KOMINOO: 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.
KOMINOO
Largest movements
- Cash -€5,562
down €5,562 (-90.0%), from €6,178 to €616
mainly Net result for the year (-€11,728) and Receivables within one year (-€198)
- Tangible fixed assets -€1,825
down €1,825 (-36.0%), from €5,075 to €3,250
- Receivables within one year +€198
up €198 (+56.8%), from €349 to €547
- Profit (loss) carried forward -€11,728
down €11,728 (-55.4%), from -€21,181 to -€32,909
- Other debts +€3,670
up €3,670 (+21.7%), from €16,941 to €20,611
- Trade debts +€869
up €869 (+39.3%), from €2,213 to €3,082
- Financial charges -€3,005
down €3,005 (-84.6%), from €3,552 to €547
- Gross operating margin +€1,738
up €1,738 (+18.1%), from -€9,598 to -€7,860
- Other operating charges +€1,441
new in 2023: €1,441
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,232 | €5,044 | -€7,189 | -58.8% |
| Fixed assets | 21/28 | €5,705 | €3,880 | -€1,825 | -32.0% |
| Tangible fixed assets | 22/27 | €5,075 | €3,250 | -€1,825 | -36.0% |
| Furniture and vehicles | 24 | €5,075 | €3,250 | -€1,825 | -36.0% |
| Financial fixed assets | 28 | €630 | €630 | = | 0.0% |
| Current assets | 29/58 | €6,527 | €1,163 | -€5,364 | -82.2% |
| Amounts receivable within one year | 40/41 | €349 | €547 | +€198 | +56.8% |
| Other amounts receivable | 41 | €349 | €547 | +€198 | +56.8% |
| Cash at bank and in hand | 54/58 | €6,178 | €616 | -€5,562 | -90.0% |
| Total equity and liabilities | 10/49 | €12,232 | €5,044 | -€7,189 | -58.8% |
| Equity | 10/15 | -€6,921 | -€18,649 | -€11,728 | -169.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,181 | -€32,909 | -€11,728 | -55.4% |
| Amounts payable | 17/49 | €19,154 | €23,693 | +€4,539 | +23.7% |
| Amounts payable within one year | 42/48 | €19,154 | €23,693 | +€4,539 | +23.7% |
| Trade debts | 44 | €2,213 | €3,082 | +€869 | +39.3% |
| Suppliers | 440/4 | €2,213 | €3,082 | +€869 | +39.3% |
| Other amounts payable | 47/48 | €16,941 | €20,611 | +€3,670 | +21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,825 | €1,825 | = | 0.0% |
| Other operating charges | 640/8 | - | €1,441 | +€1,441 | |
| Gross operating margin | 9900 | -€9,598 | -€7,860 | +€1,738 | +18.1% |
| Operating profit (loss) | 9901 | -€11,422 | -€11,125 | +€297 | +2.6% |
| Financial charges | 65/66B | €3,552 | €547 | -€3,005 | -84.6% |
| Recurring financial charges | 65 | €3,552 | €547 | -€3,005 | -84.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,974 | -€11,672 | +€3,302 | +22.0% |
| Income taxes | 67/77 | €120 | €56 | -€64 | -53.3% |
| Profit (loss) for the period | 9904 | -€15,093 | -€11,728 | +€3,365 | +22.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,093 | -€11,728 | +€3,365 | +22.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.