KOMIKA: 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.
KOMIKA
Largest movements
- Tangible fixed assets +€20,085
up €20,085 (+167.4%), from €12,000 to €32,085
- Current assets +€3,759
up €3,759 (+53.0%), from €7,095 to €10,854
- Debts within one year +€56,401
up €56,401 (+183.1%), from €30,804 to €87,205
- Profit (loss) carried forward -€32,557
down €32,557 (-275.7%), from -€11,809 to -€44,366
- Gross operating margin -€9,565
down €9,565 (-130.5%), from -€7,328 to -€16,893
- Depreciation +€4,515
up €4,515 (+150.5%), from €3,000 to €7,515
- Taxes +€198
new in 2017: €198
From the 2016 result to the 2017 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2016 | 2017 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,095 | €42,939 | +€23,844 | +124.9% |
| Fixed assets | 21/28 | €12,000 | €32,085 | +€20,085 | +167.4% |
| Tangible fixed assets | 22/27 | €12,000 | €32,085 | +€20,085 | +167.4% |
| Current assets | 29/58 | €7,095 | €10,854 | +€3,759 | +53.0% |
| Stocks and contracts in progress | 3 | €6,760 | €10,046 | +€3,286 | +48.6% |
| Total equity and liabilities | 10/49 | €19,095 | €42,939 | +€23,844 | +124.9% |
| Equity | 10/15 | -€11,709 | -€44,266 | -€32,557 | -278.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,809 | -€44,366 | -€32,557 | -275.7% |
| Amounts payable | 17/49 | €30,804 | €87,205 | +€56,401 | +183.1% |
| Amounts payable within one year | 42/48 | €30,804 | €87,205 | +€56,401 | +183.1% |
| Trade debts | 44 | €21,527 | €2,819 | -€18,708 | -86.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,000 | €7,515 | +€4,515 | +150.5% |
| Gross operating margin | 9900 | -€7,328 | -€16,893 | -€9,565 | -130.5% |
| Operating profit (loss) | 9901 | -€11,790 | -€32,359 | -€20,569 | -174.5% |
| Recurring financial charges | 65 | €20 | - | -€20 | |
| Profit (loss) for the period before taxes | 9903 | -€11,809 | -€32,359 | -€20,550 | -174.0% |
| Income taxes | 67/77 | - | €198 | +€198 | |
| Profit (loss) for the period | 9904 | -€11,809 | -€32,557 | -€20,747 | -175.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,809 | -€32,557 | -€20,747 | -175.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2016 and 31 December 2017. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.