KOMIS: 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.
KOMIS
Largest movements
- Cash +€2.5m
up €2.5m (+148%), from €1.7m to €4.2m
mainly Receivables within one year (+€1.8m) and Advances received (+€1.3m)
- Receivables within one year -€1.8m
down €1.8m (-98.4%), from €1.8m to €29,152
of which Trade receivables: -€1.8m
- Deferred charges and accrued income +€487,732
up €487,732 (+4,876%), from €10,003 to €497,736
- Current investments +€300,000
up €300,000, from €0 to €300,000
- Advances received +€1.3m
new in 2025: €1.3m
- Reserves +€574,447
up €574,447 (+29.8%), from €1.9m to €2.5m
of which Distributable reserves: +€494,457
- Other debts -€524,492
down €524,492 (-80.6%), from €650,357 to €125,865
- Profit (loss) carried forward +€245,230
up €245,230 (+61.9%), from €396,340 to €641,570
- Trade debts -€113,226
down €113,226 (-27.6%), from €409,861 to €296,635
- Gross operating margin +€276,325
up €276,325 (+29.2%), from €945,151 to €1.2m
- Taxes -€71,699
down €71,699 (-32.6%), from €220,090 to €148,391
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 | €3,572,408 | €5,039,424 | +€1.5m | +41.1% |
| Fixed assets | 21/28 | €77,661 | €59,630 | -€18,031 | -23.2% |
| Tangible fixed assets | 22/27 | €77,661 | €59,630 | -€18,031 | -23.2% |
| Plant, machinery and equipment | 23 | €2,180 | €140 | -€2,040 | -93.6% |
| Furniture and vehicles | 24 | €67,814 | €54,485 | -€13,329 | -19.7% |
| Other tangible fixed assets | 26 | €7,668 | €5,005 | -€2,662 | -34.7% |
| Current assets | 29/58 | €3,494,747 | €4,979,794 | +€1.5m | +42.5% |
| Amounts receivable within one year | 40/41 | €1,808,233 | €29,152 | -€1.8m | -98.4% |
| Trade receivables | 40 | €1,786,894 | €2,864 | -€1.8m | -99.8% |
| Other amounts receivable | 41 | €21,339 | €26,287 | +€4,948 | +23.2% |
| Current investments | 50/53 | €0 | €300,000 | +€300,000 | |
| Cash at bank and in hand | 54/58 | €1,676,510 | €4,152,907 | +€2.5m | +148% |
| Deferred charges and accrued income | 490/1 | €10,003 | €497,736 | +€487,732 | +4,876% |
| Total equity and liabilities | 10/49 | €3,572,408 | €5,039,424 | +€1.5m | +41.1% |
| Equity | 10/15 | €2,337,487 | €3,157,164 | +€819,677 | +35.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,928,748 | €2,503,195 | +€574,447 | +29.8% |
| Tax-exempt reserves | 132 | €21,750 | €101,740 | +€79,990 | +368% |
| Distributable reserves | 133 | €1,906,998 | €2,401,455 | +€494,457 | +25.9% |
| Profit (loss) carried forward | 14 | €396,340 | €641,570 | +€245,230 | +61.9% |
| Amounts payable | 17/49 | €1,234,921 | €1,882,260 | +€647,339 | +52.4% |
| Amounts payable within one year | 42/48 | €1,172,737 | €1,767,918 | +€595,181 | +50.8% |
| Trade debts | 44 | €409,861 | €296,635 | -€113,226 | -27.6% |
| Suppliers | 440/4 | €409,861 | €296,635 | -€113,226 | -27.6% |
| Advances received on contracts in progress | 46 | - | €1,250,365 | +€1.3m | |
| Taxes, remuneration and social security | 45 | €112,519 | €95,054 | -€17,466 | -15.5% |
| Taxes | 450/3 | €84,337 | €63,612 | -€20,725 | -24.6% |
| Remuneration and social security | 454/9 | €28,182 | €31,441 | +€3,260 | +11.6% |
| Other amounts payable | 47/48 | €650,357 | €125,865 | -€524,492 | -80.6% |
| Accrued charges and deferred income | 492/3 | €62,184 | €114,342 | +€52,158 | +83.9% |
| Non-recurring operating income | 76A | €12,000 | €494,457 | +€482,457 | +4,020% |
| Remuneration, social security and pensions | 62 | €234,117 | €243,187 | +€9,071 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,439 | €25,374 | +€935 | +3.8% |
| Other operating charges | 640/8 | €6,853 | €2,223 | -€4,630 | -67.6% |
| Gross operating margin | 9900 | €945,151 | €1,221,475 | +€276,325 | +29.2% |
| Operating profit (loss) | 9901 | €679,742 | €950,691 | +€270,948 | +39.9% |
| Financial income | 75/76B | €41,627 | €33,504 | -€8,123 | -19.5% |
| Recurring financial income | 75 | €41,627 | €33,504 | -€8,123 | -19.5% |
| Financial charges | 65/66B | €14,437 | €16,127 | +€1,690 | +11.7% |
| Recurring financial charges | 65 | €14,437 | €16,127 | +€1,690 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | €706,933 | €968,068 | +€261,135 | +36.9% |
| Income taxes | 67/77 | €220,090 | €148,391 | -€71,699 | -32.6% |
| Profit (loss) for the period | 9904 | €486,843 | €819,677 | +€332,834 | +68.4% |
| Transfer to tax-exempt reserves | 689 | - | €79,990 | +€79,990 | |
| Profit (loss) for the period to be appropriated | 9905 | €486,843 | €739,687 | +€252,844 | +51.9% |
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 31 October 2026 via checked.be.