KOMITO TECHNICS: 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 TECHNICS
Largest movements
- Tangible fixed assets -€42,684
down €42,684 (-5.6%), from €755,528 to €712,844
of which Land and buildings: -€37,852
- Receivables within one year -€11,931
down €11,931 (-41.6%), from €28,698 to €16,766
of which Trade receivables: -€8,430
- Profit (loss) carried forward -€87,829
down €87,829 (-29.0%), from -€302,855 to -€390,684
- Other debts +€83,330
up €83,330 (+25.6%), from €325,356 to €408,686
- Debts after one year -€51,257
down €51,257 (-13.5%), from €378,803 to €327,546
- Accrued charges and deferred income +€10,773
new in 2025: €10,773
- Revaluation surpluses -€10,000
down €10,000 (-5.6%), from €180,000 to €170,000
- Financial charges +€11,510
up €11,510 (+126.4%), from €9,103 to €20,613
- Gross operating margin +€5,341
up €5,341 (+21.6%), from -€24,784 to -€19,443
- Other operating charges -€3,081
down €3,081 (-37.7%), from €8,177 to €5,096
- Depreciation -€2,197
down €2,197 (-4.9%), from €44,881 to €42,684
- Taxes +€1,700
no longer reported in 2025 (was -€1,700)
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 | €784,606 | €737,839 | -€46,767 | -6.0% |
| Fixed assets | 21/28 | €755,528 | €712,844 | -€42,684 | -5.6% |
| Tangible fixed assets | 22/27 | €755,528 | €712,844 | -€42,684 | -5.6% |
| Land and buildings | 22 | €747,006 | €709,154 | -€37,852 | -5.1% |
| Plant, machinery and equipment | 23 | €2,557 | €2,037 | -€520 | -20.4% |
| Furniture and vehicles | 24 | €5,965 | €1,654 | -€4,312 | -72.3% |
| Current assets | 29/58 | €29,078 | €24,995 | -€4,083 | -14.0% |
| Amounts receivable within one year | 40/41 | €28,698 | €16,766 | -€11,931 | -41.6% |
| Trade receivables | 40 | €13,207 | €4,777 | -€8,430 | -63.8% |
| Other amounts receivable | 41 | €15,491 | €11,989 | -€3,501 | -22.6% |
| Cash at bank and in hand | 54/58 | - | €7,220 | +€7,220 | |
| Deferred charges and accrued income | 490/1 | €380 | €1,009 | +€628 | +165.2% |
| Total equity and liabilities | 10/49 | €784,606 | €737,839 | -€46,767 | -6.0% |
| Equity | 10/15 | €18,840 | -€68,989 | -€87,829 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €180,000 | €170,000 | -€10,000 | -5.6% |
| Reserves | 13 | €123,095 | €133,095 | +€10,000 | +8.1% |
| Distributable reserves | 133 | €123,095 | €133,095 | +€10,000 | +8.1% |
| Profit (loss) carried forward | 14 | -€302,855 | -€390,684 | -€87,829 | -29.0% |
| Amounts payable | 17/49 | €765,766 | €806,828 | +€41,062 | +5.4% |
| Amounts payable after more than one year | 17 | €378,803 | €327,546 | -€51,257 | -13.5% |
| Financial debts | 170/4 | €378,803 | €327,546 | -€51,257 | -13.5% |
| Amounts payable within one year | 42/48 | €386,963 | €468,509 | +€81,545 | +21.1% |
| Current portion of amounts payable after more than one year | 42 | €54,160 | €52,758 | -€1,402 | -2.6% |
| Financial debts | 43 | €1,673 | - | -€1,673 | |
| Credit institutions | 430/8 | €1,673 | - | -€1,673 | |
| Trade debts | 44 | €4,804 | €6,057 | +€1,252 | +26.1% |
| Suppliers | 440/4 | €4,804 | €6,057 | +€1,252 | +26.1% |
| Taxes, remuneration and social security | 45 | €970 | €1,008 | +€38 | +3.9% |
| Taxes | 450/3 | €970 | €1,008 | +€38 | +3.9% |
| Other amounts payable | 47/48 | €325,356 | €408,686 | +€83,330 | +25.6% |
| Accrued charges and deferred income | 492/3 | - | €10,773 | +€10,773 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,881 | €42,684 | -€2,197 | -4.9% |
| Other operating charges | 640/8 | €8,177 | €5,096 | -€3,081 | -37.7% |
| Gross operating margin | 9900 | -€24,784 | -€19,443 | +€5,341 | +21.6% |
| Operating profit (loss) | 9901 | -€77,842 | -€67,223 | +€10,619 | +13.6% |
| Financial income | 75/76B | €0 | €7 | +€7 | +9942.9% |
| Recurring financial income | 75 | €0 | €7 | +€7 | +9942.9% |
| Financial charges | 65/66B | €9,103 | €20,613 | +€11,510 | +126.4% |
| Recurring financial charges | 65 | €9,103 | €20,613 | +€11,510 | +126.4% |
| Profit (loss) for the period before taxes | 9903 | -€86,945 | -€87,829 | -€884 | -1.0% |
| Income taxes | 67/77 | -€1,700 | - | +€1,700 | |
| Profit (loss) for the period | 9904 | -€85,245 | -€87,829 | -€2,584 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€85,245 | -€87,829 | -€2,584 | -3.0% |
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.