Komito: 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.
Komito
Largest movements
- Cash +€65,166
up €65,166 (+622.3%), from €10,472 to €75,638
mainly Net result for the year (+€56,406) and Receivables within one year (+€9,650)
- Receivables within one year -€9,650
down €9,650 (-11.6%), from €83,173 to €73,523
of which Trade receivables: -€51,650
- Reserves +€54,740
up €54,740 (+84.5%), from €64,765 to €119,505
- Accrued charges and deferred income +€1,560
new in 2025: €1,560
- Gross operating margin -€12,992
down €12,992 (-15.5%), from €84,043 to €71,051
- Taxes -€2,399
down €2,399 (-14.1%), from €17,017 to €14,618
- Financial income +€1,170
new in 2025: €1,170
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.
Cash bridge derived
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 | €96,749 | €151,734 | +€54,985 | +56.8% |
| Fixed assets | 21/28 | €3,104 | €2,572 | -€531 | -17.1% |
| Tangible fixed assets | 22/27 | €3,104 | €2,572 | -€531 | -17.1% |
| Furniture and vehicles | 24 | €3,104 | €2,572 | -€531 | -17.1% |
| Current assets | 29/58 | €93,645 | €149,161 | +€55,516 | +59.3% |
| Amounts receivable within one year | 40/41 | €83,173 | €73,523 | -€9,650 | -11.6% |
| Trade receivables | 40 | €83,173 | €31,523 | -€51,650 | -62.1% |
| Other amounts receivable | 41 | - | €42,000 | +€42,000 | |
| Cash at bank and in hand | 54/58 | €10,472 | €75,638 | +€65,166 | +622.3% |
| Total equity and liabilities | 10/49 | €96,749 | €151,734 | +€54,985 | +56.8% |
| Equity | 10/15 | €67,765 | €122,505 | +€54,740 | +80.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €64,765 | €119,505 | +€54,740 | +84.5% |
| Distributable reserves | 133 | €64,765 | €119,505 | +€54,740 | +84.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €28,984 | €29,229 | +€245 | +0.8% |
| Amounts payable within one year | 42/48 | €28,984 | €27,669 | -€1,315 | -4.5% |
| Trade debts | 44 | €317 | €472 | +€155 | +48.9% |
| Suppliers | 440/4 | €317 | €472 | +€155 | +48.9% |
| Taxes, remuneration and social security | 45 | €27,001 | €25,531 | -€1,470 | -5.4% |
| Taxes | 450/3 | €27,001 | €25,531 | -€1,470 | -5.4% |
| Other amounts payable | 47/48 | €1,666 | €1,666 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €1,560 | +€1,560 | |
| Remuneration, social security and pensions | 62 | €235 | €0 | -€235 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €275 | €1,072 | +€797 | +289.5% |
| Other operating charges | 640/8 | €50 | €0 | -€50 | -100.0% |
| Gross operating margin | 9900 | €84,043 | €71,051 | -€12,992 | -15.5% |
| Operating profit (loss) | 9901 | €83,483 | €69,979 | -€13,504 | -16.2% |
| Financial income | 75/76B | - | €1,170 | +€1,170 | |
| Recurring financial income | 75 | - | €1,170 | +€1,170 | |
| Financial charges | 65/66B | €35 | €126 | +€91 | +259.6% |
| Recurring financial charges | 65 | €35 | €126 | +€91 | +259.6% |
| Profit (loss) for the period before taxes | 9903 | €83,448 | €71,023 | -€12,425 | -14.9% |
| Income taxes | 67/77 | €17,017 | €14,618 | -€2,399 | -14.1% |
| Profit (loss) for the period | 9904 | €66,431 | €56,406 | -€10,025 | -15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €66,431 | €56,406 | -€10,025 | -15.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.