komar: 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.
komar
Largest movements
- Cash +€6,830
up €6,830 (+28.5%), from €23,951 to €30,781
mainly Net result for the year (+€6,744) and Depreciation (+€1,390)
- Tangible fixed assets +€767
up €767 (+16.6%), from €4,621 to €5,388
of which Other tangible fixed assets: +€1,852
- Reserves +€6,744
up €6,744 (+54.6%), from €12,355 to €19,098
- Tax, wage and social debts +€941
up €941 (+14.7%), from €6,396 to €7,337
of which Taxes: +€941
- Trade debts -€607
down €607 (-30.2%), from €2,010 to €1,403
- Gross operating margin -€6,998
down €6,998 (-38.3%), from €18,249 to €11,251
- Taxes -€1,352
down €1,352 (-33.5%), from €4,039 to €2,687
- Other operating charges -€320
down €320 (-56.6%), from €566 to €246
- Depreciation +€284
up €284 (+25.7%), from €1,106 to €1,390
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.
Cash bridge derived
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 | €29,487 | €36,841 | +€7,354 | +24.9% |
| Formation expenses | 20 | €916 | €673 | -€243 | -26.5% |
| Fixed assets | 21/28 | €4,621 | €5,388 | +€767 | +16.6% |
| Tangible fixed assets | 22/27 | €4,621 | €5,388 | +€767 | +16.6% |
| Furniture and vehicles | 24 | €4,621 | €3,535 | -€1,086 | -23.5% |
| Other tangible fixed assets | 26 | - | €1,852 | +€1,852 | |
| Current assets | 29/58 | €23,951 | €30,781 | +€6,830 | +28.5% |
| Cash at bank and in hand | 54/58 | €23,951 | €30,781 | +€6,830 | +28.5% |
| Total equity and liabilities | 10/49 | €29,487 | €36,841 | +€7,354 | +24.9% |
| Equity | 10/15 | €17,355 | €24,098 | +€6,744 | +38.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €12,355 | €19,098 | +€6,744 | +54.6% |
| Distributable reserves | 133 | €12,355 | €19,098 | +€6,744 | +54.6% |
| Amounts payable | 17/49 | €12,133 | €12,743 | +€610 | +5.0% |
| Amounts payable within one year | 42/48 | €11,058 | €11,568 | +€510 | +4.6% |
| Trade debts | 44 | €2,010 | €1,403 | -€607 | -30.2% |
| Suppliers | 440/4 | €2,010 | €1,403 | -€607 | -30.2% |
| Taxes, remuneration and social security | 45 | €6,396 | €7,337 | +€941 | +14.7% |
| Taxes | 450/3 | €5,217 | €6,159 | +€941 | +18.0% |
| Remuneration and social security | 454/9 | €1,179 | €1,179 | = | 0.0% |
| Other amounts payable | 47/48 | €2,651 | €2,827 | +€176 | +6.6% |
| Accrued charges and deferred income | 492/3 | €1,075 | €1,175 | +€100 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,106 | €1,390 | +€284 | +25.7% |
| Other operating charges | 640/8 | €566 | €246 | -€320 | -56.6% |
| Gross operating margin | 9900 | €18,249 | €11,251 | -€6,998 | -38.3% |
| Operating profit (loss) | 9901 | €16,576 | €9,614 | -€6,962 | -42.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | +580.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +580.0% |
| Financial charges | 65/66B | €182 | €184 | +€2 | +0.8% |
| Recurring financial charges | 65 | €182 | €184 | +€2 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | €16,394 | €9,431 | -€6,963 | -42.5% |
| Income taxes | 67/77 | €4,039 | €2,687 | -€1,352 | -33.5% |
| Profit (loss) for the period | 9904 | €12,355 | €6,744 | -€5,611 | -45.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,355 | €6,744 | -€5,611 | -45.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.