Komback: 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.
Komback
Largest movements
- Tangible fixed assets +€241,293
up €241,293 (+73.8%), from €326,911 to €568,203
of which Land and buildings: +€235,253
- Cash +€38,688
up €38,688 (+15.3%), from €252,065 to €290,753
mainly Debts after one year (+€169,389) and Net result for the year (+€102,418)
- Receivables within one year -€13,300
down €13,300 (-84.1%), from €15,814 to €2,513
of which Other amounts receivable: -€8,092
- Debts after one year +€169,389
up €169,389 (+60.5%), from €280,156 to €449,545
- Other debts +€64,838
up €64,838 (+3559.6%), from €1,822 to €66,660
- Reserves +€16,031
up €16,031 (+6.0%), from €268,968 to €284,999
- Current portion of long-term debt +€11,191
up €11,191 (+70.2%), from €15,938 to €27,130
- Gross operating margin +€45,002
up €45,002 (+36.0%), from €125,152 to €170,154
- Depreciation +€13,016
up €13,016 (+134.2%), from €9,701 to €22,717
- Financial charges +€11,206
up €11,206 (+211.1%), from €5,308 to €16,514
- Other operating charges +€8,258
up €8,258 (+1126.3%), from €733 to €8,991
- Taxes -€3,413
down €3,413 (-14.8%), from €23,024 to €19,611
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 | €594,789 | €864,005 | +€269,215 | +45.3% |
| Fixed assets | 21/28 | €326,911 | €568,203 | +€241,293 | +73.8% |
| Tangible fixed assets | 22/27 | €326,911 | €568,203 | +€241,293 | +73.8% |
| Land and buildings | 22 | €312,514 | €547,767 | +€235,253 | +75.3% |
| Plant, machinery and equipment | 23 | €14,397 | €20,437 | +€6,040 | +42.0% |
| Current assets | 29/58 | €267,879 | €295,801 | +€27,923 | +10.4% |
| Stocks and contracts in progress | 3 | - | €2,535 | +€2,535 | |
| Stocks | 30/36 | - | €2,535 | +€2,535 | |
| Amounts receivable within one year | 40/41 | €15,814 | €2,513 | -€13,300 | -84.1% |
| Trade receivables | 40 | €5,708 | €500 | -€5,208 | -91.2% |
| Other amounts receivable | 41 | €10,106 | €2,013 | -€8,092 | -80.1% |
| Cash at bank and in hand | 54/58 | €252,065 | €290,753 | +€38,688 | +15.3% |
| Total equity and liabilities | 10/49 | €594,789 | €864,005 | +€269,215 | +45.3% |
| Equity | 10/15 | €275,168 | €291,199 | +€16,031 | +5.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €268,968 | €284,999 | +€16,031 | +6.0% |
| Distributable reserves | 133 | €268,968 | €284,999 | +€16,031 | +6.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €319,622 | €572,806 | +€253,184 | +79.2% |
| Amounts payable after more than one year | 17 | €280,156 | €449,545 | +€169,389 | +60.5% |
| Financial debts | 170/4 | €280,156 | €449,545 | +€169,389 | +60.5% |
| Amounts payable within one year | 42/48 | €39,465 | €123,261 | +€83,796 | +212.3% |
| Current portion of amounts payable after more than one year | 42 | €15,938 | €27,130 | +€11,191 | +70.2% |
| Financial debts | 43 | - | €66 | +€66 | |
| Credit institutions | 430/8 | - | €66 | +€66 | |
| Trade debts | 44 | €15,882 | €16,369 | +€487 | +3.1% |
| Suppliers | 440/4 | €15,882 | €16,369 | +€487 | +3.1% |
| Taxes, remuneration and social security | 45 | €5,823 | €13,037 | +€7,214 | +123.9% |
| Taxes | 450/3 | €5,823 | €13,037 | +€7,214 | +123.9% |
| Other amounts payable | 47/48 | €1,822 | €66,660 | +€64,838 | +3559.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,701 | €22,717 | +€13,016 | +134.2% |
| Other operating charges | 640/8 | €733 | €8,991 | +€8,258 | +1126.3% |
| Gross operating margin | 9900 | €125,152 | €170,154 | +€45,002 | +36.0% |
| Operating profit (loss) | 9901 | €114,718 | €138,447 | +€23,729 | +20.7% |
| Financial income | 75/76B | €1 | €97 | +€95 | +6944.5% |
| Recurring financial income | 75 | €1 | €97 | +€95 | +6944.5% |
| Financial charges | 65/66B | €5,308 | €16,514 | +€11,206 | +211.1% |
| Recurring financial charges | 65 | €5,308 | €16,514 | +€11,206 | +211.1% |
| Profit (loss) for the period before taxes | 9903 | €109,412 | €122,029 | +€12,617 | +11.5% |
| Income taxes | 67/77 | €23,024 | €19,611 | -€3,413 | -14.8% |
| Profit (loss) for the period | 9904 | €86,387 | €102,418 | +€16,031 | +18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €86,387 | €102,418 | +€16,031 | +18.6% |
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 1 October 2026 via checked.be.