Komart Beheer: 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.
Komart Beheer
Largest movements
- Receivables within one year +€80,600
up €80,600 (+58.3%), from €138,138 to €218,738
- Cash +€41,376
up €41,376 (+554%), from €7,472 to €48,849
mainly Net result for the year (+€116,765) and Short-term financial debts (+€4,999)
- Reserves +€116,765
up €116,765 (+95.8%), from €121,932 to €238,698
- Short-term financial debts +€4,999
up €4,999 (+31.3%), from €15,958 to €20,957
- Gross operating margin +€20,278
up €20,278 (+15.7%), from €129,240 to €149,518
- Taxes +€5,472
up €5,472 (+19.0%), from €28,808 to €34,280
- Financial income +€2,316
up €2,316 (+101%), from €2,284 to €4,600
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 | €150,663 | €275,723 | +€125,060 | +83.0% |
| Fixed assets | 21/28 | €2,769 | €3,574 | +€805 | +29.1% |
| Tangible fixed assets | 22/27 | €2,769 | €3,574 | +€805 | +29.1% |
| Furniture and vehicles | 24 | €2,769 | €3,574 | +€805 | +29.1% |
| Current assets | 29/58 | €147,894 | €272,149 | +€124,256 | +84.0% |
| Amounts receivable within one year | 40/41 | €138,138 | €218,738 | +€80,600 | +58.3% |
| Other amounts receivable | 41 | €138,138 | €218,738 | +€80,600 | +58.3% |
| Cash at bank and in hand | 54/58 | €7,472 | €48,849 | +€41,376 | +554% |
| Deferred charges and accrued income | 490/1 | €2,284 | €4,563 | +€2,279 | +99.8% |
| Total equity and liabilities | 10/49 | €150,663 | €275,723 | +€125,060 | +83.0% |
| Equity | 10/15 | €122,932 | €239,698 | +€116,765 | +95.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €121,932 | €238,698 | +€116,765 | +95.8% |
| Distributable reserves | 133 | €121,932 | €238,698 | +€116,765 | +95.8% |
| Amounts payable | 17/49 | €27,731 | €36,026 | +€8,295 | +29.9% |
| Amounts payable within one year | 42/48 | €27,731 | €36,026 | +€8,295 | +29.9% |
| Financial debts | 43 | €15,958 | €20,957 | +€4,999 | +31.3% |
| Credit institutions | 430/8 | €15,958 | €20,957 | +€4,999 | +31.3% |
| Trade debts | 44 | - | €952 | +€952 | |
| Suppliers | 440/4 | - | €952 | +€952 | |
| Taxes, remuneration and social security | 45 | €11,772 | €14,116 | +€2,344 | +19.9% |
| Taxes | 450/3 | €11,772 | €12,116 | +€344 | +2.9% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €364 | €1,429 | +€1,065 | +292% |
| Other operating charges | 640/8 | €505 | €848 | +€343 | +67.9% |
| Gross operating margin | 9900 | €129,240 | €149,518 | +€20,278 | +15.7% |
| Operating profit (loss) | 9901 | €128,370 | €147,240 | +€18,870 | +14.7% |
| Financial income | 75/76B | €2,284 | €4,600 | +€2,316 | +101% |
| Recurring financial income | 75 | €2,284 | €4,600 | +€2,316 | +101% |
| Financial charges | 65/66B | €762 | €795 | +€33 | +4.4% |
| Recurring financial charges | 65 | €762 | €795 | +€33 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €129,893 | €151,045 | +€21,153 | +16.3% |
| Income taxes | 67/77 | €28,808 | €34,280 | +€5,472 | +19.0% |
| Profit (loss) for the period | 9904 | €101,085 | €116,765 | +€15,680 | +15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €101,085 | €116,765 | +€15,680 | +15.5% |
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 31 October 2026 via checked.be.