes | 9903 | €26,260 | €16,169 | -€10,091 | -38.4% |
| Income taxes | 67/77 | €10,135 | €7,398 | -€2,737 | -27.0% |
| Profit (loss) for the period | 9904 | €16,125 | €8,771 | -€7,354 | -45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,125 | €8,771 | -€7,354 | -45.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.