KOMONO: 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.
What changed
KOMONO
NACE 46.432, Wholesale trade
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€513,708
2024 · €277,459+€236,249
Equity
€1.9m
2024 · €1.4m+€513,708
Cash
€325,774
2024 · €290,515+€35,259
Balance sheet total
€3.9m
2024 · €4.4m-€546,532
Largest movements
Assets
- Receivables within one year -€485,959
down €485,959 (-35.3%), from €1.4m to €890,714
of which Trade receivables: -€487,889
Equity and liabilities
- Reserves +€513,708
up €513,708 (+36.6%), from €1.4m to €1.9m
of which Distributable reserves: +€513,708
- Short-term financial debts -€484,384
down €484,384 (-95.9%), from €504,985 to €20,601
- Trade debts -€383,990
down €383,990 (-22.8%), from €1.7m to €1.3m
- Debts after one year -€103,907
down €103,907 (-70.2%), from €147,959 to €44,052
- Advances received -€80,497
down €80,497 (-80.6%), from €99,823 to €19,326
Income statement
- Turnover -€8.9m
no longer reported in 2025 (was €8.9m)
- Gross operating margin +€3.5m
new in 2025: €3.5m
- Services and other goods -€3.5m
no longer reported in 2025 (was €3.5m)
- Goods and materials -€2.4m
no longer reported in 2025 (was €2.4m)
of which Purchases: -€2.7m
- Write-downs +€144,975
up €144,975, from -€67,715 to €77,260
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.
Result 2024
€277,459
Turnover
-€8.9m
Other operating income
-€37,020
Goods and materials
+€2.4m
Services and other goods
+€3.5m
Staff costs
-€108,126
Depreciation
+€24,229
Write-downs
-€144,975
Provisions
-€14,770
Other operating charges
+€2,510
Other operating items
+€3.5m
Financial income
+€6,974
Financial charges
+€3,035
Taxes
+€57,750
Result 2025
€513,708
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.
From operations
+€630,544
Investment
-€9,511
Financing
-€585,774
Cash 2024
€290,515
From operations (derived)
+€630,544
Net result for the year
+€513,708
Depreciation
+€86,411
Stocks and contracts
+€18,932
Receivables within one year
+€485,959
Provisions
+€2,497
Trade debts
-€383,990
Tax, wage and social debts
-€12,555
Advances received
-€80,497
Accrued charges and deferred income
+€78
Investment (derived)
-€9,511
Investment in fixed assets (net)
-€9,511
Financing
-€585,774
Debts after one year
-€103,907
Current portion of long-term debt
+€2,516
Short-term financial debts
-€484,384
Cash 2025
€325,774
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,407,237 | €3,860,705 | -€546,532 | -12.4% |
| Fixed assets | 21/28 | €395,385 | €318,485 | -€76,900 | -19.4% |
| Intangible fixed assets | 21 | €143,171 | €118,248 | -€24,923 | -17.4% |
| Tangible fixed assets | 22/27 | €185,672 | €163,695 | -€21,977 | -11.8% |
| Plant, machinery and equipment | 23 | €46,187 | €46,682 | +€495 | +1.1% |
| Furniture and vehicles | 24 | €25,945 | €28,380 | +€2,435 | +9.4% |
| Other tangible fixed assets | 26 | €113,541 | €88,634 | -€24,908 | -21.9% |
| Financial fixed assets | 28 | €66,542 | €36,542 | -€30,000 | -45.1% |
| Affiliated companies | 280/1 | €1,112 | - | -€1,112 | |
| Participating interests | 280 | €1,112 | - | -€1,112 | |
| Other financial fixed assets | 284/8 | €65,430 | - | -€65,430 | |
| Amounts receivable and cash guarantees | 285/8 | €65,430 | - | -€65,430 | |
| Current assets | 29/58 | €4,011,852 | €3,542,220 | -€469,632 | -11.7% |
| Stocks and contracts in progress | 3 | €2,344,664 | €2,325,732 | -€18,932 | -0.8% |
| Stocks | 30/36 | €2,344,664 | €2,325,732 | -€18,932 | -0.8% |
| Goods purchased for resale | 34 | €2,344,664 | - | -€2.3m | |
| Amounts receivable within one year | 40/41 | €1,376,673 | €890,714 | -€485,959 | -35.3% |
| Trade receivables | 40 | €1,326,163 | €838,274 | -€487,889 | -36.8% |
| Other amounts receivable | 41 | €50,510 | €52,440 | +€1,929 | +3.8% |
| Cash at bank and in hand | 54/58 | €290,515 | €325,774 | +€35,259 | +12.1% |
| Total equity and liabilities | 10/49 | €4,407,237 | €3,860,705 | -€546,532 | -12.4% |
