KOMINTECH: 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.
KOMINTECH
Largest movements
- Cash -€47,090
down €47,090 (-59.8%), from €78,728 to €31,639
mainly Net result for the year (-€61,382) and Tax, wage and social debts (-€1,163)
- Tangible fixed assets -€8,348
down €8,348 (-59.7%), from €13,971 to €5,624
of which Furniture and vehicles: -€7,945
- Receivables within one year -€6,303
down €6,303 (-32.4%), from €19,461 to €13,159
of which Trade receivables: -€10,075
- Profit (loss) carried forward -€61,382
down €61,382 (-69.8%), from €87,978 to €26,596
- Tax, wage and social debts -€1,163
down €1,163 (-19.0%), from €6,133 to €4,969
- Gross operating margin -€36,392
down €36,392 (-221%), from -€16,457 to -€52,849
- Other operating charges -€967
down €967 (-92.6%), from €1,044 to €77
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 | €113,711 | €52,011 | -€61,700 | -54.3% |
| Fixed assets | 21/28 | €14,826 | €6,479 | -€8,348 | -56.3% |
| Tangible fixed assets | 22/27 | €13,971 | €5,624 | -€8,348 | -59.7% |
| Furniture and vehicles | 24 | €11,733 | €3,788 | -€7,945 | -67.7% |
| Other tangible fixed assets | 26 | €2,239 | €1,836 | -€403 | -18.0% |
| Financial fixed assets | 28 | €855 | €855 | = | 0.0% |
| Current assets | 29/58 | €98,885 | €45,532 | -€53,353 | -54.0% |
| Amounts receivable within one year | 40/41 | €19,461 | €13,159 | -€6,303 | -32.4% |
| Trade receivables | 40 | €10,075 | - | -€10,075 | |
| Other amounts receivable | 41 | €9,386 | €13,159 | +€3,773 | +40.2% |
| Cash at bank and in hand | 54/58 | €78,728 | €31,639 | -€47,090 | -59.8% |
| Deferred charges and accrued income | 490/1 | €695 | €735 | +€40 | +5.7% |
| Total equity and liabilities | 10/49 | €113,711 | €52,011 | -€61,700 | -54.3% |
| Equity | 10/15 | €103,700 | €42,318 | -€61,382 | -59.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €3,322 | €3,322 | = | 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% |
| Distributable reserves | 133 | €1,462 | €1,462 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,978 | €26,596 | -€61,382 | -69.8% |
| Amounts payable | 17/49 | €10,011 | €9,693 | -€318 | -3.2% |
| Amounts payable within one year | 42/48 | €10,011 | €9,693 | -€318 | -3.2% |
| Financial debts | 43 | - | €127 | +€127 | |
| Credit institutions | 430/8 | - | €127 | +€127 | |
| Trade debts | 44 | €3,879 | €4,596 | +€718 | +18.5% |
| Suppliers | 440/4 | €3,879 | €4,596 | +€718 | +18.5% |
| Taxes, remuneration and social security | 45 | €6,133 | €4,969 | -€1,163 | -19.0% |
| Taxes | 450/3 | €6,133 | €4,969 | -€1,163 | -19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,737 | €8,348 | -€390 | -4.5% |
| Other operating charges | 640/8 | €1,044 | €77 | -€967 | -92.6% |
| Gross operating margin | 9900 | -€16,457 | -€52,849 | -€36,392 | -221% |
| Operating profit (loss) | 9901 | -€26,239 | -€61,273 | -€35,035 | -134% |
| Financial income | 75/76B | €239 | €526 | +€287 | +120% |
| Recurring financial income | 75 | €239 | €526 | +€287 | +120% |
| Financial charges | 65/66B | €238 | €361 | +€122 | +51.4% |
| Recurring financial charges | 65 | €238 | €361 | +€122 | +51.4% |
| Profit (loss) for the period before taxes | 9903 | -€26,238 | -€61,108 | -€34,870 | -133% |
| Income taxes | 67/77 | €320 | €275 | -€45 | -14.2% |
| Profit (loss) for the period | 9904 | -€26,558 | -€61,382 | -€34,824 | -131% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,558 | -€61,382 | -€34,824 | -131% |
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 26 October 2026 via checked.be.