KoMMiTment: 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.
KoMMiTment
Largest movements
- Cash +€31,342
up €31,342 (+440%), from €7,121 to €38,462
mainly Net result for the year (+€38,636) and Other debts (+€33,638)
- Receivables within one year +€18,925
up €18,925 (+7,534%), from €251 to €19,176
of which Trade receivables: +€9,816
- Tangible fixed assets +€3,191
up €3,191 (+547%), from €583 to €3,774
of which Other tangible fixed assets: +€2,083
- Other debts +€33,638
up €33,638 (+329%), from €10,234 to €43,873
- Trade debts +€16,113
new in 2025: €16,113
- Profit (loss) carried forward +€3,779
up €3,779, from -€3,779 to €0
- Gross operating margin +€54,484
up €54,484, from -€563 to €53,921
- Taxes +€14,321
new in 2025: €14,321
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 | €7,955 | €61,485 | +€53,530 | +673% |
| Fixed assets | 21/28 | €583 | €3,774 | +€3,191 | +547% |
| Tangible fixed assets | 22/27 | €583 | €3,774 | +€3,191 | +547% |
| Furniture and vehicles | 24 | €583 | €1,691 | +€1,108 | +190% |
| Other tangible fixed assets | 26 | - | €2,083 | +€2,083 | |
| Current assets | 29/58 | €7,372 | €57,711 | +€50,339 | +683% |
| Amounts receivable within one year | 40/41 | €251 | €19,176 | +€18,925 | +7,534% |
| Trade receivables | 40 | - | €9,816 | +€9,816 | |
| Other amounts receivable | 41 | €251 | €9,360 | +€9,109 | +3,626% |
| Cash at bank and in hand | 54/58 | €7,121 | €38,462 | +€31,342 | +440% |
| Deferred charges and accrued income | 490/1 | - | €72 | +€72 | |
| Total equity and liabilities | 10/49 | €7,955 | €61,485 | +€53,530 | +673% |
| Equity | 10/15 | -€2,279 | €1,500 | +€3,779 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,779 | €0 | +€3,779 | |
| Amounts payable | 17/49 | €10,234 | €59,985 | +€49,751 | +486% |
| Amounts payable within one year | 42/48 | €10,234 | €59,985 | +€49,751 | +486% |
| Trade debts | 44 | - | €16,113 | +€16,113 | |
| Suppliers | 440/4 | - | €16,113 | +€16,113 | |
| Other amounts payable | 47/48 | €10,234 | €43,873 | +€33,638 | +329% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €468 | €539 | +€71 | +15.1% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | -€563 | €53,921 | +€54,484 | |
| Operating profit (loss) | 9901 | -€1,481 | €52,921 | +€54,402 | |
| Financial income | 75/76B | €129 | €141 | +€12 | +9.3% |
| Recurring financial income | 75 | €129 | €141 | +€12 | +9.3% |
| Financial charges | 65/66B | €94 | €104 | +€11 | +11.6% |
| Recurring financial charges | 65 | €94 | €104 | +€11 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,445 | €52,957 | +€54,403 | |
| Income taxes | 67/77 | - | €14,321 | +€14,321 | |
| Profit (loss) for the period | 9904 | -€1,445 | €38,636 | +€40,082 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,445 | €38,636 | +€40,082 |
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 17 October 2026 via checked.be.