KOMMATI: 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.
KOMMATI
Largest movements
- Intangible fixed assets -€25,000
down €25,000 (-33.3%), from €75,000 to €50,000
- Tangible fixed assets -€13,897
down €13,897 (-30.7%), from €45,208 to €31,311
of which Plant, machinery and equipment: -€7,408
- Cash +€10,223
up €10,223 (+32.7%), from €31,266 to €41,489
mainly Net result for the year (+€47,023) and Depreciation (+€40,593)
- Receivables within one year -€8,338
down €8,338 (-48.7%), from €17,137 to €8,800
of which Other amounts receivable: -€7,396
- Stocks and contracts +€4,094
up €4,094 (+25.9%), from €15,830 to €19,923
- Debts after one year -€30,304
down €30,304 (-82.0%), from €36,972 to €6,668
- Other debts -€15,000
down €15,000 (-60.0%), from €25,000 to €10,000
- Tax, wage and social debts +€11,814
up €11,814 (+5,886%), from €201 to €12,015
of which Remuneration and social security: +€6,662
- Trade debts +€5,670
up €5,670 (+722%), from €785 to €6,455
- Profit (loss) carried forward -€4,492
down €4,492 (-6.2%), from €72,023 to €67,531
- Gross operating margin +€48,800
up €48,800 (+32.9%), from €148,223 to €197,023
- Staff costs +€21,421
up €21,421 (+33.3%), from €64,303 to €85,724
- Taxes +€8,880
up €8,880 (+114%), from €7,762 to €16,642
- Depreciation -€5,184
down €5,184 (-11.3%), from €45,777 to €40,593
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 | €184,441 | €151,524 | -€32,918 | -17.8% |
| Fixed assets | 21/28 | €120,208 | €81,311 | -€38,897 | -32.4% |
| Intangible fixed assets | 21 | €75,000 | €50,000 | -€25,000 | -33.3% |
| Tangible fixed assets | 22/27 | €45,208 | €31,311 | -€13,897 | -30.7% |
| Land and buildings | 22 | €6,939 | €4,960 | -€1,979 | -28.5% |
| Plant, machinery and equipment | 23 | €19,443 | €12,035 | -€7,408 | -38.1% |
| Furniture and vehicles | 24 | €5,001 | €3,256 | -€1,745 | -34.9% |
| Other tangible fixed assets | 26 | €13,825 | €11,060 | -€2,765 | -20.0% |
| Current assets | 29/58 | €64,234 | €70,213 | +€5,979 | +9.3% |
| Stocks and contracts in progress | 3 | €15,830 | €19,923 | +€4,094 | +25.9% |
| Stocks | 30/36 | €15,830 | €19,923 | +€4,094 | +25.9% |
| Amounts receivable within one year | 40/41 | €17,137 | €8,800 | -€8,338 | -48.7% |
| Trade receivables | 40 | €4,845 | €3,904 | -€941 | -19.4% |
| Other amounts receivable | 41 | €12,292 | €4,896 | -€7,396 | -60.2% |
| Cash at bank and in hand | 54/58 | €31,266 | €41,489 | +€10,223 | +32.7% |
| Total equity and liabilities | 10/49 | €184,441 | €151,524 | -€32,918 | -17.8% |
| Equity | 10/15 | €90,573 | €86,081 | -€4,492 | -5.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,023 | €67,531 | -€4,492 | -6.2% |
| Amounts payable | 17/49 | €93,869 | €65,442 | -€28,426 | -30.3% |
| Amounts payable after more than one year | 17 | €36,972 | €6,668 | -€30,304 | -82.0% |
| Financial debts | 170/4 | €36,972 | €6,668 | -€30,304 | -82.0% |
| Amounts payable within one year | 42/48 | €56,896 | €58,774 | +€1,878 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €30,910 | €30,304 | -€606 | -2.0% |
| Trade debts | 44 | €785 | €6,455 | +€5,670 | +722% |
| Suppliers | 440/4 | €785 | €6,455 | +€5,670 | +722% |
| Taxes, remuneration and social security | 45 | €201 | €12,015 | +€11,814 | +5,886% |
| Taxes | 450/3 | - | €5,152 | +€5,152 | |
| Remuneration and social security | 454/9 | €201 | €6,863 | +€6,662 | +3,319% |
| Other amounts payable | 47/48 | €25,000 | €10,000 | -€15,000 | -60.0% |
| Remuneration, social security and pensions | 62 | €64,303 | €85,724 | +€21,421 | +33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,777 | €40,593 | -€5,184 | -11.3% |
| Other operating charges | 640/8 | €6,848 | €5,443 | -€1,405 | -20.5% |
| Gross operating margin | 9900 | €148,223 | €197,023 | +€48,800 | +32.9% |
| Operating profit (loss) | 9901 | €31,295 | €65,264 | +€33,969 | +109% |
| Financial income | 75/76B | €62 | €80 | +€18 | +30.0% |
| Recurring financial income | 75 | €62 | €80 | +€18 | +30.0% |
| Financial charges | 65/66B | €3,087 | €1,679 | -€1,408 | -45.6% |
| Recurring financial charges | 65 | €3,087 | €1,679 | -€1,408 | -45.6% |
| Profit (loss) for the period before taxes | 9903 | €28,270 | €63,665 | +€35,396 | +125% |
| Income taxes | 67/77 | €7,762 | €16,642 | +€8,880 | +114% |
| Profit (loss) for the period | 9904 | €20,508 | €47,023 | +€26,515 | +129% |
| Profit (loss) for the period to be appropriated | 9905 | €20,508 | €47,023 | +€26,515 | +129% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.