| Equity | 10/15 | €1,427,411 | €1,941,120 | +€513,708 | +36.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,402,411 | €1,916,120 | +€513,708 | +36.6% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,383,661 | €1,897,370 | +€513,708 | +37.1% |
| Provisions and deferred taxes | 16 | €86,244 | €88,741 | +€2,497 | +2.9% |
| Provisions for liabilities and charges | 160/5 | €86,244 | €88,741 | +€2,497 | +2.9% |
| Other liabilities and charges | 164/5 | €86,244 | €88,741 | +€2,497 | +2.9% |
| Amounts payable | 17/49 | €2,893,582 | €1,830,844 | -€1.1m | -36.7% |
| Amounts payable after more than one year | 17 | €147,959 | €44,052 | -€103,907 | -70.2% |
| Financial debts | 170/4 | €147,959 | €44,052 | -€103,907 | -70.2% |
| Credit institutions | 173 | €147,959 | - | -€147,959 | |
| Amounts payable within one year | 42/48 | €2,745,044 | €1,786,135 | -€958,909 | -34.9% |
| Current portion of amounts payable after more than one year | 42 | €101,391 | €103,907 | +€2,516 | +2.5% |
| Financial debts | 43 | €504,985 | €20,601 | -€484,384 | -95.9% |
| Credit institutions | 430/8 | €504,985 | €20,601 | -€484,384 | -95.9% |
| Trade debts | 44 | €1,685,897 | €1,301,907 | -€383,990 | -22.8% |
| Suppliers | 440/4 | €1,685,897 | €1,301,907 | -€383,990 | -22.8% |
| Advances received on contracts in progress | 46 | €99,823 | €19,326 | -€80,497 | -80.6% |
| Taxes, remuneration and social security | 45 | €352,948 | €340,394 | -€12,555 | -3.6% |
| Taxes | 450/3 | €97,048 | €89,575 | -€7,472 | -7.7% |
| Remuneration and social security | 454/9 | €255,901 | €250,818 | -€5,082 | -2.0% |
| Accrued charges and deferred income | 492/3 | €579 | €658 | +€78 | +13.5% |
| Operating income | 70/76A | €8,959,858 | - | -€9.0m | |
| Turnover | 70 | €8,922,838 | - | -€8.9m | |
| Other operating income | 74 | €37,020 | - | -€37,020 | |
| Operating charges | 60/66A | €8,488,229 | - | -€8.5m | |
| Goods for resale, raw materials and consumables | 60 | €2,431,460 | - | -€2.4m | |
| Purchases | 600/8 | €2,706,759 | - | -€2.7m | |
| Change in stocks: decrease (increase) | 609 | -€275,299 | - | +€275,299 | |
| Services and other goods | 61 | €3,450,157 | - | -€3.5m | |
| Remuneration, social security and pensions | 62 | €2,550,852 | €2,658,978 | +€108,126 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110,640 | €86,411 | -€24,229 | -21.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€67,715 | €77,260 | +€144,975 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€12,273 | €2,497 | +€14,770 | |
| Other operating charges | 640/8 | €11,685 | €9,175 | -€2,510 | -21.5% |
| Non-recurring operating charges | 66A | €13,424 | - | -€13,424 | |
| Gross operating margin | 9900 | - | €3,474,439 | +€3.5m | |
| Operating profit (loss) | 9901 | €471,629 | €640,118 | +€168,489 | +35.7% |
| Financial income | 75/76B | €40,569 | €47,544 | +€6,974 | +17.2% |
| Recurring financial income | 75 | €40,569 | €47,544 | +€6,974 | +17.2% |
| Income from financial fixed assets | 750 | €2,622 | - | -€2,622 | |
| Other financial income | 752/9 | €37,947 | - | -€37,947 | |
| Financial charges | 65/66B | €174,344 | €171,308 | -€3,035 | -1.7% |
| Recurring financial charges | 65 | €174,344 | €169,286 | -€5,057 | -2.9% |
| Debt charges | 650 | €25,872 | - | -€25,872 | |
| Other financial charges | 652/9 | €148,472 | - | -€148,472 | |
| Non-recurring financial charges | 66B | - | €2,022 | +€2,022 | |
| Profit (loss) for the period before taxes | 9903 | €337,855 | €516,354 | +€178,499 | +52.8% |
| Income taxes | 67/77 | €60,396 | €2,646 | -€57,750 | -95.6% |
| Taxes | 670/3 | €60,396 | - | -€60,396 | |
| Profit (loss) for the period | 9904 | €277,459 | €513,708 | +€236,249 | +85.1% |
| Profit (loss) for the period to be appropriated | 9905 | €277,459 | €513,708 | +€236,249 | +85.1% |
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 3 October 2026 via checked.be.