KOMMIL FOO CIE: 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.
KOMMIL FOO CIE
Largest movements
- Receivables within one year +€241,008
up €241,008 (+88.2%), from €273,349 to €514,357
of which Trade receivables: +€200,864
- Cash +€53,089
up €53,089 (+32.8%), from €161,914 to €215,004
mainly Trade debts (+€239,063) and Net result for the year (+€121,651)
- Trade debts +€239,063
up €239,063 (+999%), from €23,925 to €262,988
- Short-term financial debts -€125,000
no longer reported in 2025 (was €125,000)
- Reserves +€121,651
up €121,651 (+48.8%), from €249,356 to €371,007
- Accrued charges and deferred income +€43,954
new in 2025: €43,954
- Tax, wage and social debts +€30,322
up €30,322 (+765%), from €3,961 to €34,283
- Gross operating margin +€202,153
up €202,153, from -€6,718 to €195,435
- Taxes +€34,664
up €34,664 (+173%), from €20,000 to €54,664
- Other operating charges +€4,511
up €4,511 (+81.9%), from €5,507 to €10,018
- Financial charges +€3,179
up €3,179 (+63.6%), from €4,997 to €8,176
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 | €445,174 | €739,354 | +€294,179 | +66.1% |
| Fixed assets | 21/28 | €238 | €1,577 | +€1,338 | +561% |
| Tangible fixed assets | 22/27 | €238 | €1,577 | +€1,338 | +561% |
| Plant, machinery and equipment | 23 | €238 | €1,577 | +€1,338 | +561% |
| Current assets | 29/58 | €444,936 | €737,777 | +€292,841 | +65.8% |
| Stocks and contracts in progress | 3 | €4,178 | €6,284 | +€2,106 | +50.4% |
| Stocks | 30/36 | €4,178 | €6,284 | +€2,106 | +50.4% |
| Amounts receivable within one year | 40/41 | €273,349 | €514,357 | +€241,008 | +88.2% |
| Trade receivables | 40 | €155,263 | €356,126 | +€200,864 | +129% |
| Other amounts receivable | 41 | €118,086 | €158,231 | +€40,145 | +34.0% |
| Cash at bank and in hand | 54/58 | €161,914 | €215,004 | +€53,089 | +32.8% |
| Deferred charges and accrued income | 490/1 | €5,494 | €2,132 | -€3,362 | -61.2% |
| Total equity and liabilities | 10/49 | €445,174 | €739,354 | +€294,179 | +66.1% |
| Equity | 10/15 | €255,556 | €377,207 | +€121,651 | +47.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €249,356 | €371,007 | +€121,651 | +48.8% |
| Distributable reserves | 133 | €249,356 | €371,007 | +€121,651 | +48.8% |
| Amounts payable | 17/49 | €189,618 | €362,147 | +€172,528 | +91.0% |
| Amounts payable within one year | 42/48 | €189,618 | €318,193 | +€128,575 | +67.8% |
| Current portion of amounts payable after more than one year | 42 | €3,410 | €3,400 | -€10 | -0.3% |
| Financial debts | 43 | €125,000 | - | -€125,000 | |
| Credit institutions | 430/8 | €125,000 | - | -€125,000 | |
| Trade debts | 44 | €23,925 | €262,988 | +€239,063 | +999% |
| Suppliers | 440/4 | €23,925 | €262,988 | +€239,063 | +999% |
| Advances received on contracts in progress | 46 | €18,325 | €1,620 | -€16,705 | -91.2% |
| Taxes, remuneration and social security | 45 | €3,961 | €34,283 | +€30,322 | +765% |
| Taxes | 450/3 | €3,961 | €34,283 | +€30,322 | +765% |
| Other amounts payable | 47/48 | €14,997 | €15,902 | +€905 | +6.0% |
| Accrued charges and deferred income | 492/3 | - | €43,954 | +€43,954 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €879 | €1,027 | +€148 | +16.8% |
| Other operating charges | 640/8 | €5,507 | €10,018 | +€4,511 | +81.9% |
| Gross operating margin | 9900 | -€6,718 | €195,435 | +€202,153 | |
| Operating profit (loss) | 9901 | -€13,104 | €184,390 | +€197,494 | |
| Financial income | 75/76B | €113 | €101 | -€12 | -10.2% |
| Recurring financial income | 75 | €113 | €101 | -€12 | -10.2% |
| Financial charges | 65/66B | €4,997 | €8,176 | +€3,179 | +63.6% |
| Recurring financial charges | 65 | €4,997 | €8,176 | +€3,179 | +63.6% |
| Profit (loss) for the period before taxes | 9903 | -€17,988 | €176,315 | +€194,303 | |
| Income taxes | 67/77 | €20,000 | €54,664 | +€34,664 | +173% |
| Profit (loss) for the period | 9904 | -€37,988 | €121,651 | +€159,639 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,988 | €121,651 | +€159,639 |
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 13 October 2026 via checked.be.