KOMITRA: 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.
KOMITRA
Largest movements
- Receivables within one year -€44,003
down €44,003 (-51.5%), from €85,407 to €41,404
of which Trade receivables: -€48,574
- Tangible fixed assets -€19,203
down €19,203 (-6.6%), from €293,094 to €273,891
of which Land and buildings: -€15,867
- Deferred charges and accrued income +€13,085
up €13,085 (+121.5%), from €10,770 to €23,855
- Cash +€5,598
up €5,598 (+38.8%), from €14,428 to €20,026
mainly Depreciation (+€49,752) and Receivables within one year (+€44,003)
- Reserves -€25,000
down €25,000 (-12.8%), from €194,859 to €169,859
of which Distributable reserves: -€25,000
- Debts after one year -€21,500
down €21,500 (-13.6%), from €158,500 to €137,000
of which Other amounts payable: -€21,500
- Profit (loss) carried forward +€11,356
up €11,356 (+190.9%), from €5,947 to €17,303
- Tax, wage and social debts -€10,783
down €10,783 (-51.0%), from €21,148 to €10,366
- Gross operating margin -€56,651
down €56,651 (-52.6%), from €107,681 to €51,030
- Other operating charges -€15,484
down €15,484 (-55.8%), from €27,746 to €12,262
- Taxes -€8,561
down €8,561, from €8,550 to -€11
- Depreciation +€7,066
up €7,066 (+16.6%), from €42,686 to €49,752
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 | €422,699 | €378,176 | -€44,523 | -10.5% |
| Fixed assets | 21/28 | €312,094 | €292,891 | -€19,203 | -6.2% |
| Tangible fixed assets | 22/27 | €293,094 | €273,891 | -€19,203 | -6.6% |
| Land and buildings | 22 | €216,708 | €200,840 | -€15,867 | -7.3% |
| Plant, machinery and equipment | 23 | €16,115 | €10,227 | -€5,888 | -36.5% |
| Furniture and vehicles | 24 | €60,271 | €62,823 | +€2,552 | +4.2% |
| Financial fixed assets | 28 | €19,000 | €19,000 | = | 0.0% |
| Current assets | 29/58 | €110,605 | €85,285 | -€25,320 | -22.9% |
| Amounts receivable within one year | 40/41 | €85,407 | €41,404 | -€44,003 | -51.5% |
| Trade receivables | 40 | €83,608 | €35,034 | -€48,574 | -58.1% |
| Other amounts receivable | 41 | €1,799 | €6,370 | +€4,571 | +254.0% |
| Cash at bank and in hand | 54/58 | €14,428 | €20,026 | +€5,598 | +38.8% |
| Deferred charges and accrued income | 490/1 | €10,770 | €23,855 | +€13,085 | +121.5% |
| Total equity and liabilities | 10/49 | €422,699 | €378,176 | -€44,523 | -10.5% |
| Equity | 10/15 | €219,398 | €205,754 | -€13,644 | -6.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €194,859 | €169,859 | -€25,000 | -12.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €193,000 | €168,000 | -€25,000 | -13.0% |
| Profit (loss) carried forward | 14 | €5,947 | €17,303 | +€11,356 | +190.9% |
| Amounts payable | 17/49 | €203,300 | €172,422 | -€30,878 | -15.2% |
| Amounts payable after more than one year | 17 | €158,500 | €137,000 | -€21,500 | -13.6% |
| Financial debts | 170/4 | €19,000 | €19,000 | = | 0.0% |
| Other amounts payable | 178/9 | €139,500 | €118,000 | -€21,500 | -15.4% |
| Amounts payable within one year | 42/48 | €44,658 | €35,177 | -€9,482 | -21.2% |
| Trade debts | 44 | €19,988 | €21,958 | +€1,970 | +9.9% |
| Suppliers | 440/4 | €19,988 | €21,958 | +€1,970 | +9.9% |
| Taxes, remuneration and social security | 45 | €21,148 | €10,366 | -€10,783 | -51.0% |
| Taxes | 450/3 | €21,148 | €10,366 | -€10,783 | -51.0% |
| Other amounts payable | 47/48 | €3,522 | €2,853 | -€669 | -19.0% |
| Accrued charges and deferred income | 492/3 | €142 | €245 | +€103 | +72.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,686 | €49,752 | +€7,066 | +16.6% |
| Other operating charges | 640/8 | €27,746 | €12,262 | -€15,484 | -55.8% |
| Non-recurring operating charges | 66A | - | €535 | +€535 | |
| Gross operating margin | 9900 | €107,681 | €51,030 | -€56,651 | -52.6% |
| Operating profit (loss) | 9901 | €37,250 | -€11,519 | -€48,769 | |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €2,418 | €2,142 | -€276 | -11.4% |
| Recurring financial charges | 65 | €2,418 | €2,142 | -€276 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €34,832 | -€13,656 | -€48,488 | |
| Income taxes | 67/77 | €8,550 | -€11 | -€8,561 | |
| Profit (loss) for the period | 9904 | €26,282 | -€13,644 | -€39,926 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,282 | -€13,644 | -€39,926 |
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 4 October 2026 via checked.be.