KOMONSULTING: 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.
KOMONSULTING
Largest movements
- Cash +€14,805
up €14,805 (+33.1%), from €44,664 to €59,468
mainly Net result for the year (+€23,896) and Other debts (+€19,425)
- Current investments +€8,683
up €8,683 (+35.0%), from €24,818 to €33,501
- Receivables within one year -€2,450
down €2,450 (-22.2%), from €11,021 to €8,571
of which Trade receivables: -€2,061
- Tangible fixed assets -€1,135
down €1,135 (-40.2%), from €2,819 to €1,684
- Other debts +€19,425
up €19,425 (+278.7%), from €6,969 to €26,394
- Reserves +€1,190
up €1,190 (+1.8%), from €64,420 to €65,610
- Gross operating margin -€6,799
down €6,799 (-15.4%), from €44,167 to €37,367
- Depreciation -€1,150
down €1,150 (-50.3%), from €2,285 to €1,135
- Taxes -€1,074
down €1,074 (-8.8%), from €12,151 to €11,077
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 | €85,208 | €105,494 | +€20,285 | +23.8% |
| Fixed assets | 21/28 | €2,844 | €1,709 | -€1,135 | -39.9% |
| Tangible fixed assets | 22/27 | €2,819 | €1,684 | -€1,135 | -40.2% |
| Furniture and vehicles | 24 | €2,819 | €1,684 | -€1,135 | -40.2% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €82,364 | €103,784 | +€21,420 | +26.0% |
| Amounts receivable within one year | 40/41 | €11,021 | €8,571 | -€2,450 | -22.2% |
| Trade receivables | 40 | €10,199 | €8,138 | -€2,061 | -20.2% |
| Other amounts receivable | 41 | €822 | €433 | -€389 | -47.3% |
| Current investments | 50/53 | €24,818 | €33,501 | +€8,683 | +35.0% |
| Cash at bank and in hand | 54/58 | €44,664 | €59,468 | +€14,805 | +33.1% |
| Deferred charges and accrued income | 490/1 | €1,862 | €2,244 | +€383 | +20.6% |
| Total equity and liabilities | 10/49 | €85,208 | €105,494 | +€20,285 | +23.8% |
| Equity | 10/15 | €70,686 | €71,882 | +€1,196 | +1.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €64,420 | €65,610 | +€1,190 | +1.8% |
| Distributable reserves | 133 | €64,420 | €65,610 | +€1,190 | +1.8% |
| Profit (loss) carried forward | 14 | €66 | €72 | +€6 | +8.7% |
| Amounts payable | 17/49 | €14,523 | €33,612 | +€19,090 | +131.4% |
| Amounts payable within one year | 42/48 | €12,910 | €31,096 | +€18,187 | +140.9% |
| Trade debts | 44 | €817 | €204 | -€613 | -75.0% |
| Suppliers | 440/4 | €817 | €204 | -€613 | -75.0% |
| Taxes, remuneration and social security | 45 | €5,123 | €4,498 | -€625 | -12.2% |
| Taxes | 450/3 | €5,123 | €4,498 | -€625 | -12.2% |
| Other amounts payable | 47/48 | €6,969 | €26,394 | +€19,425 | +278.7% |
| Accrued charges and deferred income | 492/3 | €1,613 | €2,516 | +€903 | +56.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,285 | €1,135 | -€1,150 | -50.3% |
| Other operating charges | 640/8 | €792 | €597 | -€195 | -24.6% |
| Gross operating margin | 9900 | €44,167 | €37,367 | -€6,799 | -15.4% |
| Operating profit (loss) | 9901 | €41,090 | €35,636 | -€5,454 | -13.3% |
| Financial income | 75/76B | €108 | €269 | +€161 | +148.3% |
| Recurring financial income | 75 | €108 | €269 | +€161 | +148.3% |
| Financial charges | 65/66B | €869 | €933 | +€64 | +7.4% |
| Recurring financial charges | 65 | €869 | €933 | +€64 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €40,329 | €34,972 | -€5,357 | -13.3% |
| Income taxes | 67/77 | €12,151 | €11,077 | -€1,074 | -8.8% |
| Profit (loss) for the period | 9904 | €28,178 | €23,896 | -€4,283 | -15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €28,178 | €23,896 | -€4,283 | -15.2% |
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 4 October 2026 via checked.be.