KOMIKI: 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.
KOMIKI
Largest movements
- Cash +€953,555
up €953,555 (+4,499%), from €21,194 to €974,749
mainly Current investments (+€870,000) and Other debts (+€397,587)
- Current investments -€870,000
down €870,000 (-100%), from €870,000 to €0
- Tangible fixed assets -€19,114
down €19,114 (-7.4%), from €259,150 to €240,035
- Other debts +€397,587
new in 2025: €397,587
- Reserves -€314,572
down €314,572 (-51.7%), from €608,806 to €294,234
- Contributions -€19,900
down €19,900 (-99.5%), from €20,000 to €100
- Gross operating margin +€27,768
up €27,768 (+21.3%), from €130,217 to €157,985
- Taxes +€11,417
up €11,417 (+25.4%), from €44,983 to €56,400
- Financial charges -€7,088
down €7,088 (-29.5%), from €24,027 to €16,938
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 | €1,154,483 | €1,226,200 | +€71,717 | +6.2% |
| Fixed assets | 21/28 | €259,150 | €240,035 | -€19,114 | -7.4% |
| Tangible fixed assets | 22/27 | €259,150 | €240,035 | -€19,114 | -7.4% |
| Land and buildings | 22 | €259,150 | €240,035 | -€19,114 | -7.4% |
| Current assets | 29/58 | €895,333 | €986,164 | +€90,831 | +10.1% |
| Amounts receivable within one year | 40/41 | €4,139 | €11,415 | +€7,276 | +176% |
| Trade receivables | 40 | €4,139 | €11,415 | +€7,276 | +176% |
| Current investments | 50/53 | €870,000 | €0 | -€870,000 | -100% |
| Cash at bank and in hand | 54/58 | €21,194 | €974,749 | +€953,555 | +4,499% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,154,483 | €1,226,200 | +€71,717 | +6.2% |
| Equity | 10/15 | €628,806 | €294,334 | -€334,472 | -53.2% |
| Contributions | 10/11 | €20,000 | €100 | -€19,900 | -99.5% |
| Reserves | 13 | €608,806 | €294,234 | -€314,572 | -51.7% |
| Distributable reserves | 133 | €608,806 | €294,234 | -€314,572 | -51.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €525,677 | €931,866 | +€406,190 | +77.3% |
| Amounts payable within one year | 42/48 | €517,677 | €923,866 | +€406,190 | +78.5% |
| Financial debts | 43 | €500,000 | €500,000 | = | 0.0% |
| Credit institutions | 430/8 | €500,000 | €500,000 | = | 0.0% |
| Trade debts | 44 | €45 | €1,471 | +€1,426 | +3,144% |
| Suppliers | 440/4 | €45 | €1,471 | +€1,426 | +3,144% |
| Taxes, remuneration and social security | 45 | €17,631 | €24,808 | +€7,177 | +40.7% |
| Taxes | 450/3 | €17,631 | €24,808 | +€7,177 | +40.7% |
| Other amounts payable | 47/48 | - | €397,587 | +€397,587 | |
| Accrued charges and deferred income | 492/3 | €8,000 | €8,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,114 | €19,114 | = | 0.0% |
| Other operating charges | 640/8 | €7,774 | €7,892 | +€118 | +1.5% |
| Gross operating margin | 9900 | €130,217 | €157,985 | +€27,768 | +21.3% |
| Operating profit (loss) | 9901 | €103,329 | €130,979 | +€27,650 | +26.8% |
| Financial income | 75/76B | €62,073 | €63,215 | +€1,142 | +1.8% |
| Recurring financial income | 75 | €62,073 | €63,215 | +€1,142 | +1.8% |
| Financial charges | 65/66B | €24,027 | €16,938 | -€7,088 | -29.5% |
| Recurring financial charges | 65 | €24,027 | €16,938 | -€7,088 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | €141,376 | €177,256 | +€35,881 | +25.4% |
| Income taxes | 67/77 | €44,983 | €56,400 | +€11,417 | +25.4% |
| Profit (loss) for the period | 9904 | €96,392 | €120,857 | +€24,464 | +25.4% |
| Profit (loss) for the period to be appropriated | 9905 | €96,392 | €120,857 | +€24,464 | +25.4% |
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 19 October 2026 via checked.be.