Komodo Consulting: 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.
Komodo Consulting
Largest movements
- Tangible fixed assets -€29,613
down €29,613 (-7.6%), from €391,539 to €361,926
of which Land and buildings: -€20,699
- Cash -€9,295
down €9,295 (-99.8%), from €9,315 to €21
mainly Other debts (-€31,386) and Debts after one year (-€28,095)
- Reserves +€43,500
up €43,500 (+171%), from €25,500 to €69,000
of which Distributable reserves: +€43,500
- Other debts -€31,386
down €31,386 (-76.9%), from €40,796 to €9,410
- Debts after one year -€28,095
down €28,095 (-10.9%), from €257,576 to €229,481
of which Financial debts: -€28,095
- Current portion of long-term debt -€16,056
down €16,056 (-32.1%), from €50,070 to €34,013
- Tax, wage and social debts -€13,754
down €13,754 (-58.1%), from €23,654 to €9,901
of which Taxes: -€12,927
- Gross operating margin +€32,301
up €32,301 (+41.2%), from €78,351 to €110,653
- Financial charges +€5,372
up €5,372 (+52.7%), from €10,200 to €15,573
- Depreciation +€3,449
up €3,449 (+12.5%), from €27,492 to €30,941
- Other operating charges -€2,950
down €2,950 (-79.5%), from €3,712 to €762
- Taxes +€2,159
up €2,159 (+24.3%), from €8,871 to €11,030
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 | €412,968 | €371,940 | -€41,028 | -9.9% |
| Fixed assets | 21/28 | €402,339 | €370,326 | -€32,013 | -8.0% |
| Tangible fixed assets | 22/27 | €391,539 | €361,926 | -€29,613 | -7.6% |
| Land and buildings | 22 | €357,326 | €336,627 | -€20,699 | -5.8% |
| Plant, machinery and equipment | 23 | €3,098 | €1,182 | -€1,916 | -61.9% |
| Furniture and vehicles | 24 | €31,115 | €24,117 | -€6,998 | -22.5% |
| Financial fixed assets | 28 | €10,800 | €8,400 | -€2,400 | -22.2% |
| Current assets | 29/58 | €10,629 | €1,614 | -€9,014 | -84.8% |
| Amounts receivable within one year | 40/41 | €1,313 | €1,594 | +€280 | +21.3% |
| Trade receivables | 40 | €1,313 | €130 | -€1,183 | -90.1% |
| Other amounts receivable | 41 | - | €1,464 | +€1,464 | |
| Cash at bank and in hand | 54/58 | €9,315 | €21 | -€9,295 | -99.8% |
| Total equity and liabilities | 10/49 | €412,968 | €371,940 | -€41,028 | -9.9% |
| Equity | 10/15 | €25,500 | €69,000 | +€43,500 | +171% |
| Reserves | 13 | €25,500 | €69,000 | +€43,500 | +171% |
| Tax-exempt reserves | 132 | €25,500 | €25,500 | = | 0.0% |
| Distributable reserves | 133 | - | €43,500 | +€43,500 | |
| Amounts payable | 17/49 | €387,468 | €302,940 | -€84,527 | -21.8% |
| Amounts payable after more than one year | 17 | €257,576 | €229,481 | -€28,095 | -10.9% |
| Financial debts | 170/4 | €253,116 | €225,021 | -€28,095 | -11.1% |
| Other amounts payable | 178/9 | €4,460 | €4,460 | = | 0.0% |
| Amounts payable within one year | 42/48 | €129,892 | €73,459 | -€56,432 | -43.4% |
| Current portion of amounts payable after more than one year | 42 | €50,070 | €34,013 | -€16,056 | -32.1% |
| Financial debts | 43 | - | €12,389 | +€12,389 | |
| Credit institutions | 430/8 | - | €12,389 | +€12,389 | |
| Trade debts | 44 | €15,371 | €7,746 | -€7,626 | -49.6% |
| Suppliers | 440/4 | €15,371 | €7,746 | -€7,626 | -49.6% |
| Taxes, remuneration and social security | 45 | €23,654 | €9,901 | -€13,754 | -58.1% |
| Taxes | 450/3 | €22,828 | €9,901 | -€12,927 | -56.6% |
| Remuneration and social security | 454/9 | €827 | - | -€827 | |
| Other amounts payable | 47/48 | €40,796 | €9,410 | -€31,386 | -76.9% |
| Remuneration, social security and pensions | 62 | €8,270 | €8,867 | +€597 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,492 | €30,941 | +€3,449 | +12.5% |
| Other operating charges | 640/8 | €3,712 | €762 | -€2,950 | -79.5% |
| Gross operating margin | 9900 | €78,351 | €110,653 | +€32,301 | +41.2% |
| Operating profit (loss) | 9901 | €38,877 | €70,083 | +€31,206 | +80.3% |
| Financial income | 75/76B | - | €19 | +€19 | |
| Recurring financial income | 75 | - | €19 | +€19 | |
| Financial charges | 65/66B | €10,200 | €15,573 | +€5,372 | +52.7% |
| Recurring financial charges | 65 | €10,200 | €15,573 | +€5,372 | +52.7% |
| Profit (loss) for the period before taxes | 9903 | €28,677 | €54,530 | +€25,853 | +90.2% |
| Income taxes | 67/77 | €8,871 | €11,030 | +€2,159 | +24.3% |
| Profit (loss) for the period | 9904 | €19,806 | €43,500 | +€23,694 | +120% |
| Profit (loss) for the period to be appropriated | 9905 | €19,806 | €43,500 | +€23,694 | +120% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.