Komaro: 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.
Komaro
Largest movements
- Receivables within one year +€78,303
up €78,303 (+85.1%), from €92,035 to €170,338
of which Trade receivables: +€83,768
- Tangible fixed assets -€34,905
down €34,905 (-29.6%), from €117,775 to €82,870
of which Furniture and vehicles: -€22,192
- Intangible fixed assets -€11,112
down €11,112 (-28.7%), from €38,682 to €27,570
- Trade debts +€77,819
up €77,819 (+70.7%), from €110,028 to €187,847
- Debts after one year -€42,662
down €42,662 (-21.3%), from €200,071 to €157,409
- Profit (loss) carried forward -€29,953
down €29,953 (-30.3%), from -€98,853 to -€128,806
- Tax, wage and social debts +€18,546
up €18,546 (+95.3%), from €19,470 to €38,016
of which Taxes: +€10,109
- Accrued charges and deferred income +€9,000
new in 2025: €9,000
- Gross operating margin +€33,953
up €33,953 (+22.8%), from €148,750 to €182,703
- Staff costs +€31,611
up €31,611 (+27.1%), from €116,515 to €148,126
- Financial charges +€3,031
up €3,031 (+240.8%), from €1,259 to €4,290
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 | €259,859 | €292,948 | +€33,089 | +12.7% |
| Fixed assets | 21/28 | €157,057 | €111,940 | -€45,117 | -28.7% |
| Intangible fixed assets | 21 | €38,682 | €27,570 | -€11,112 | -28.7% |
| Tangible fixed assets | 22/27 | €117,775 | €82,870 | -€34,905 | -29.6% |
| Plant, machinery and equipment | 23 | €56,626 | €43,914 | -€12,713 | -22.4% |
| Furniture and vehicles | 24 | €61,149 | €38,956 | -€22,192 | -36.3% |
| Financial fixed assets | 28 | €600 | €1,500 | +€900 | +150.0% |
| Current assets | 29/58 | €102,803 | €181,008 | +€78,206 | +76.1% |
| Amounts receivable within one year | 40/41 | €92,035 | €170,338 | +€78,303 | +85.1% |
| Trade receivables | 40 | €85,983 | €169,750 | +€83,768 | +97.4% |
| Other amounts receivable | 41 | €6,053 | €588 | -€5,465 | -90.3% |
| Cash at bank and in hand | 54/58 | €9,354 | €7,466 | -€1,889 | -20.2% |
| Deferred charges and accrued income | 490/1 | €1,413 | €3,204 | +€1,792 | +126.8% |
| Total equity and liabilities | 10/49 | €259,859 | €292,948 | +€33,089 | +12.7% |
| Equity | 10/15 | -€88,853 | -€118,806 | -€29,953 | -33.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,853 | -€128,806 | -€29,953 | -30.3% |
| Amounts payable | 17/49 | €348,712 | €411,754 | +€63,042 | +18.1% |
| Amounts payable after more than one year | 17 | €200,071 | €157,409 | -€42,662 | -21.3% |
| Financial debts | 170/4 | €200,071 | €157,409 | -€42,662 | -21.3% |
| Amounts payable within one year | 42/48 | €148,641 | €245,345 | +€96,704 | +65.1% |
| Current portion of amounts payable after more than one year | 42 | €19,143 | €18,020 | -€1,123 | -5.9% |
| Trade debts | 44 | €110,028 | €187,847 | +€77,819 | +70.7% |
| Suppliers | 440/4 | €110,028 | €187,847 | +€77,819 | +70.7% |
| Taxes, remuneration and social security | 45 | €19,470 | €38,016 | +€18,546 | +95.3% |
| Taxes | 450/3 | €810 | €10,919 | +€10,109 | +1248.2% |
| Remuneration and social security | 454/9 | €18,660 | €27,098 | +€8,438 | +45.2% |
| Other amounts payable | 47/48 | €0 | €1,462 | +€1,462 | |
| Accrued charges and deferred income | 492/3 | - | €9,000 | +€9,000 | |
| Non-recurring operating income | 76A | €86 | €0 | -€86 | -100.0% |
| Remuneration, social security and pensions | 62 | €116,515 | €148,126 | +€31,611 | +27.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,033 | €45,663 | -€369 | -0.8% |
| Other operating charges | 640/8 | €2,667 | €1,121 | -€1,546 | -58.0% |
| Non-recurring operating charges | 66A | - | €13,481 | +€13,481 | |
| Gross operating margin | 9900 | €148,750 | €182,703 | +€33,953 | +22.8% |
| Operating profit (loss) | 9901 | -€16,464 | -€25,688 | -€9,224 | -56.0% |
| Financial income | 75/76B | €219 | €25 | -€193 | -88.4% |
| Recurring financial income | 75 | €219 | €25 | -€193 | -88.4% |
| Financial charges | 65/66B | €1,259 | €4,290 | +€3,031 | +240.8% |
| Recurring financial charges | 65 | €1,259 | €4,290 | +€3,031 | +240.8% |
| Profit (loss) for the period before taxes | 9903 | -€17,504 | -€29,953 | -€12,449 | -71.1% |
| Profit (loss) for the period | 9904 | -€17,504 | -€29,953 | -€12,449 | -71.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,504 | -€29,953 | -€12,449 | -71.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.