KOMMILFOO MANAGEMENT: 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.
KOMMILFOO MANAGEMENT
Largest movements
- Cash +€209,626
up €209,626 (+67.7%), from €309,689 to €519,316
mainly Net result for the year (+€178,686) and Investment in fixed assets (net) (+€163,324)
- Tangible fixed assets -€181,890
down €181,890 (-48.4%), from €375,688 to €193,798
of which Land and buildings: -€172,353
- Reserves +€180,000
new in 2025: €180,000
- Debts after one year -€145,425
no longer reported in 2025 (was €145,425)
- Current portion of long-term debt -€22,315
no longer reported in 2025 (was €22,315)
- Tax, wage and social debts +€16,364
up €16,364 (+136.2%), from €12,012 to €28,376
- Trade debts -€8,694
down €8,694 (-98.1%), from €8,863 to €169
- Gross operating margin +€167,367
up €167,367 (+147.6%), from €113,392 to €280,758
- Taxes +€64,832
up €64,832 (+437.5%), from €14,820 to €79,652
- Depreciation -€14,181
down €14,181 (-43.3%), from €32,747 to €18,566
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 | €704,566 | €728,689 | +€24,124 | +3.4% |
| Fixed assets | 21/28 | €375,688 | €193,798 | -€181,890 | -48.4% |
| Tangible fixed assets | 22/27 | €375,688 | €193,798 | -€181,890 | -48.4% |
| Land and buildings | 22 | €333,400 | €161,047 | -€172,353 | -51.7% |
| Plant, machinery and equipment | 23 | €6,835 | - | -€6,835 | |
| Furniture and vehicles | 24 | €35,453 | €32,751 | -€2,702 | -7.6% |
| Current assets | 29/58 | €328,877 | €534,891 | +€206,014 | +62.6% |
| Amounts receivable within one year | 40/41 | €10,238 | €9,187 | -€1,051 | -10.3% |
| Trade receivables | 40 | €5,959 | €5,993 | +€34 | +0.6% |
| Other amounts receivable | 41 | €4,279 | €3,193 | -€1,085 | -25.4% |
| Cash at bank and in hand | 54/58 | €309,689 | €519,316 | +€209,626 | +67.7% |
| Deferred charges and accrued income | 490/1 | €8,950 | €6,389 | -€2,562 | -28.6% |
| Total equity and liabilities | 10/49 | €704,566 | €728,689 | +€24,124 | +3.4% |
| Equity | 10/15 | €499,670 | €678,356 | +€178,686 | +35.8% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | - | €180,000 | +€180,000 | |
| Distributable reserves | 133 | - | €180,000 | +€180,000 | |
| Profit (loss) carried forward | 14 | €479,210 | €477,896 | -€1,314 | -0.3% |
| Amounts payable | 17/49 | €204,895 | €50,333 | -€154,562 | -75.4% |
| Amounts payable after more than one year | 17 | €145,425 | - | -€145,425 | |
| Financial debts | 170/4 | €145,425 | - | -€145,425 | |
| Amounts payable within one year | 42/48 | €56,693 | €50,333 | -€6,360 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €22,315 | - | -€22,315 | |
| Trade debts | 44 | €8,863 | €169 | -€8,694 | -98.1% |
| Suppliers | 440/4 | €8,863 | €169 | -€8,694 | -98.1% |
| Taxes, remuneration and social security | 45 | €12,012 | €28,376 | +€16,364 | +136.2% |
| Taxes | 450/3 | €12,012 | €28,376 | +€16,364 | +136.2% |
| Other amounts payable | 47/48 | €13,503 | €21,788 | +€8,285 | +61.4% |
| Accrued charges and deferred income | 492/3 | €2,777 | - | -€2,777 | |
| Non-recurring operating income | 76A | €190,765 | €227,729 | +€36,964 | +19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,747 | €18,566 | -€14,181 | -43.3% |
| Other operating charges | 640/8 | €2,763 | €577 | -€2,187 | -79.1% |
| Gross operating margin | 9900 | €113,392 | €280,758 | +€167,367 | +147.6% |
| Operating profit (loss) | 9901 | €77,881 | €261,616 | +€183,734 | +235.9% |
| Financial income | 75/76B | €1,726 | €3,638 | +€1,911 | +110.7% |
| Recurring financial income | 75 | €1,726 | €3,638 | +€1,911 | +110.7% |
| Financial charges | 65/66B | €7,243 | €6,916 | -€326 | -4.5% |
| Recurring financial charges | 65 | €6,855 | €6,916 | +€61 | +0.9% |
| Non-recurring financial charges | 66B | €387 | - | -€387 | |
| Profit (loss) for the period before taxes | 9903 | €72,365 | €258,337 | +€185,972 | +257.0% |
| Income taxes | 67/77 | €14,820 | €79,652 | +€64,832 | +437.5% |
| Profit (loss) for the period | 9904 | €57,546 | €178,686 | +€121,140 | +210.5% |
| Profit (loss) for the period to be appropriated | 9905 | €57,546 | €178,686 | +€121,140 | +210.5% |
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 6 October 2026 via checked.be.