KOMIK CONSULT: 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.
KOMIK CONSULT
Largest movements
- Tangible fixed assets -€12,225
down €12,225 (-2.8%), from €432,781 to €420,556
of which Land and buildings: -€15,073
- Debts after one year -€30,000
down €30,000 (-54.5%), from €55,000 to €25,000
- Profit (loss) carried forward +€19,113
up €19,113 (+132%), from €14,486 to €33,600
- Other debts -€7,500
down €7,500 (-2.3%), from €333,101 to €325,601
- Tax, wage and social debts +€6,371
up €6,371 (+176%), from €3,622 to €9,993
- Gross operating margin +€3,663
up €3,663 (+10.0%), from €36,640 to €40,304
- Taxes +€2,749
up €2,749 (+75.9%), from €3,622 to €6,371
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 | €441,909 | €427,784 | -€14,124 | -3.2% |
| Fixed assets | 21/28 | €432,781 | €420,556 | -€12,225 | -2.8% |
| Tangible fixed assets | 22/27 | €432,781 | €420,556 | -€12,225 | -2.8% |
| Land and buildings | 22 | €432,781 | €417,708 | -€15,073 | -3.5% |
| Other tangible fixed assets | 26 | - | €2,849 | +€2,849 | |
| Current assets | 29/58 | €9,128 | €7,228 | -€1,900 | -20.8% |
| Amounts receivable within one year | 40/41 | €2,118 | - | -€2,118 | |
| Trade receivables | 40 | €2,118 | - | -€2,118 | |
| Cash at bank and in hand | 54/58 | €7,011 | €7,228 | +€218 | +3.1% |
| Total equity and liabilities | 10/49 | €441,909 | €427,784 | -€14,124 | -3.2% |
| Equity | 10/15 | €17,986 | €37,100 | +€19,113 | +106% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,486 | €33,600 | +€19,113 | +132% |
| Amounts payable | 17/49 | €423,922 | €390,685 | -€33,237 | -7.8% |
| Amounts payable after more than one year | 17 | €55,000 | €25,000 | -€30,000 | -54.5% |
| Financial debts | 170/4 | €55,000 | €25,000 | -€30,000 | -54.5% |
| Amounts payable within one year | 42/48 | €366,722 | €365,685 | -€1,037 | -0.3% |
| Financial debts | 43 | €30,000 | €30,000 | = | 0.0% |
| Other loans | 439 | €30,000 | €30,000 | = | 0.0% |
| Trade debts | 44 | - | €92 | +€92 | |
| Suppliers | 440/4 | - | €92 | +€92 | |
| Taxes, remuneration and social security | 45 | €3,622 | €9,993 | +€6,371 | +176% |
| Taxes | 450/3 | €3,622 | €9,993 | +€6,371 | +176% |
| Other amounts payable | 47/48 | €333,101 | €325,601 | -€7,500 | -2.3% |
| Accrued charges and deferred income | 492/3 | €2,200 | - | -€2,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,225 | €12,225 | = | 0.0% |
| Other operating charges | 640/8 | €2,220 | €2,515 | +€295 | +13.3% |
| Gross operating margin | 9900 | €36,640 | €40,304 | +€3,663 | +10.0% |
| Operating profit (loss) | 9901 | €22,196 | €25,564 | +€3,369 | +15.2% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €80 | €80 | +€0 | 0.0% |
| Recurring financial charges | 65 | €80 | €80 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €22,119 | €25,484 | +€3,365 | +15.2% |
| Income taxes | 67/77 | €3,622 | €6,371 | +€2,749 | +75.9% |
| Profit (loss) for the period | 9904 | €18,498 | €19,113 | +€616 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,498 | €19,113 | +€616 | +3.3% |
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 15 October 2026 via checked.be.