KOMACO: what changed
What changed
KOMACO
NACE 46.720, Wholesale of motor vehicle parts and accessories
filed annual accounts (NBB)
Net result for the year
-€73,812
2024 · -€64,543-€9,269
Equity
€105,957
2024 · €179,769-€73,812
Cash
€172
2024 · €2,385-€2,213
Balance sheet total
€663,601
2024 · €901,665-€238,065
Largest movements
Assets
- Receivables after one year -€287,550
no longer reported in 2025 (was €287,550)
- Receivables within one year +€64,885
up €64,885 (+31.2%), from €207,729 to €272,613
of which Other amounts receivable: +€149,385
- Tangible fixed assets -€13,186
down €13,186 (-7.8%), from €169,625 to €156,438
of which Land and buildings: -€11,776
Equity and liabilities
- Other debts -€133,024
down €133,024 (-23.7%), from €562,372 to €429,348
- Profit (loss) carried forward -€73,812
down €73,812 (-114%), from -€64,543 to -€138,355
- Debts after one year -€27,421
down €27,421 (-23.9%), from €114,701 to €87,280
Income statement
- Gross operating margin -€19,678
down €19,678 (-60.6%), from -€32,478 to -€52,156
- Financial charges -€12,351
down €12,351 (-83.0%), from €14,882 to €2,531
of which Non-recurring financial charges: -€10,000
- Taxes +€1,556
up €1,556 (+54.0%), from €2,880 to €4,436
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.
Result 2024
-€64,543
Gross operating margin
-€19,678
Depreciation
+€0
Other operating charges
-€383
Financial income
-€3
Financial charges
+€12,351
Taxes
-€1,556
Result 2025
-€73,812
raises the resultlowers the result
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.
From operations
+€33,217
Investment
€0
Financing
-€35,430
Cash 2024
€2,385
From operations (derived)
+€33,217
Net result for the year
-€73,812
Depreciation
+€13,186
Receivables after one year
+€287,550
Receivables within one year
-€64,885
Trade debts
+€3,985
Tax, wage and social debts
+€217
Other debts
-€133,024
Financing
-€35,430
Debts after one year
-€27,421
Current portion of long-term debt
-€8,009
Cash 2025
€172
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €901,665 | €663,601 | -€238,065 | -26.4% |
| Fixed assets | 21/28 | €404,002 | €390,815 | -€13,186 | -3.3% |
| Tangible fixed assets | 22/27 | €169,625 | €156,438 | -€13,186 | -7.8% |
| Land and buildings | 22 | €166,858 | €155,082 | -€11,776 | -7.1% |
| Plant, machinery and equipment | 23 | €2,767 | €1,356 | -€1,410 | -51.0% |
| Financial fixed assets | 28 | €234,377 | €234,377 | = | 0.0% |
| Current assets | 29/58 | €497,664 | €272,785 | -€224,878 | -45.2% |
| Amounts receivable after more than one year | 29 | €287,550 | - | -€287,550 | |
| Other amounts receivable | 291 | €287,550 | - | -€287,550 | |
| Amounts receivable within one year | 40/41 | €207,729 | €272,613 | +€64,885 | +31.2% |
| Trade receivables | 40 | €205,405 | €120,905 | -€84,500 | -41.1% |
| Other amounts receivable | 41 | €2,324 | €151,708 | +€149,385 | +6,429% |
| Cash at bank and in hand | 54/58 | €2,385 | €172 | -€2,213 | -92.8% |
| Total equity and liabilities | 10/49 | €901,665 | €663,601 | -€238,065 | -26.4% |
| Equity | 10/15 | €179,769 | €105,957 | -€73,812 | -41.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €225,712 | €225,712 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €223,852 | €223,852 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,543 | -€138,355 | -€73,812 | -114% |
| Amounts payable | 17/49 | €721,897 | €557,644 | -€164,253 | -22.8% |
| Amounts payable after more than one year | 17 | €114,701 | €87,280 | -€27,421 | -23.9% |
| Financial debts | 170/4 | €114,701 | €87,280 | -€27,421 | -23.9% |
| Amounts payable within one year | 42/48 | €607,195 | €470,364 | -€136,832 | -22.5% |
| Current portion of amounts payable after more than one year | 42 | €41,143 | €33,134 | -€8,009 | -19.5% |
| Trade debts | 44 | €3,680 | €7,665 | +€3,985 | +108% |
| Suppliers | 440/4 | €3,680 | €7,665 | +€3,985 | +108% |
| Taxes, remuneration and social security | 45 | - | €217 | +€217 | |
| Taxes | 450/3 | - | €217 | +€217 | |
| Other amounts payable | 47/48 | €562,372 | €429,348 | -€133,024 | -23.7% |
| Non-recurring operating income | 76A | - | €1,500 | +€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,187 | €13,186 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,120 | €1,503 | +€383 | +34.2% |
| Gross operating margin | 9900 | -€32,478 | -€52,156 | -€19,678 | -60.6% |
| Operating profit (loss) | 9901 | -€46,784 | -€66,845 | -€20,060 | -42.9% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €14,882 | €2,531 | -€12,351 | -83.0% |
| Recurring financial charges | 65 | €4,882 | €2,531 | -€2,351 | -48.2% |
| Non-recurring financial charges | 66B | €10,000 | - | -€10,000 | |
| Profit (loss) for the period before taxes | 9903 | -€61,663 | -€69,375 | -€7,713 | -12.5% |
| Income taxes | 67/77 | €2,880 | €4,436 | +€1,556 | +54.0% |
| Profit (loss) for the period | 9904 | -€64,543 | -€73,812 | -€9,269 | -14.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€64,543 | -€73,812 | -€9,269 | -14.4% |
Next steps
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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 6 November 2026 via checked.be.