KOMI Projects: 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.
KOMI Projects
Largest movements
- Stocks and contracts -€939,060
down €939,060 (-57.7%), from €1.6m to €687,318
- Cash +€19,536
up €19,536, from €0 to €19,536
mainly Stocks and contracts (+€939,060) and Net result for the year (+€162,752)
- Other debts -€471,430
down €471,430 (-71.1%), from €662,727 to €191,297
- Short-term financial debts -€422,550
down €422,550 (-55.6%), from €759,582 to €337,032
- Current portion of long-term debt -€178,000
down €178,000 (-100.0%), from €178,000 to €0
- Reserves +€124,526
new in 2025: €124,526
- Tax, wage and social debts +€50,779
new in 2025: €50,779
- Gross operating margin +€225,596
up €225,596 (+2087.5%), from €10,807 to €236,403
- Taxes +€50,779
new in 2025: €50,779
- Financial charges -€15,125
down €15,125 (-40.5%), from €37,313 to €22,188
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 | €1,636,499 | €711,529 | -€924,970 | -56.5% |
| Current assets | 29/58 | €1,636,499 | €711,529 | -€924,970 | -56.5% |
| Stocks and contracts in progress | 3 | €1,626,378 | €687,318 | -€939,060 | -57.7% |
| Stocks | 30/36 | €1,626,378 | €687,318 | -€939,060 | -57.7% |
| Amounts receivable within one year | 40/41 | €10,120 | €4,675 | -€5,446 | -53.8% |
| Trade receivables | 40 | €10,120 | €4,675 | -€5,446 | -53.8% |
| Cash at bank and in hand | 54/58 | €0 | €19,536 | +€19,536 | |
| Total equity and liabilities | 10/49 | €1,636,499 | €711,529 | -€924,970 | -56.5% |
| Equity | 10/15 | -€36,226 | €126,526 | +€162,752 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €124,526 | +€124,526 | |
| Distributable reserves | 133 | - | €124,526 | +€124,526 | |
| Profit (loss) carried forward | 14 | -€38,226 | €0 | +€38,226 | |
| Amounts payable | 17/49 | €1,672,724 | €585,003 | -€1.1m | -65.0% |
| Amounts payable within one year | 42/48 | €1,672,724 | €585,003 | -€1.1m | -65.0% |
| Current portion of amounts payable after more than one year | 42 | €178,000 | €0 | -€178,000 | -100.0% |
| Financial debts | 43 | €759,582 | €337,032 | -€422,550 | -55.6% |
| Credit institutions | 430/8 | €759,582 | €337,032 | -€422,550 | -55.6% |
| Trade debts | 44 | €23,665 | €5,895 | -€17,770 | -75.1% |
| Suppliers | 440/4 | €23,665 | €5,895 | -€17,770 | -75.1% |
| Advances received on contracts in progress | 46 | €48,751 | €0 | -€48,751 | -100.0% |
| Taxes, remuneration and social security | 45 | - | €50,779 | +€50,779 | |
| Taxes | 450/3 | - | €50,779 | +€50,779 | |
| Other amounts payable | 47/48 | €662,727 | €191,297 | -€471,430 | -71.1% |
| Other operating charges | 640/8 | €569 | €684 | +€115 | +20.3% |
| Gross operating margin | 9900 | €10,807 | €236,403 | +€225,596 | +2087.5% |
| Operating profit (loss) | 9901 | €10,238 | €235,719 | +€225,481 | +2202.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €37,313 | €22,188 | -€15,125 | -40.5% |
| Recurring financial charges | 65 | €37,313 | €22,188 | -€15,125 | -40.5% |
| Profit (loss) for the period before taxes | 9903 | -€27,075 | €213,531 | +€240,606 | |
| Income taxes | 67/77 | - | €50,779 | +€50,779 | |
| Profit (loss) for the period | 9904 | -€27,075 | €162,752 | +€189,827 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,075 | €162,752 | +€189,827 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.