Kombine: 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.
Kombine
Largest movements
- Receivables within one year -€9,247
down €9,247 (-62.2%), from €14,869 to €5,622
of which Trade receivables: -€6,776
- Deferred charges and accrued income -€2,763
down €2,763 (-33.3%), from €8,288 to €5,525
- Tangible fixed assets -€1,860
down €1,860 (-15.0%), from €12,366 to €10,507
of which Land and buildings: -€1,540
- Profit (loss) carried forward -€13,034
down €13,034 (-46.6%), from -€27,975 to -€41,009
- Other debts -€2,210
down €2,210 (-5.0%), from €44,235 to €42,025
- Trade debts +€892
up €892 (+1379.6%), from €65 to €957
- Gross operating margin +€14,814
up €14,814 (+66.3%), from -€22,357 to -€7,543
- Depreciation +€756
up €756 (+68.4%), from €1,104 to €1,860
- Financial charges -€540
down €540 (-17.6%), from €3,061 to €2,521
- Other operating charges -€340
down €340 (-28.1%), from €1,212 to €872
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 | €36,805 | €22,671 | -€14,134 | -38.4% |
| Fixed assets | 21/28 | €12,366 | €10,507 | -€1,860 | -15.0% |
| Tangible fixed assets | 22/27 | €12,366 | €10,507 | -€1,860 | -15.0% |
| Land and buildings | 22 | €11,823 | €10,283 | -€1,540 | -13.0% |
| Plant, machinery and equipment | 23 | €544 | €224 | -€320 | -58.9% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €24,439 | €12,164 | -€12,275 | -50.2% |
| Amounts receivable within one year | 40/41 | €14,869 | €5,622 | -€9,247 | -62.2% |
| Trade receivables | 40 | €6,776 | €0 | -€6,776 | -100.0% |
| Other amounts receivable | 41 | €8,093 | €5,622 | -€2,471 | -30.5% |
| Cash at bank and in hand | 54/58 | €1,283 | €1,017 | -€265 | -20.7% |
| Deferred charges and accrued income | 490/1 | €8,288 | €5,525 | -€2,763 | -33.3% |
| Total equity and liabilities | 10/49 | €36,805 | €22,671 | -€14,134 | -38.4% |
| Equity | 10/15 | -€7,515 | -€20,549 | -€13,034 | -173.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,975 | -€41,009 | -€13,034 | -46.6% |
| Amounts payable | 17/49 | €44,320 | €43,220 | -€1,100 | -2.5% |
| Amounts payable within one year | 42/48 | €44,320 | €43,220 | -€1,100 | -2.5% |
| Trade debts | 44 | €65 | €957 | +€892 | +1379.6% |
| Suppliers | 440/4 | €65 | €957 | +€892 | +1379.6% |
| Taxes, remuneration and social security | 45 | €21 | €239 | +€218 | +1026.3% |
| Taxes | 450/3 | €21 | €239 | +€218 | +1026.3% |
| Other amounts payable | 47/48 | €44,235 | €42,025 | -€2,210 | -5.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,104 | €1,860 | +€756 | +68.4% |
| Other operating charges | 640/8 | €1,212 | €872 | -€340 | -28.1% |
| Gross operating margin | 9900 | -€22,357 | -€7,543 | +€14,814 | +66.3% |
| Operating profit (loss) | 9901 | -€24,673 | -€10,275 | +€14,398 | +58.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,061 | €2,521 | -€540 | -17.6% |
| Recurring financial charges | 65 | €3,061 | €2,521 | -€540 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | -€27,734 | -€12,795 | +€14,939 | +53.9% |
| Income taxes | 67/77 | €242 | €239 | -€3 | -1.1% |
| Profit (loss) for the period | 9904 | -€27,975 | -€13,034 | +€14,941 | +53.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,975 | -€13,034 | +€14,941 | +53.4% |
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 6 October 2026 via checked.be.