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KomAddict: 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.

What changed

KomAddict

BE 0802.385.087
NACE 47.716, Retail sale of clothing and accessories for women, men, children and babies (general range)
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€21,438
2023 · €13,971+€7,467
Equity
€38,409
2023 · €16,971+€21,438
Cash
€3,400
2023 · -+€3,400
Balance sheet total
€98,823
2023 · €58,806+€40,017

Largest movements

2023 to 2024
Assets
  • Stocks and contracts +€70,801

    new in 2024: €70,801

  • Receivables within one year -€47,900

    down €47,900 (-84.6%), from €56,619 to €8,719

    of which Trade receivables: -€56,619

  • Deferred charges and accrued income +€12,012

    up €12,012 (+2523.5%), from €476 to €12,488

  • Cash +€3,400

    new in 2024: €3,400

    mainly Receivables within one year (+€47,900) and Net result for the year (+€21,438)

  • Financial fixed assets +€2,290

    new in 2024: €2,290

Equity and liabilities
  • Profit (loss) carried forward +€21,438

    up €21,438 (+153.4%), from €13,971 to €35,409

  • Tax, wage and social debts +€10,235

    up €10,235 (+89.7%), from €11,407 to €21,642

  • Debts after one year +€8,668

    new in 2024: €8,668

  • Other debts -€7,358

    no longer reported in 2024 (was €7,358)

  • Current portion of long-term debt +€6,588

    new in 2024: €6,588

Income statement
  • Gross operating margin +€11,088

    up €11,088 (+53.3%), from €20,798 to €31,886

  • Financial charges +€2,282

    up €2,282 (+920.4%), from €248 to €2,530

  • Depreciation +€1,605

    up €1,605 (+3647.9%), from €44 to €1,649

  • Financial income +€513

    new in 2024: €513

  • Taxes +€344

    up €344 (+5.8%), from €5,986 to €6,330

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €13,971
Gross operating margin +€11,088
Depreciation -€1,605
Other operating charges +€98
Financial income +€513
Financial charges -€2,282
Taxes -€344
Result 2024 €21,438

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations -€7,291
Investment -€3,354
Financing +€14,045
Cash 2023 €0
Net result for the year +€21,438
Depreciation +€1,649
Stocks and contracts -€70,801
Receivables within one year +€47,900
Deferred charges and accrued income -€12,012
Trade debts +€1,841
Tax, wage and social debts +€10,235
Advances received -€4,061
Other debts -€7,358
Accrued charges and deferred income +€3,877
Investment in fixed assets (net) -€3,354
Debts after one year +€8,668
Current portion of long-term debt +€6,588
Short-term financial debts -€1,210
Contributions, distributions and other -€1
Cash 2024 €3,400
Every line side by side 43 lines
Line Code 2023 2024 Change %
Total assets 20/58 €58,806 €98,823 +€40,017 +68.0%
Fixed assets 21/28 €1,711 €3,416 +€1,705 +99.7%
Tangible fixed assets 22/27 €1,711 €1,126 -€585 -34.2%
Furniture and vehicles 24 €1,711 €1,126 -€585 -34.2%
Financial fixed assets 28 - €2,290 +€2,290
Current assets 29/58 €57,095 €95,407 +€38,312 +67.1%
Stocks and contracts in progress 3 - €70,801 +€70,801
Stocks 30/36 - €70,801 +€70,801
Amounts receivable within one year 40/41 €56,619 €8,719 -€47,900 -84.6%
Trade receivables 40 €56,619 - -€56,619
Other amounts receivable 41 - €8,719 +€8,719
Cash at bank and in hand 54/58 - €3,400 +€3,400
Deferred charges and accrued income 490/1 €476 €12,488 +€12,012 +2523.5%
Total equity and liabilities 10/49 €58,806 €98,823 +€40,017 +68.0%
Equity 10/15 €16,971 €38,409 +€21,438 +126.3%
Contributions 10/11 €3,000 €3,000 = 0.0%
Profit (loss) carried forward 14 €13,971 €35,409 +€21,438 +153.4%
Amounts payable 17/49 €41,835 €60,415 +€18,580 +44.4%
Amounts payable after more than one year 17 - €8,668 +€8,668
Financial debts 170/4 - €8,668 +€8,668
Amounts payable within one year 42/48 €41,835 €47,869 +€6,034 +14.4%
Current portion of amounts payable after more than one year 42 - €6,588 +€6,588
Financial debts 43 €1,210 - -€1,210
Credit institutions 430/8 €1,210 - -€1,210
Trade debts 44 €17,799 €19,640 +€1,841 +10.3%
Suppliers 440/4 €17,799 €19,640 +€1,841 +10.3%
Advances received on contracts in progress 46 €4,061 - -€4,061
Taxes, remuneration and social security 45 €11,407 €21,642 +€10,235 +89.7%
Taxes 450/3 €11,407 €21,642 +€10,235 +89.7%
Other amounts payable 47/48 €7,358 - -€7,358
Accrued charges and deferred income 492/3 - €3,877 +€3,877
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €44 €1,649 +€1,605 +3647.9%
Other operating charges 640/8 €549 €451 -€98 -17.8%
Gross operating margin 9900 €20,798 €31,886 +€11,088 +53.3%
Operating profit (loss) 9901 €20,205 €29,786 +€9,581 +47.4%
Financial income 75/76B - €513 +€513
Recurring financial income 75 - €513 +€513
Financial charges 65/66B €248 €2,530 +€2,282 +920.4%
Recurring financial charges 65 €248 €2,530 +€2,282 +920.4%
Profit (loss) for the period before taxes 9903 €19,957 €27,769 +€7,812 +39.1%
Income taxes 67/77 €5,986 €6,330 +€344 +5.8%
Profit (loss) for the period 9904 €13,971 €21,438 +€7,467 +53.4%
Profit (loss) for the period to be appropriated 9905 €13,971 €21,438 +€7,467 +53.4%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.