KOMERIT: 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.
KOMERIT
Largest movements
- Cash +€67,459
up €67,459 (+152%), from €44,410 to €111,868
mainly Net result for the year (+€64,180) and Tax, wage and social debts (+€9,002)
- Current investments +€8,802
new in 2025: €8,802
- Tangible fixed assets -€3,483
down €3,483 (-27.9%), from €12,467 to €8,984
of which Furniture and vehicles: -€2,285
- Reserves +€62,514
up €62,514 (+150%), from €41,773 to €104,286
- Tax, wage and social debts +€9,002
up €9,002 (+51.7%), from €17,411 to €26,414
- Other debts +€2,067
up €2,067 (+24.8%), from €8,333 to €10,400
- Gross operating margin +€29,675
up €29,675 (+53.0%), from €56,013 to €85,688
- Taxes +€5,722
up €5,722 (+49.4%), from €11,581 to €17,304
- Depreciation +€2,453
up €2,453 (+238%), from €1,029 to €3,483
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.
Derived cash bridge
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 | €69,758 | €143,817 | +€74,059 | +106% |
| Fixed assets | 21/28 | €12,467 | €8,984 | -€3,483 | -27.9% |
| Tangible fixed assets | 22/27 | €12,467 | €8,984 | -€3,483 | -27.9% |
| Plant, machinery and equipment | 23 | €2,173 | €1,713 | -€460 | -21.2% |
| Furniture and vehicles | 24 | €6,701 | €4,415 | -€2,285 | -34.1% |
| Other tangible fixed assets | 26 | €3,593 | €2,855 | -€738 | -20.5% |
| Current assets | 29/58 | €57,291 | €134,834 | +€77,542 | +135% |
| Amounts receivable within one year | 40/41 | €11,519 | €12,759 | +€1,240 | +10.8% |
| Trade receivables | 40 | €11,519 | €12,759 | +€1,240 | +10.8% |
| Current investments | 50/53 | - | €8,802 | +€8,802 | |
| Cash at bank and in hand | 54/58 | €44,410 | €111,868 | +€67,459 | +152% |
| Deferred charges and accrued income | 490/1 | €1,363 | €1,404 | +€41 | +3.0% |
| Total equity and liabilities | 10/49 | €69,758 | €143,817 | +€74,059 | +106% |
| Equity | 10/15 | €43,773 | €106,286 | +€62,514 | +143% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €41,773 | €104,286 | +€62,514 | +150% |
| Distributable reserves | 133 | €41,773 | €104,286 | +€62,514 | +150% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €25,985 | €37,531 | +€11,545 | +44.4% |
| Amounts payable within one year | 42/48 | €25,985 | €37,062 | +€11,077 | +42.6% |
| Trade debts | 44 | €241 | €248 | +€7 | +3.1% |
| Suppliers | 440/4 | €241 | €248 | +€7 | +3.1% |
| Taxes, remuneration and social security | 45 | €17,411 | €26,414 | +€9,002 | +51.7% |
| Taxes | 450/3 | €17,411 | €26,414 | +€9,002 | +51.7% |
| Other amounts payable | 47/48 | €8,333 | €10,400 | +€2,067 | +24.8% |
| Accrued charges and deferred income | 492/3 | - | €468 | +€468 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,029 | €3,483 | +€2,453 | +238% |
| Gross operating margin | 9900 | €56,013 | €85,688 | +€29,675 | +53.0% |
| Operating profit (loss) | 9901 | €54,984 | €82,205 | +€27,222 | +49.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €30 | €722 | +€692 | +2,305% |
| Recurring financial charges | 65 | €30 | €722 | +€692 | +2,305% |
| Profit (loss) for the period before taxes | 9903 | €54,954 | €81,483 | +€26,530 | +48.3% |
| Income taxes | 67/77 | €11,581 | €17,304 | +€5,722 | +49.4% |
| Profit (loss) for the period | 9904 | €43,373 | €64,180 | +€20,807 | +48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €43,373 | €64,180 | +€20,807 | +48.0% |
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 27 October 2026 via checked.be.