Komafi: what changed
Komafi
Largest movements
- Receivables within one year +€17,030
up €17,030 (+617%), from €2,761 to €19,791
- Deferred charges and accrued income +€7,052
up €7,052 (+36.6%), from €19,253 to €26,305
- Cash -€2,580
down €2,580 (-33.0%), from €7,822 to €5,243
mainly Receivables within one year (-€17,030) and Deferred charges and accrued income (-€7,052)
- Tangible fixed assets +€1,133
up €1,133 (+68.8%), from €1,647 to €2,779
of which Furniture and vehicles: +€1,572
- Profit (loss) carried forward +€21,834
up €21,834 (+89.8%), from €24,319 to €46,153
- Trade debts +€2,136
up €2,136 (+203%), from €1,052 to €3,188
- Tax, wage and social debts -€1,789
down €1,789 (-100%), from €1,789 to €0
- Short-term financial debts +€748
up €748 (+36.9%), from €2,028 to €2,776
- Gross operating margin +€7,175
up €7,175 (+25.9%), from €27,726 to €34,900
- Taxes +€1,813
up €1,813 (+31.3%), from €5,789 to €7,602
- Financial income +€511
up €511, from €0 to €511
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 | €31,484 | €54,118 | +€22,634 | +71.9% |
| Fixed assets | 21/28 | €1,647 | €2,779 | +€1,133 | +68.8% |
| Tangible fixed assets | 22/27 | €1,647 | €2,779 | +€1,133 | +68.8% |
| Plant, machinery and equipment | 23 | €1,647 | €1,208 | -€439 | -26.7% |
| Furniture and vehicles | 24 | - | €1,572 | +€1,572 | |
| Current assets | 29/58 | €29,837 | €51,339 | +€21,502 | +72.1% |
| Amounts receivable within one year | 40/41 | €2,761 | €19,791 | +€17,030 | +617% |
| Other amounts receivable | 41 | €2,761 | €19,791 | +€17,030 | +617% |
| Cash at bank and in hand | 54/58 | €7,822 | €5,243 | -€2,580 | -33.0% |
| Deferred charges and accrued income | 490/1 | €19,253 | €26,305 | +€7,052 | +36.6% |
| Total equity and liabilities | 10/49 | €31,484 | €54,118 | +€22,634 | +71.9% |
| Equity | 10/15 | €26,319 | €48,153 | +€21,834 | +83.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,319 | €46,153 | +€21,834 | +89.8% |
| Amounts payable | 17/49 | €5,165 | €5,965 | +€800 | +15.5% |
| Amounts payable within one year | 42/48 | €5,165 | €5,965 | +€800 | +15.5% |
| Financial debts | 43 | €2,028 | €2,776 | +€748 | +36.9% |
| Credit institutions | 430/8 | €2,028 | €2,776 | +€748 | +36.9% |
| Trade debts | 44 | €1,052 | €3,188 | +€2,136 | +203% |
| Suppliers | 440/4 | €1,052 | €3,188 | +€2,136 | +203% |
| Taxes, remuneration and social security | 45 | €1,789 | €0 | -€1,789 | -100% |
| Taxes | 450/3 | €1,789 | €0 | -€1,789 | -100% |
| Other amounts payable | 47/48 | €295 | €0 | -€295 | -100% |
| Remuneration, social security and pensions | 62 | €8 | €0 | -€8 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €439 | €676 | +€237 | +54.0% |
| Other operating charges | 640/8 | €1,835 | €1,768 | -€67 | -3.7% |
| Non-recurring operating charges | 66A | - | €299 | +€299 | |
| Gross operating margin | 9900 | €27,726 | €34,900 | +€7,175 | +25.9% |
| Operating profit (loss) | 9901 | €25,443 | €32,157 | +€6,714 | +26.4% |
| Financial income | 75/76B | €0 | €511 | +€511 | |
| Recurring financial income | 75 | €0 | €511 | +€511 | |
| Financial charges | 65/66B | €3,298 | €3,233 | -€66 | -2.0% |
| Recurring financial charges | 65 | €3,298 | €3,233 | -€66 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €22,145 | €29,436 | +€7,291 | +32.9% |
| Income taxes | 67/77 | €5,789 | €7,602 | +€1,813 | +31.3% |
| Profit (loss) for the period | 9904 | €16,356 | €21,834 | +€5,478 | +33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,356 | €21,834 | +€5,478 | +33.5% |
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 7 November 2026 via checked.be.