KOMIT: 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.
KOMIT
Largest movements
- Cash +€13,124
up €13,124 (+17.4%), from €75,621 to €88,745
mainly Other debts (+€28,069) and Depreciation (+€5,507)
- Receivables within one year +€11,235
up €11,235 (+63.0%), from €17,837 to €29,072
of which Trade receivables: +€11,150
- Tangible fixed assets -€4,058
down €4,058 (-11.5%), from €35,328 to €31,270
- Deferred charges and accrued income -€2,532
down €2,532 (-56.0%), from €4,525 to €1,993
- Other debts +€28,069
up €28,069 (+31.0%), from €90,631 to €118,700
- Profit (loss) carried forward -€9,756
down €9,756, from €6,875 to -€2,881
- Tax, wage and social debts -€2,458
down €2,458 (-22.7%), from €10,808 to €8,350
- Trade debts +€1,840
up €1,840 (+29.3%), from €6,290 to €8,130
- Gross operating margin +€48,451
up €48,451 (+757%), from €6,402 to €54,853
- Financial charges +€19,747
up €19,747 (+55.9%), from €35,329 to €55,076
- Depreciation +€701
up €701 (+14.6%), from €4,807 to €5,507
- Other operating charges -€667
down €667 (-14.7%), from €4,528 to €3,861
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 | €133,311 | €151,080 | +€17,769 | +13.3% |
| Fixed assets | 21/28 | €35,328 | €31,270 | -€4,058 | -11.5% |
| Tangible fixed assets | 22/27 | €35,328 | €31,270 | -€4,058 | -11.5% |
| Land and buildings | 22 | €12,875 | €11,153 | -€1,722 | -13.4% |
| Plant, machinery and equipment | 23 | €15,659 | €14,037 | -€1,621 | -10.4% |
| Furniture and vehicles | 24 | €6,795 | €6,079 | -€715 | -10.5% |
| Current assets | 29/58 | €97,983 | €119,811 | +€21,828 | +22.3% |
| Amounts receivable within one year | 40/41 | €17,837 | €29,072 | +€11,235 | +63.0% |
| Trade receivables | 40 | €16,012 | €27,162 | +€11,150 | +69.6% |
| Other amounts receivable | 41 | €1,824 | €1,910 | +€85 | +4.7% |
| Cash at bank and in hand | 54/58 | €75,621 | €88,745 | +€13,124 | +17.4% |
| Deferred charges and accrued income | 490/1 | €4,525 | €1,993 | -€2,532 | -56.0% |
| Total equity and liabilities | 10/49 | €133,311 | €151,080 | +€17,769 | +13.3% |
| Equity | 10/15 | €25,475 | €15,719 | -€9,756 | -38.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,875 | -€2,881 | -€9,756 | |
| Amounts payable | 17/49 | €107,836 | €135,362 | +€27,525 | +25.5% |
| Amounts payable within one year | 42/48 | €107,729 | €135,180 | +€27,452 | +25.5% |
| Trade debts | 44 | €6,290 | €8,130 | +€1,840 | +29.3% |
| Suppliers | 440/4 | €6,290 | €8,130 | +€1,840 | +29.3% |
| Taxes, remuneration and social security | 45 | €10,808 | €8,350 | -€2,458 | -22.7% |
| Taxes | 450/3 | €10,808 | €8,350 | -€2,458 | -22.7% |
| Other amounts payable | 47/48 | €90,631 | €118,700 | +€28,069 | +31.0% |
| Accrued charges and deferred income | 492/3 | €107 | €181 | +€74 | +68.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,807 | €5,507 | +€701 | +14.6% |
| Other operating charges | 640/8 | €4,528 | €3,861 | -€667 | -14.7% |
| Gross operating margin | 9900 | €6,402 | €54,853 | +€48,451 | +757% |
| Operating profit (loss) | 9901 | -€2,932 | €45,484 | +€48,417 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €35,329 | €55,076 | +€19,747 | +55.9% |
| Recurring financial charges | 65 | €35,329 | €55,076 | +€19,747 | +55.9% |
| Profit (loss) for the period before taxes | 9903 | -€38,261 | -€9,592 | +€28,669 | +74.9% |
| Income taxes | 67/77 | €176 | €165 | -€11 | -6.3% |
| Profit (loss) for the period | 9904 | -€38,437 | -€9,756 | +€28,680 | +74.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,437 | -€9,756 | +€28,680 | +74.6% |
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.