KOMAKI: 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.
KOMAKI
Largest movements
- Receivables within one year +€6,826
up €6,826 (+38.4%), from €17,782 to €24,608
of which Trade receivables: +€8,789
- Deferred charges and accrued income -€1,680
down €1,680 (-22.2%), from €7,561 to €5,881
- Cash -€1,267
down €1,267 (-5.9%), from €21,370 to €20,103
mainly Contributions, distributions and other (-€51,671) and Receivables within one year (-€6,826)
- Tangible fixed assets -€665
down €665 (-63.2%), from €1,051 to €386
- Reserves -€24,515
down €24,515 (-77.4%), from €31,671 to €7,156
- Other debts +€18,889
new in 2025: €18,889
- Tax, wage and social debts +€7,841
up €7,841 (+54.8%), from €14,304 to €22,145
- Trade debts +€999
up €999 (+77.5%), from €1,289 to €2,288
- Gross operating margin +€13,986
up €13,986 (+49.9%), from €28,044 to €42,030
- Taxes +€3,615
up €3,615 (+50.7%), from €7,129 to €10,745
- Financial charges +€1,789
up €1,789 (+252%), from €709 to €2,498
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 | €47,765 | €50,979 | +€3,214 | +6.7% |
| Fixed assets | 21/28 | €1,051 | €386 | -€665 | -63.2% |
| Tangible fixed assets | 22/27 | €1,051 | €386 | -€665 | -63.2% |
| Furniture and vehicles | 24 | €1,051 | €386 | -€665 | -63.2% |
| Current assets | 29/58 | €46,713 | €50,592 | +€3,879 | +8.3% |
| Amounts receivable within one year | 40/41 | €17,782 | €24,608 | +€6,826 | +38.4% |
| Trade receivables | 40 | €15,820 | €24,608 | +€8,789 | +55.6% |
| Other amounts receivable | 41 | €1,963 | €0 | -€1,963 | -100% |
| Cash at bank and in hand | 54/58 | €21,370 | €20,103 | -€1,267 | -5.9% |
| Deferred charges and accrued income | 490/1 | €7,561 | €5,881 | -€1,680 | -22.2% |
| Total equity and liabilities | 10/49 | €47,765 | €50,979 | +€3,214 | +6.7% |
| Equity | 10/15 | €32,171 | €7,656 | -€24,515 | -76.2% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €31,671 | €7,156 | -€24,515 | -77.4% |
| Distributable reserves | 133 | €31,671 | €7,156 | -€24,515 | -77.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €15,593 | €43,322 | +€27,729 | +178% |
| Amounts payable within one year | 42/48 | €15,593 | €43,322 | +€27,729 | +178% |
| Trade debts | 44 | €1,289 | €2,288 | +€999 | +77.5% |
| Suppliers | 440/4 | €1,289 | €2,288 | +€999 | +77.5% |
| Taxes, remuneration and social security | 45 | €14,304 | €22,145 | +€7,841 | +54.8% |
| Taxes | 450/3 | €14,304 | €22,145 | +€7,841 | +54.8% |
| Other amounts payable | 47/48 | - | €18,889 | +€18,889 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €988 | €665 | -€323 | -32.7% |
| Other operating charges | 640/8 | €628 | €999 | +€370 | +58.9% |
| Gross operating margin | 9900 | €28,044 | €42,030 | +€13,986 | +49.9% |
| Operating profit (loss) | 9901 | €26,428 | €40,366 | +€13,938 | +52.7% |
| Financial income | 75/76B | €10 | €33 | +€23 | +236% |
| Recurring financial income | 75 | €10 | €33 | +€23 | +236% |
| Financial charges | 65/66B | €709 | €2,498 | +€1,789 | +252% |
| Recurring financial charges | 65 | €709 | €2,498 | +€1,789 | +252% |
| Profit (loss) for the period before taxes | 9903 | €25,729 | €37,901 | +€12,173 | +47.3% |
| Income taxes | 67/77 | €7,129 | €10,745 | +€3,615 | +50.7% |
| Profit (loss) for the period | 9904 | €18,599 | €27,156 | +€8,557 | +46.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,599 | €27,156 | +€8,557 | +46.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.