KOMERCO: 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.
KOMERCO
Largest movements
- Intangible fixed assets +€13,393
up €13,393 (+34.6%), from €38,700 to €52,093
- Receivables within one year -€13,361
down €13,361 (-65.3%), from €20,459 to €7,098
of which Trade receivables: -€8,437
- Cash +€6,494
up €6,494 (+382.1%), from €1,700 to €8,194
mainly Net result for the year (+€14,802) and Receivables within one year (+€13,361)
- Profit (loss) carried forward +€14,802
up €14,802 (+49.1%), from -€30,139 to -€15,337
- Debts after one year -€12,638
down €12,638 (-28.5%), from €44,353 to €31,716
- Other debts +€5,926
up €5,926 (+47.8%), from €12,406 to €18,332
- Trade debts -€3,983
down €3,983 (-32.6%), from €12,204 to €8,222
- Current portion of long-term debt +€1,715
up €1,715 (+15.7%), from €10,923 to €12,638
- Gross operating margin +€36,206
up €36,206, from -€5,863 to €30,343
- Depreciation -€9,482
down €9,482 (-42.0%), from €22,593 to €13,110
- Financial charges +€825
up €825 (+50.9%), from €1,620 to €2,445
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,747 | €70,570 | +€5,823 | +9.0% |
| Fixed assets | 21/28 | €40,810 | €53,500 | +€12,690 | +31.1% |
| Intangible fixed assets | 21 | €38,700 | €52,093 | +€13,393 | +34.6% |
| Tangible fixed assets | 22/27 | €2,110 | €1,407 | -€703 | -33.3% |
| Furniture and vehicles | 24 | €2,110 | €1,407 | -€703 | -33.3% |
| Current assets | 29/58 | €23,937 | €17,070 | -€6,867 | -28.7% |
| Stocks and contracts in progress | 3 | €1,756 | €1,756 | = | 0.0% |
| Stocks | 30/36 | €1,756 | €1,756 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,459 | €7,098 | -€13,361 | -65.3% |
| Trade receivables | 40 | €15,030 | €6,593 | -€8,437 | -56.1% |
| Other amounts receivable | 41 | €5,429 | €505 | -€4,924 | -90.7% |
| Cash at bank and in hand | 54/58 | €1,700 | €8,194 | +€6,494 | +382.1% |
| Deferred charges and accrued income | 490/1 | €22 | €22 | -€0 | -0.3% |
| Total equity and liabilities | 10/49 | €64,747 | €70,570 | +€5,823 | +9.0% |
| Equity | 10/15 | -€15,139 | -€337 | +€14,802 | +97.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,139 | -€15,337 | +€14,802 | +49.1% |
| Amounts payable | 17/49 | €79,886 | €70,907 | -€8,980 | -11.2% |
| Amounts payable after more than one year | 17 | €44,353 | €31,716 | -€12,638 | -28.5% |
| Financial debts | 170/4 | €44,353 | €31,716 | -€12,638 | -28.5% |
| Amounts payable within one year | 42/48 | €35,533 | €39,191 | +€3,658 | +10.3% |
| Current portion of amounts payable after more than one year | 42 | €10,923 | €12,638 | +€1,715 | +15.7% |
| Trade debts | 44 | €12,204 | €8,222 | -€3,983 | -32.6% |
| Suppliers | 440/4 | €12,204 | €8,222 | -€3,983 | -32.6% |
| Other amounts payable | 47/48 | €12,406 | €18,332 | +€5,926 | +47.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,593 | €13,110 | -€9,482 | -42.0% |
| Other operating charges | 640/8 | €115 | €0 | -€115 | -100.0% |
| Gross operating margin | 9900 | -€5,863 | €30,343 | +€36,206 | |
| Operating profit (loss) | 9901 | -€28,570 | €17,233 | +€45,803 | |
| Financial income | 75/76B | €51 | €14 | -€36 | -71.5% |
| Recurring financial income | 75 | €51 | €14 | -€36 | -71.5% |
| Financial charges | 65/66B | €1,620 | €2,445 | +€825 | +50.9% |
| Recurring financial charges | 65 | €1,620 | €2,445 | +€825 | +50.9% |
| Profit (loss) for the period before taxes | 9903 | -€30,139 | €14,802 | +€44,942 | |
| Profit (loss) for the period | 9904 | -€30,139 | €14,802 | +€44,942 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,139 | €14,802 | +€44,942 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.