Komat: 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.
Komat
Largest movements
- Receivables within one year -€35,202
down €35,202 (-98.4%), from €35,786 to €584
of which Trade receivables: -€31,689
- Cash +€1,811
up €1,811 (+47.4%), from €3,823 to €5,634
mainly Receivables within one year (+€35,202) and Tax, wage and social debts (+€766)
- Profit (loss) carried forward -€21,788
down €21,788 (-190.5%), from -€11,438 to -€33,226
- Trade debts -€12,369
down €12,369 (-73.5%), from €16,824 to €4,455
- Tax, wage and social debts +€766
up €766 (+163.5%), from €469 to €1,234
- Gross operating margin -€24,564
down €24,564 (-90.4%), from €27,169 to €2,605
- Other operating charges +€10,959
up €10,959 (+87.7%), from €12,493 to €23,452
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 | €39,609 | €6,218 | -€33,391 | -84.3% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €39,609 | €6,218 | -€33,391 | -84.3% |
| Amounts receivable within one year | 40/41 | €35,786 | €584 | -€35,202 | -98.4% |
| Trade receivables | 40 | €31,689 | €0 | -€31,689 | -100.0% |
| Other amounts receivable | 41 | €4,097 | €584 | -€3,513 | -85.8% |
| Cash at bank and in hand | 54/58 | €3,823 | €5,634 | +€1,811 | +47.4% |
| Total equity and liabilities | 10/49 | €39,609 | €6,218 | -€33,391 | -84.3% |
| Equity | 10/15 | -€10,938 | -€32,726 | -€21,788 | -199.2% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,438 | -€33,226 | -€21,788 | -190.5% |
| Amounts payable | 17/49 | €50,547 | €38,944 | -€11,603 | -23.0% |
| Amounts payable within one year | 42/48 | €50,547 | €38,944 | -€11,603 | -23.0% |
| Trade debts | 44 | €16,824 | €4,455 | -€12,369 | -73.5% |
| Suppliers | 440/4 | €16,824 | €4,455 | -€12,369 | -73.5% |
| Taxes, remuneration and social security | 45 | €469 | €1,234 | +€766 | +163.5% |
| Taxes | 450/3 | €469 | €1,234 | +€766 | +163.5% |
| Other amounts payable | 47/48 | €33,254 | €33,254 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €12,493 | €23,452 | +€10,959 | +87.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €27,169 | €2,605 | -€24,564 | -90.4% |
| Operating profit (loss) | 9901 | €14,675 | -€20,847 | -€35,522 | |
| Financial income | 75/76B | €110 | €1 | -€109 | -99.2% |
| Recurring financial income | 75 | €110 | €1 | -€109 | -99.2% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €515 | €608 | +€92 | +17.9% |
| Recurring financial charges | 65 | €515 | €608 | +€92 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | €14,269 | -€21,454 | -€35,723 | |
| Income taxes | 67/77 | €469 | €334 | -€134 | -28.7% |
| Profit (loss) for the period | 9904 | €13,801 | -€21,788 | -€35,589 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,801 | -€21,788 | -€35,589 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.