Kommaraf: 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.
Kommaraf
Largest movements
- Cash +€95,405
up €95,405 (+232%), from €41,162 to €136,567
mainly Net result for the year (+€83,660) and Receivables within one year (+€13,585)
- Receivables within one year -€13,585
down €13,585 (-66.3%), from €20,498 to €6,913
- Profit (loss) carried forward +€83,660
up €83,660 (+755%), from €11,084 to €94,744
- Gross operating margin +€85,870
up €85,870, from -€2,102 to €83,768
- Purchases and services -€3,566
down €3,566 (-5.2%), from €68,317 to €64,751
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 | €61,660 | €144,534 | +€82,873 | +134% |
| Current assets | 29/58 | €61,660 | €144,534 | +€82,873 | +134% |
| Amounts receivable within one year | 40/41 | €20,498 | €6,913 | -€13,585 | -66.3% |
| Other amounts receivable | 41 | €20,498 | €6,913 | -€13,585 | -66.3% |
| Cash at bank and in hand | 54/58 | €41,162 | €136,567 | +€95,405 | +232% |
| Deferred charges and accrued income | 490/1 | - | €1,053 | +€1,053 | |
| Total equity and liabilities | 10/49 | €61,660 | €144,534 | +€82,873 | +134% |
| Equity | 10/15 | €56,133 | €139,793 | +€83,660 | +149% |
| Contributions | 10/11 | €45,048 | €45,048 | = | 0.0% |
| Capital | 10 | €45,048 | €45,048 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,084 | €94,744 | +€83,660 | +755% |
| Amounts payable | 17/49 | €5,528 | €4,741 | -€787 | -14.2% |
| Amounts payable within one year | 42/48 | €5,528 | €4,741 | -€787 | -14.2% |
| Trade debts | 44 | €5,528 | €4,741 | -€787 | -14.2% |
| Suppliers | 440/4 | €5,528 | €4,741 | -€787 | -14.2% |
| Turnover | 70 | €20,037 | €19,604 | -€433 | -2.2% |
| Membership fees, donations, legacies and grants | 73 | €25,549 | €86,457 | +€60,907 | +238% |
| Goods, raw materials, services and sundry goods | 60/61 | €68,317 | €64,751 | -€3,566 | -5.2% |
| Other operating charges | 640/8 | €65 | €174 | +€108 | +166% |
| Non-recurring operating charges | 66A | - | €96 | +€96 | |
| Gross operating margin | 9900 | -€2,102 | €83,768 | +€85,870 | |
| Operating profit (loss) | 9901 | -€2,167 | €83,499 | +€85,666 | |
| Financial income | 75/76B | €218 | €579 | +€361 | +166% |
| Recurring financial income | 75 | €218 | €579 | +€361 | +166% |
| Financial charges | 65/66B | €67 | €418 | +€351 | +522% |
| Recurring financial charges | 65 | €67 | €418 | +€351 | +522% |
| Profit (loss) for the period before taxes | 9903 | -€2,017 | €83,660 | +€85,677 | |
| Profit (loss) for the period | 9904 | -€2,017 | €83,660 | +€85,677 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,017 | €83,660 | +€85,677 |
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 14 October 2026 via checked.be.