KOMMER: 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.
KOMMER
Largest movements
- Cash +€6,060
up €6,060 (+63.2%), from €9,591 to €15,651
mainly Net result for the year (+€6,569) and Tax, wage and social debts (+€1,575)
- Deferred charges and accrued income +€634
up €634 (+135.0%), from €470 to €1,103
- Reserves +€6,569
up €6,569 (+202.8%), from €3,239 to €9,808
- Other debts -€1,769
no longer reported in 2025 (was €1,769)
- Tax, wage and social debts +€1,575
up €1,575 (+140.9%), from €1,117 to €2,692
- Trade debts +€205
up €205 (+12.4%), from €1,648 to €1,853
- Gross operating margin +€5,208
up €5,208 (+92.8%), from €5,611 to €10,819
- Taxes +€1,575
up €1,575 (+140.9%), from €1,117 to €2,692
- Staff costs +€960
new in 2025: €960
- Financial charges -€596
down €596 (-75.0%), from €794 to €198
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 | €10,274 | €16,853 | +€6,579 | +64.0% |
| Current assets | 29/58 | €10,274 | €16,853 | +€6,579 | +64.0% |
| Amounts receivable within one year | 40/41 | €213 | €99 | -€114 | -53.7% |
| Trade receivables | 40 | €213 | €99 | -€114 | -53.7% |
| Cash at bank and in hand | 54/58 | €9,591 | €15,651 | +€6,060 | +63.2% |
| Deferred charges and accrued income | 490/1 | €470 | €1,103 | +€634 | +135.0% |
| Total equity and liabilities | 10/49 | €10,274 | €16,853 | +€6,579 | +64.0% |
| Equity | 10/15 | €5,739 | €12,308 | +€6,569 | +114.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €3,239 | €9,808 | +€6,569 | +202.8% |
| Distributable reserves | 133 | €3,239 | €9,808 | +€6,569 | +202.8% |
| Amounts payable | 17/49 | €4,535 | €4,545 | +€10 | +0.2% |
| Amounts payable within one year | 42/48 | €4,535 | €4,545 | +€10 | +0.2% |
| Trade debts | 44 | €1,648 | €1,853 | +€205 | +12.4% |
| Suppliers | 440/4 | €1,648 | €1,853 | +€205 | +12.4% |
| Taxes, remuneration and social security | 45 | €1,117 | €2,692 | +€1,575 | +140.9% |
| Taxes | 450/3 | €1,117 | €2,692 | +€1,575 | +140.9% |
| Other amounts payable | 47/48 | €1,769 | - | -€1,769 | |
| Remuneration, social security and pensions | 62 | - | €960 | +€960 | |
| Other operating charges | 640/8 | €470 | €400 | -€70 | -14.9% |
| Gross operating margin | 9900 | €5,611 | €10,819 | +€5,208 | +92.8% |
| Operating profit (loss) | 9901 | €5,142 | €9,459 | +€4,317 | +84.0% |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €794 | €198 | -€596 | -75.0% |
| Recurring financial charges | 65 | €794 | €198 | -€596 | -75.0% |
| Profit (loss) for the period before taxes | 9903 | €4,356 | €9,261 | +€4,905 | +112.6% |
| Income taxes | 67/77 | €1,117 | €2,692 | +€1,575 | +140.9% |
| Profit (loss) for the period | 9904 | €3,239 | €6,569 | +€3,330 | +102.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,239 | €6,569 | +€3,330 | +102.8% |
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 9 October 2026 via checked.be.