KOMI&CO: 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.
KOMI&CO
Largest movements
- Receivables within one year +€13,978
up €13,978 (+69.0%), from €20,252 to €34,230
of which Trade receivables: +€8,840
- Cash +€13,647
up €13,647 (+553%), from €2,466 to €16,113
mainly Other debts (+€12,995) and Depreciation (+€10,784)
- Tangible fixed assets -€8,701
down €8,701 (-36.3%), from €23,999 to €15,298
of which Leasing and similar rights: -€7,190
- Other debts +€12,995
new in 2025: €12,995
- Debts after one year +€9,670
up €9,670 (+57.9%), from €16,712 to €26,382
- Current portion of long-term debt +€6,309
up €6,309 (+103%), from €6,129 to €12,438
- Trade debts -€5,962
down €5,962 (-35.5%), from €16,781 to €10,819
- Profit (loss) carried forward -€2,856
down €2,856 (-35.7%), from -€8,009 to -€10,865
- Gross operating margin -€9,737
down €9,737 (-41.9%), from €23,245 to €13,508
- Taxes -€1,826
no longer reported in 2025 (was €1,826)
- Financial charges +€452
up €452 (+10.0%), from €4,523 to €4,975
- Financial income +€273
up €273 (+341%), from €80 to €353
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 | €52,232 | €70,562 | +€18,330 | +35.1% |
| Fixed assets | 21/28 | €27,999 | €19,298 | -€8,701 | -31.1% |
| Tangible fixed assets | 22/27 | €23,999 | €15,298 | -€8,701 | -36.3% |
| Plant, machinery and equipment | 23 | €3,107 | €2,486 | -€621 | -20.0% |
| Furniture and vehicles | 24 | €1,252 | €362 | -€890 | -71.1% |
| Leasing and similar rights | 25 | €19,640 | €12,450 | -€7,190 | -36.6% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €24,233 | €51,264 | +€27,031 | +112% |
| Amounts receivable within one year | 40/41 | €20,252 | €34,230 | +€13,978 | +69.0% |
| Trade receivables | 40 | €11,730 | €20,570 | +€8,840 | +75.4% |
| Other amounts receivable | 41 | €8,522 | €13,660 | +€5,138 | +60.3% |
| Cash at bank and in hand | 54/58 | €2,466 | €16,113 | +€13,647 | +553% |
| Deferred charges and accrued income | 490/1 | €1,515 | €921 | -€594 | -39.2% |
| Total equity and liabilities | 10/49 | €52,232 | €70,562 | +€18,330 | +35.1% |
| Equity | 10/15 | €10,784 | €7,928 | -€2,856 | -26.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €193 | €193 | = | 0.0% |
| Non-distributable reserves | 130/1 | €193 | €193 | = | 0.0% |
| Reserves not available under the articles | 1311 | €193 | €193 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,009 | -€10,865 | -€2,856 | -35.7% |
| Amounts payable | 17/49 | €41,448 | €62,634 | +€21,186 | +51.1% |
| Amounts payable after more than one year | 17 | €16,712 | €26,382 | +€9,670 | +57.9% |
| Financial debts | 170/4 | €16,712 | €26,382 | +€9,670 | +57.9% |
| Amounts payable within one year | 42/48 | €24,736 | €36,252 | +€11,516 | +46.6% |
| Current portion of amounts payable after more than one year | 42 | €6,129 | €12,438 | +€6,309 | +103% |
| Trade debts | 44 | €16,781 | €10,819 | -€5,962 | -35.5% |
| Suppliers | 440/4 | €16,781 | €10,819 | -€5,962 | -35.5% |
| Taxes, remuneration and social security | 45 | €1,826 | - | -€1,826 | |
| Taxes | 450/3 | €1,826 | - | -€1,826 | |
| Other amounts payable | 47/48 | - | €12,995 | +€12,995 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,819 | €10,784 | -€35 | -0.3% |
| Other operating charges | 640/8 | €1,008 | €958 | -€50 | -5.0% |
| Gross operating margin | 9900 | €23,245 | €13,508 | -€9,737 | -41.9% |
| Operating profit (loss) | 9901 | €11,418 | €1,766 | -€9,652 | -84.5% |
| Financial income | 75/76B | €80 | €353 | +€273 | +341% |
| Recurring financial income | 75 | €80 | €353 | +€273 | +341% |
| Financial charges | 65/66B | €4,523 | €4,975 | +€452 | +10.0% |
| Recurring financial charges | 65 | €4,523 | €4,975 | +€452 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €6,975 | -€2,856 | -€9,831 | |
| Income taxes | 67/77 | €1,826 | - | -€1,826 | |
| Profit (loss) for the period | 9904 | €5,149 | -€2,856 | -€8,005 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,149 | -€2,856 | -€8,005 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.