KOMFORM: 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.
KOMFORM
Largest movements
- Receivables within one year -€36,396
down €36,396 (-30.6%), from €119,004 to €82,609
- Cash +€2,713
up €2,713 (+347%), from €782 to €3,494
mainly Receivables within one year (+€36,396)
- Other debts -€19,074
down €19,074 (-69.0%), from €27,649 to €8,575
- Trade debts -€10,409
down €10,409 (-65.6%), from €15,877 to €5,468
- Tax, wage and social debts -€4,122
down €4,122 (-41.8%), from €9,866 to €5,744
- Gross operating margin -€18,469
down €18,469 (-78.7%), from €23,459 to €4,990
- Taxes -€3,858
down €3,858 (-80.2%), from €4,812 to €954
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 | €199,290 | €165,607 | -€33,683 | -16.9% |
| Current assets | 29/58 | €199,290 | €165,607 | -€33,683 | -16.9% |
| Amounts receivable within one year | 40/41 | €119,004 | €82,609 | -€36,396 | -30.6% |
| Trade receivables | 40 | €119,004 | €82,609 | -€36,396 | -30.6% |
| Cash at bank and in hand | 54/58 | €782 | €3,494 | +€2,713 | +347% |
| Deferred charges and accrued income | 490/1 | €79,504 | €79,504 | = | 0.0% |
| Total equity and liabilities | 10/49 | €199,290 | €165,607 | -€33,683 | -16.9% |
| Equity | 10/15 | €145,898 | €145,821 | -€78 | -0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €62,359 | €62,359 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €60,499 | €60,499 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,339 | €77,261 | -€78 | -0.1% |
| Amounts payable | 17/49 | €53,392 | €19,786 | -€33,605 | -62.9% |
| Amounts payable within one year | 42/48 | €53,392 | €19,786 | -€33,605 | -62.9% |
| Trade debts | 44 | €15,877 | €5,468 | -€10,409 | -65.6% |
| Suppliers | 440/4 | €15,877 | €5,468 | -€10,409 | -65.6% |
| Taxes, remuneration and social security | 45 | €9,866 | €5,744 | -€4,122 | -41.8% |
| Taxes | 450/3 | €9,866 | €5,744 | -€4,122 | -41.8% |
| Other amounts payable | 47/48 | €27,649 | €8,575 | -€19,074 | -69.0% |
| Non-recurring operating income | 76A | €36,000 | - | -€36,000 | |
| Other operating charges | 640/8 | €4,263 | €4,056 | -€206 | -4.8% |
| Gross operating margin | 9900 | €23,459 | €4,990 | -€18,469 | -78.7% |
| Operating profit (loss) | 9901 | €19,196 | €934 | -€18,262 | -95.1% |
| Financial charges | 65/66B | €64 | €58 | -€6 | -10.0% |
| Recurring financial charges | 65 | €64 | €58 | -€6 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €19,132 | €876 | -€18,256 | -95.4% |
| Income taxes | 67/77 | €4,812 | €954 | -€3,858 | -80.2% |
| Profit (loss) for the period | 9904 | €14,320 | -€78 | -€14,398 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,320 | -€78 | -€14,398 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.