KOMEET: 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.
What changed
KOMEET
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€143,568
2024 · €179,992-€36,424
Equity
€2.1m
2024 · €609,030+€1.4m
Cash
€383,024
2024 · €28,258+€354,766
Balance sheet total
€5.3m
2024 · €2.5m+€2.8m
Largest movements
Assets
- Financial fixed assets +€2.4m
up €2.4m (+105.9%), from €2.3m to €4.7m
- Cash +€354,766
up €354,766 (+1255.5%), from €28,258 to €383,024
mainly Contributions, distributions and other (+€1.3m) and Debts after one year (+€1.2m)
Equity and liabilities
- Contributions +€1.3m
up €1.3m (+650.0%), from €200,000 to €1.5m
- Debts after one year +€1.2m
up €1.2m (+81.6%), from €1.5m to €2.7m
- Current portion of long-term debt +€163,026
up €163,026 (+67.6%), from €241,071 to €404,098
- Reserves +€143,568
up €143,568 (+35.1%), from €409,030 to €552,598
of which Distributable reserves: +€143,568
Income statement
- Turnover +€1.1m
new in 2025: €1.1m
- Services and other goods +€645,039
new in 2025: €645,039
- Gross operating margin -€466,024
no longer reported in 2025 (was €466,024)
- Financial charges +€62,222
up €62,222 (+122.4%), from €50,827 to €113,049
of which Financial charges: +€54,222
- Staff costs +€14,155
up €14,155 (+8.5%), from €167,457 to €181,613
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.
Result 2024
€179,992
Turnover
+€1.1m
Other operating income
+€1,612
Services and other goods
-€645,039
Staff costs
-€14,155
Depreciation
-€6,413
Other operating charges
-€613
Other operating items
-€466,024
Financial income
+€12,635
Financial charges
-€62,222
Taxes
+€11,796
Result 2025
€143,568
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.
From operations
+€106,227
Investment
-€2.4m
Financing
+€2.7m
Cash 2024
€28,258
From operations (derived)
+€106,227
Net result for the year
+€143,568
Depreciation
+€12,838
Receivables within one year
-€100
Deferred charges and accrued income
-€17,295
Trade debts
+€8,016
Tax, wage and social debts
-€40,800
Investment (derived)
-€2.4m
Investment in fixed assets (net)
-€2.4m
Financing
+€2.7m
Debts after one year
+€1.2m
Current portion of long-term debt
+€163,026
Short-term financial debts
-€25,000
Contributions, distributions and other
+€1.3m
Cash 2025
€383,024
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,499,406 | €5,275,531 | +€2.8m | +111.1% |
| Fixed assets | 21/28 | €2,304,176 | €4,708,141 | +€2.4m | +104.3% |
| Tangible fixed assets | 22/27 | €38,876 | €42,841 | +€3,965 | +10.2% |
| Plant, machinery and equipment | 23 | €16,824 | €23,415 | +€6,592 | +39.2% |
| Other tangible fixed assets | 26 | €22,052 | €19,425 | -€2,627 | -11.9% |
| Financial fixed assets | 28 | €2,265,300 | €4,665,300 | +€2.4m | +105.9% |
| Affiliated companies | 280/1 | - | €4,665,300 | +€4.7m | |
| Participating interests | 280 | - | €3,915,300 | +€3.9m | |
| Amounts receivable | 281 | - | €750,000 | +€750,000 | |
| Current assets | 29/58 | €195,230 | €567,391 | +€372,161 | +190.6% |
| Amounts receivable within one year | 40/41 | €164,408 | €164,508 | +€100 | +0.1% |
| Trade receivables | 40 | €68,550 | €1,210 | -€67,340 | -98.2% |
| Other amounts receivable | 41 | €95,858 | €163,298 | +€67,440 | +70.4% |
| Cash at bank and in hand | 54/58 | €28,258 | €383,024 | +€354,766 | +1255.5% |
| Deferred charges and accrued income | 490/1 | €2,564 | €19,859 | +€17,295 | +674.6% |
