Komeleon: 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.
Komeleon
Largest movements
- Receivables within one year -€7,452
down €7,452 (-30.8%), from €24,206 to €16,754
of which Trade receivables: -€14,215
- Tangible fixed assets -€2,039
down €2,039 (-42.6%), from €4,781 to €2,742
of which Furniture and vehicles: -€1,494
- Cash +€1,124
up €1,124, from €0 to €1,124
mainly Net result for the year (+€10,521) and Receivables within one year (+€7,452)
- Deferred charges and accrued income -€1,025
down €1,025 (-17.3%), from €5,913 to €4,888
- Stocks and contracts -€845
down €845 (-100.0%), from €845 to €0
- Other debts -€3,189
down €3,189 (-100.0%), from €3,189 to €0
- Trade debts -€3,168
down €3,168 (-41.0%), from €7,720 to €4,552
- Short-term financial debts -€2,563
down €2,563 (-66.1%), from €3,878 to €1,315
- Tax, wage and social debts -€1,839
down €1,839 (-11.4%), from €16,137 to €14,298
of which Taxes: -€1,839
- Profit (loss) carried forward +€521
up €521 (+55.4%), from €940 to €1,461
- Gross operating margin +€16,130
up €16,130 (+188.5%), from €8,557 to €24,687
- Taxes +€4,862
up €4,862 (+223.6%), from €2,174 to €7,037
- Financial charges +€1,076
up €1,076 (+59.0%), from €1,825 to €2,901
- Other operating charges +€507
up €507 (+82.7%), from €613 to €1,121
- Depreciation -€281
down €281 (-8.3%), from €3,393 to €3,112
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 | €35,744 | €25,507 | -€10,237 | -28.6% |
| Fixed assets | 21/28 | €4,781 | €2,742 | -€2,039 | -42.6% |
| Tangible fixed assets | 22/27 | €4,781 | €2,742 | -€2,039 | -42.6% |
| Plant, machinery and equipment | 23 | €1,903 | €1,359 | -€544 | -28.6% |
| Furniture and vehicles | 24 | €2,877 | €1,383 | -€1,494 | -51.9% |
| Current assets | 29/58 | €30,964 | €22,765 | -€8,198 | -26.5% |
| Stocks and contracts in progress | 3 | €845 | €0 | -€845 | -100.0% |
| Stocks | 30/36 | €845 | €0 | -€845 | -100.0% |
| Amounts receivable within one year | 40/41 | €24,206 | €16,754 | -€7,452 | -30.8% |
| Trade receivables | 40 | €23,246 | €9,031 | -€14,215 | -61.1% |
| Other amounts receivable | 41 | €960 | €7,722 | +€6,762 | +704.5% |
| Cash at bank and in hand | 54/58 | €0 | €1,124 | +€1,124 | |
| Deferred charges and accrued income | 490/1 | €5,913 | €4,888 | -€1,025 | -17.3% |
| Total equity and liabilities | 10/49 | €35,744 | €25,507 | -€10,237 | -28.6% |
| Equity | 10/15 | €3,940 | €4,461 | +€521 | +13.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €940 | €1,461 | +€521 | +55.4% |
| Amounts payable | 17/49 | €31,804 | €21,046 | -€10,759 | -33.8% |
| Amounts payable within one year | 42/48 | €30,924 | €20,166 | -€10,759 | -34.8% |
| Financial debts | 43 | €3,878 | €1,315 | -€2,563 | -66.1% |
| Credit institutions | 430/8 | €3,878 | €1,315 | -€2,563 | -66.1% |
| Trade debts | 44 | €7,720 | €4,552 | -€3,168 | -41.0% |
| Suppliers | 440/4 | €7,720 | €4,552 | -€3,168 | -41.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €16,137 | €14,298 | -€1,839 | -11.4% |
| Taxes | 450/3 | €12,637 | €10,798 | -€1,839 | -14.6% |
| Remuneration and social security | 454/9 | €3,500 | €3,500 | = | 0.0% |
| Other amounts payable | 47/48 | €3,189 | €0 | -€3,189 | -100.0% |
| Accrued charges and deferred income | 492/3 | €880 | €880 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,393 | €3,112 | -€281 | -8.3% |
| Other operating charges | 640/8 | €613 | €1,121 | +€507 | +82.7% |
| Gross operating margin | 9900 | €8,557 | €24,687 | +€16,130 | +188.5% |
| Operating profit (loss) | 9901 | €4,550 | €20,454 | +€15,903 | +349.5% |
| Financial income | 75/76B | €100 | €5 | -€94 | -94.7% |
| Recurring financial income | 75 | €100 | €5 | -€94 | -94.7% |
| Financial charges | 65/66B | €1,825 | €2,901 | +€1,076 | +59.0% |
| Recurring financial charges | 65 | €1,825 | €2,901 | +€1,076 | +59.0% |
| Profit (loss) for the period before taxes | 9903 | €2,825 | €17,558 | +€14,733 | +521.5% |
| Income taxes | 67/77 | €2,174 | €7,037 | +€4,862 | +223.6% |
| Profit (loss) for the period | 9904 | €651 | €10,521 | +€9,871 | +1517.0% |
| Profit (loss) for the period to be appropriated | 9905 | €651 | €10,521 | +€9,871 | +1517.0% |
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 10 October 2026 via checked.be.