KOMIO: 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.
KOMIO
Largest movements
- Intangible fixed assets -€3,270
down €3,270 (-13.0%), from €25,140 to €21,870
- Cash -€1,756
down €1,756 (-9.9%), from €17,703 to €15,947
mainly Net result for the year (-€6,273) and Receivables within one year (-€1,027)
- Receivables within one year +€1,027
new in 2024: €1,027
- Profit (loss) carried forward -€6,273
down €6,273 (-19.4%), from -€32,280 to -€38,553
- Trade debts +€2,321
up €2,321 (+3061.5%), from €76 to €2,397
- Gross operating margin +€2,818
up €2,818 (+60.8%), from -€4,635 to -€1,818
- Other operating charges -€1,469
down €1,469 (-65.1%), from €2,256 to €787
- Depreciation -€247
down €247 (-6.5%), from €3,804 to €3,557
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,130 | €38,844 | -€4,286 | -9.9% |
| Fixed assets | 21/28 | €25,427 | €21,870 | -€3,557 | -14.0% |
| Intangible fixed assets | 21 | €25,140 | €21,870 | -€3,270 | -13.0% |
| Tangible fixed assets | 22/27 | €287 | €0 | -€287 | -100.0% |
| Furniture and vehicles | 24 | €287 | €0 | -€287 | -100.0% |
| Current assets | 29/58 | €17,703 | €16,974 | -€730 | -4.1% |
| Amounts receivable within one year | 40/41 | - | €1,027 | +€1,027 | |
| Other amounts receivable | 41 | - | €1,027 | +€1,027 | |
| Cash at bank and in hand | 54/58 | €17,703 | €15,947 | -€1,756 | -9.9% |
| Total equity and liabilities | 10/49 | €43,130 | €38,844 | -€4,286 | -9.9% |
| Equity | 10/15 | €17,720 | €11,447 | -€6,273 | -35.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,280 | -€38,553 | -€6,273 | -19.4% |
| Amounts payable | 17/49 | €25,410 | €27,397 | +€1,987 | +7.8% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 170/4 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €410 | €2,397 | +€1,987 | +484.3% |
| Trade debts | 44 | €76 | €2,397 | +€2,321 | +3061.5% |
| Suppliers | 440/4 | €76 | €2,397 | +€2,321 | +3061.5% |
| Taxes, remuneration and social security | 45 | €334 | - | -€334 | |
| Taxes | 450/3 | €334 | - | -€334 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,804 | €3,557 | -€247 | -6.5% |
| Other operating charges | 640/8 | €2,256 | €787 | -€1,469 | -65.1% |
| Gross operating margin | 9900 | -€4,635 | -€1,818 | +€2,818 | +60.8% |
| Operating profit (loss) | 9901 | -€10,696 | -€6,162 | +€4,534 | +42.4% |
| Financial charges | 65/66B | €106 | €111 | +€5 | +4.5% |
| Recurring financial charges | 65 | €106 | €111 | +€5 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,802 | -€6,273 | +€4,529 | +41.9% |
| Profit (loss) for the period | 9904 | -€10,802 | -€6,273 | +€4,529 | +41.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,802 | -€6,273 | +€4,529 | +41.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.