KOMAR RENOV: 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.
KOMAR RENOV
Largest movements
- Cash -€11,832
down €11,832 (-53.0%), from €22,335 to €10,503
mainly Trade debts (-€21,248) and Investment in fixed assets (net) (-€14,342)
- Tangible fixed assets -€7,531
down €7,531 (-10.1%), from €74,326 to €66,795
of which Furniture and vehicles: -€18,491
- Receivables within one year -€3,188
down €3,188 (-10.8%), from €29,627 to €26,439
of which Trade receivables: -€6,082
- Deferred charges and accrued income -€2,289
down €2,289 (-29.1%), from €7,871 to €5,582
- Trade debts -€21,248
down €21,248 (-65.8%), from €32,299 to €11,050
- Reserves +€16,000
up €16,000 (+68.5%), from €23,360 to €39,360
of which Distributable reserves: +€16,000
- Debts after one year -€12,439
down €12,439 (-25.5%), from €48,720 to €36,281
- Tax, wage and social debts -€5,539
down €5,539 (-60.3%), from €9,184 to €3,645
of which Taxes: -€5,675
- Gross operating margin +€20,770
up €20,770 (+73.8%), from €28,159 to €48,929
- Depreciation +€18,621
up €18,621 (+756%), from €2,464 to €21,085
- Financial charges +€2,279
up €2,279 (+458%), from €498 to €2,777
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 | €134,258 | €110,206 | -€24,052 | -17.9% |
| Fixed assets | 21/28 | €74,425 | €67,682 | -€6,743 | -9.1% |
| Tangible fixed assets | 22/27 | €74,326 | €66,795 | -€7,531 | -10.1% |
| Plant, machinery and equipment | 23 | €639 | €11,599 | +€10,960 | +1,715% |
| Furniture and vehicles | 24 | €73,687 | €55,196 | -€18,491 | -25.1% |
| Financial fixed assets | 28 | €99 | €887 | +€788 | +795% |
| Current assets | 29/58 | €59,832 | €42,524 | -€17,308 | -28.9% |
| Amounts receivable within one year | 40/41 | €29,627 | €26,439 | -€3,188 | -10.8% |
| Trade receivables | 40 | €14,720 | €8,638 | -€6,082 | -41.3% |
| Other amounts receivable | 41 | €14,907 | €17,801 | +€2,894 | +19.4% |
| Cash at bank and in hand | 54/58 | €22,335 | €10,503 | -€11,832 | -53.0% |
| Deferred charges and accrued income | 490/1 | €7,871 | €5,582 | -€2,289 | -29.1% |
| Total equity and liabilities | 10/49 | €134,258 | €110,206 | -€24,052 | -17.9% |
| Equity | 10/15 | €29,582 | €45,672 | +€16,090 | +54.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €23,360 | €39,360 | +€16,000 | +68.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €21,500 | €37,500 | +€16,000 | +74.4% |
| Profit (loss) carried forward | 14 | €22 | €112 | +€90 | +403% |
| Amounts payable | 17/49 | €104,675 | €64,533 | -€40,142 | -38.3% |
| Amounts payable after more than one year | 17 | €48,720 | €36,281 | -€12,439 | -25.5% |
| Financial debts | 170/4 | €48,720 | €36,281 | -€12,439 | -25.5% |
| Amounts payable within one year | 42/48 | €55,935 | €28,252 | -€27,682 | -49.5% |
| Current portion of amounts payable after more than one year | 42 | €12,439 | €12,439 | = | 0.0% |
| Trade debts | 44 | €32,299 | €11,050 | -€21,248 | -65.8% |
| Suppliers | 440/4 | €32,299 | €11,050 | -€21,248 | -65.8% |
| Taxes, remuneration and social security | 45 | €9,184 | €3,645 | -€5,539 | -60.3% |
| Taxes | 450/3 | €7,320 | €1,645 | -€5,675 | -77.5% |
| Remuneration and social security | 454/9 | €1,864 | €2,000 | +€136 | +7.3% |
| Other amounts payable | 47/48 | €2,013 | €1,118 | -€895 | -44.5% |
| Accrued charges and deferred income | 492/3 | €20 | - | -€20 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,464 | €21,085 | +€18,621 | +756% |
| Other operating charges | 640/8 | €990 | €913 | -€77 | -7.8% |
| Gross operating margin | 9900 | €28,159 | €48,929 | +€20,770 | +73.8% |
| Operating profit (loss) | 9901 | €24,705 | €26,931 | +€2,226 | +9.0% |
| Financial income | 75/76B | €3 | €4 | +€1 | +23.2% |
| Recurring financial income | 75 | €3 | €4 | +€1 | +23.2% |
| Financial charges | 65/66B | €498 | €2,777 | +€2,279 | +458% |
| Recurring financial charges | 65 | €498 | €2,777 | +€2,279 | +458% |
| Profit (loss) for the period before taxes | 9903 | €24,210 | €24,158 | -€52 | -0.2% |
| Income taxes | 67/77 | €7,337 | €6,935 | -€403 | -5.5% |
| Profit (loss) for the period | 9904 | €16,873 | €17,223 | +€350 | +2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,873 | €17,223 | +€350 | +2.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.