KOMA Software: what changed
KOMA Software
Largest movements
- Cash +€65,371
up €65,371 (+106%), from €61,921 to €127,292
mainly Net result for the year (+€43,031) and Receivables within one year (+€12,455)
- Receivables within one year -€12,455
down €12,455 (-28.7%), from €43,450 to €30,995
of which Trade receivables: -€11,993
- Reserves +€43,031
up €43,031 (+45.4%), from €94,699 to €137,731
- Other debts +€7,158
up €7,158 (+5.6%), from €127,111 to €134,269
- Tax, wage and social debts +€5,678
up €5,678 (+384%), from €1,479 to €7,157
- Gross operating margin +€20,572
up €20,572 (+54.1%), from €38,055 to €58,628
- Taxes +€2,268
up €2,268 (+20.9%), from €10,836 to €13,104
- Depreciation +€1,530
up €1,530 (+263%), from €582 to €2,112
- Other operating charges -€1,269
down €1,269 (-67.1%), from €1,890 to €621
- Financial charges +€653
up €653 (+26.6%), from €2,458 to €3,111
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €240,046 | €295,129 | +€55,083 | +22.9% |
| Fixed assets | 21/28 | €9,247 | €11,239 | +€1,993 | +21.5% |
| Tangible fixed assets | 22/27 | €9,247 | €11,239 | +€1,993 | +21.5% |
| Plant, machinery and equipment | 23 | €5,233 | €8,238 | +€3,005 | +57.4% |
| Furniture and vehicles | 24 | €4,013 | €3,001 | -€1,012 | -25.2% |
| Current assets | 29/58 | €230,800 | €283,890 | +€53,090 | +23.0% |
| Amounts receivable after more than one year | 29 | €125,000 | €125,000 | = | 0.0% |
| Other amounts receivable | 291 | €125,000 | €125,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €43,450 | €30,995 | -€12,455 | -28.7% |
| Trade receivables | 40 | €38,993 | €27,000 | -€11,993 | -30.8% |
| Other amounts receivable | 41 | €4,457 | €3,995 | -€463 | -10.4% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €61,921 | €127,292 | +€65,371 | +106% |
| Deferred charges and accrued income | 490/1 | €429 | €603 | +€174 | +40.6% |
| Total equity and liabilities | 10/49 | €240,046 | €295,129 | +€55,083 | +22.9% |
| Equity | 10/15 | €107,099 | €150,131 | +€43,031 | +40.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €94,699 | €137,731 | +€43,031 | +45.4% |
| Distributable reserves | 133 | €94,699 | €137,731 | +€43,031 | +45.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €132,947 | €144,998 | +€12,051 | +9.1% |
| Amounts payable within one year | 42/48 | €132,947 | €144,998 | +€12,051 | +9.1% |
| Financial debts | 43 | €769 | €160 | -€609 | -79.2% |
| Credit institutions | 430/8 | €769 | €160 | -€609 | -79.2% |
| Trade debts | 44 | €3,588 | €3,412 | -€175 | -4.9% |
| Suppliers | 440/4 | €3,588 | €3,412 | -€175 | -4.9% |
| Taxes, remuneration and social security | 45 | €1,479 | €7,157 | +€5,678 | +384% |
| Taxes | 450/3 | €1,479 | €7,157 | +€5,678 | +384% |
| Other amounts payable | 47/48 | €127,111 | €134,269 | +€7,158 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €582 | €2,112 | +€1,530 | +263% |
| Other operating charges | 640/8 | €1,890 | €621 | -€1,269 | -67.1% |
| Gross operating margin | 9900 | €38,055 | €58,628 | +€20,572 | +54.1% |
| Operating profit (loss) | 9901 | €35,583 | €55,894 | +€20,312 | +57.1% |
| Financial income | 75/76B | €3,570 | €3,352 | -€219 | -6.1% |
| Recurring financial income | 75 | €3,570 | €3,352 | -€219 | -6.1% |
| Financial charges | 65/66B | €2,458 | €3,111 | +€653 | +26.6% |
| Recurring financial charges | 65 | €2,458 | €3,111 | +€653 | +26.6% |
| Profit (loss) for the period before taxes | 9903 | €36,695 | €56,135 | +€19,440 | +53.0% |
| Income taxes | 67/77 | €10,836 | €13,104 | +€2,268 | +20.9% |
| Profit (loss) for the period | 9904 | €25,859 | €43,031 | +€17,172 | +66.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,859 | €43,031 | +€17,172 | +66.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.