| Total equity and liabilities | 10/49 | €2,499,406 | €5,275,531 | +€2.8m | +111.1% |
| Equity | 10/15 | €609,030 | €2,052,598 | +€1.4m | +237.0% |
| Contributions | 10/11 | €200,000 | €1,500,000 | +€1.3m | +650.0% |
| Capital | 10 | €200,000 | - | -€200,000 | |
| Issued capital | 100 | €200,000 | - | -€200,000 | |
| Reserves | 13 | €409,030 | €552,598 | +€143,568 | +35.1% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | - | -€20,000 | |
| Reserves not available under the articles | 1311 | - | €20,000 | +€20,000 | |
| Distributable reserves | 133 | €389,030 | €532,598 | +€143,568 | +36.9% |
| Amounts payable | 17/49 | €1,890,376 | €3,222,934 | +€1.3m | +70.5% |
| Amounts payable after more than one year | 17 | €1,504,464 | €2,731,780 | +€1.2m | +81.6% |
| Financial debts | 170/4 | €1,504,464 | €2,731,780 | +€1.2m | +81.6% |
| Credit institutions | 173 | - | €1,644,280 | +€1.6m | |
| Other loans | 174 | - | €1,087,500 | +€1.1m | |
| Amounts payable within one year | 42/48 | €385,912 | €491,153 | +€105,242 | +27.3% |
| Current portion of amounts payable after more than one year | 42 | €241,071 | €404,098 | +€163,026 | +67.6% |
| Financial debts | 43 | €25,000 | - | -€25,000 | |
| Other loans | 439 | €25,000 | - | -€25,000 | |
| Trade debts | 44 | €46,806 | €54,822 | +€8,016 | +17.1% |
| Suppliers | 440/4 | €46,806 | €54,822 | +€8,016 | +17.1% |
| Taxes, remuneration and social security | 45 | €73,034 | €32,234 | -€40,800 | -55.9% |
| Taxes | 450/3 | €54,799 | €11,828 | -€42,970 | -78.4% |
| Remuneration and social security | 454/9 | €18,235 | €20,405 | +€2,170 | +11.9% |
| Operating income | 70/76A | - | €1,133,612 | +€1.1m | |
| Turnover | 70 | - | €1,132,000 | +€1.1m | |
| Other operating income | 74 | - | €1,612 | +€1,612 | |
| Operating charges | 60/66A | - | €840,608 | +€840,608 | |
| Services and other goods | 61 | - | €645,039 | +€645,039 | |
| Remuneration, social security and pensions | 62 | €167,457 | €181,613 | +€14,155 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,425 | €12,838 | +€6,413 | +99.8% |
| Other operating charges | 640/8 | €505 | €1,118 | +€613 | +121.3% |
| Gross operating margin | 9900 | €466,024 | - | -€466,024 | |
| Operating profit (loss) | 9901 | €291,637 | €293,004 | +€1,367 | +0.5% |
| Financial income | 75/76B | €1,725 | €14,359 | +€12,635 | +732.6% |
| Recurring financial income | 75 | €1,725 | €6,359 | +€4,635 | +268.8% |
| Income from current assets | 751 | - | €6,359 | +€6,359 | |
| Non-recurring financial income | 76B | - | €8,000 | +€8,000 | |
| Financial charges | 65/66B | €50,827 | €113,049 | +€62,222 | +122.4% |
| Recurring financial charges | 65 | €50,827 | €105,049 | +€54,222 | +106.7% |
| Debt charges | 650 | - | €103,917 | +€103,917 | |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | - | €0 | = | |
| Other financial charges | 652/9 | - | €1,132 | +€1,132 | |
| Non-recurring financial charges | 66B | - | €8,000 | +€8,000 | |
| Profit (loss) for the period before taxes | 9903 | €242,535 | €194,315 | -€48,220 | -19.9% |
| Income taxes | 67/77 | €62,543 | €50,747 | -€11,796 | -18.9% |
| Taxes | 670/3 | - | €50,747 | +€50,747 | |
| Profit (loss) for the period | 9904 | €179,992 | €143,568 | -€36,424 | -20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €179,992 | €143,568 | -€36,424 | -20.2% |
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 11 October 2026 via checked.be.