Komeet!: 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.
Komeet!
Largest movements
- Cash -€5,108
down €5,108 (-69.7%), from €7,331 to €2,223
mainly Net result for the year (-€4,178) and Investment in fixed assets (net) (-€3,026)
- Receivables within one year +€2,605
up €2,605 (+35.0%), from €7,447 to €10,052
of which Other amounts receivable: +€3,687
- Profit (loss) carried forward -€4,178
new in 2025: -€4,178
- Other debts +€2,876
up €2,876 (+29.1%), from €9,899 to €12,775
- Trade debts -€2,068
down €2,068 (-46.6%), from €4,435 to €2,367
of which Bills of exchange payable: -€1,759
- Tax, wage and social debts +€625
up €625 (+79.8%), from €783 to €1,409
- Gross operating margin -€9,215
down €9,215, from €8,935 to -€281
- Taxes -€2,583
down €2,583 (-100.0%), from €2,583 to €0
- Depreciation +€2,116
up €2,116 (+184.0%), from €1,150 to €3,267
- Other operating charges +€559
new in 2025: €559
- Write-downs -€428
down €428 (-100.0%), from €428 to €0
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 | €28,817 | €26,073 | -€2,744 | -9.5% |
| Fixed assets | 21/28 | €14,039 | €13,798 | -€241 | -1.7% |
| Tangible fixed assets | 22/27 | €13,549 | €13,308 | -€241 | -1.8% |
| Plant, machinery and equipment | 23 | €5,043 | €5,939 | +€895 | +17.8% |
| Other tangible fixed assets | 26 | €8,506 | €7,370 | -€1,136 | -13.4% |
| Financial fixed assets | 28 | €490 | €490 | = | 0.0% |
| Current assets | 29/58 | €14,778 | €12,275 | -€2,503 | -16.9% |
| Amounts receivable within one year | 40/41 | €7,447 | €10,052 | +€2,605 | +35.0% |
| Trade receivables | 40 | €7,447 | €6,365 | -€1,082 | -14.5% |
| Other amounts receivable | 41 | - | €3,687 | +€3,687 | |
| Cash at bank and in hand | 54/58 | €7,331 | €2,223 | -€5,108 | -69.7% |
| Total equity and liabilities | 10/49 | €28,817 | €26,073 | -€2,744 | -9.5% |
| Equity | 10/15 | €13,700 | €9,522 | -€4,178 | -30.5% |
| Reserves | 13 | €13,700 | €13,700 | = | 0.0% |
| Distributable reserves | 133 | €13,700 | €13,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€4,178 | -€4,178 | |
| Amounts payable | 17/49 | €15,117 | €16,551 | +€1,434 | +9.5% |
| Amounts payable within one year | 42/48 | €15,117 | €16,551 | +€1,434 | +9.5% |
| Trade debts | 44 | €4,435 | €2,367 | -€2,068 | -46.6% |
| Suppliers | 440/4 | €2,676 | €2,367 | -€309 | -11.5% |
| Bills of exchange payable | 441 | €1,759 | - | -€1,759 | |
| Taxes, remuneration and social security | 45 | €783 | €1,409 | +€625 | +79.8% |
| Taxes | 450/3 | €783 | €1,409 | +€625 | +79.8% |
| Other amounts payable | 47/48 | €9,899 | €12,775 | +€2,876 | +29.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,150 | €3,267 | +€2,116 | +184.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €428 | €0 | -€428 | -100.0% |
| Other operating charges | 640/8 | - | €559 | +€559 | |
| Gross operating margin | 9900 | €8,935 | -€281 | -€9,215 | |
| Operating profit (loss) | 9901 | €7,356 | -€4,106 | -€11,462 | |
| Financial income | 75/76B | €7 | €0 | -€7 | -100.0% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -100.0% |
| Financial charges | 65/66B | €80 | €71 | -€9 | -11.2% |
| Recurring financial charges | 65 | €80 | €71 | -€9 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €7,283 | -€4,178 | -€11,460 | |
| Income taxes | 67/77 | €2,583 | €0 | -€2,583 | -100.0% |
| Profit (loss) for the period | 9904 | €4,700 | -€4,178 | -€8,878 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,700 | -€4,178 | -€8,878 |
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.