Komorebi: 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.
Komorebi
Largest movements
- Cash +€82,774
up €82,774 (+104.5%), from €79,239 to €162,013
mainly Net result for the year (+€72,975) and Debts after one year (+€38,599)
- Tangible fixed assets +€36,030
up €36,030 (+64.2%), from €56,127 to €92,157
of which Land and buildings: +€44,344
- Receivables within one year +€12,623
up €12,623 (+134.2%), from €9,405 to €22,027
of which Trade receivables: +€14,309
- Financial fixed assets +€12,161
new in 2025: €12,161
- Reserves +€68,075
up €68,075 (+106.3%), from €64,068 to €132,144
- Debts after one year +€38,599
up €38,599 (+159.8%), from €24,161 to €62,760
- Current portion of long-term debt +€15,875
up €15,875 (+121.8%), from €13,037 to €28,912
- Tax, wage and social debts +€8,847
up €8,847 (+97.1%), from €9,113 to €17,959
of which Taxes: +€6,497
- Trade debts +€7,320
new in 2025: €7,320
- Gross operating margin +€57,255
up €57,255 (+74.7%), from €76,679 to €133,933
- Taxes +€8,657
up €8,657 (+58.2%), from €14,863 to €23,520
- Depreciation +€2,887
up €2,887 (+9.9%), from €29,023 to €31,910
- Staff costs +€1,840
new in 2025: €1,840
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 | €145,062 | €288,464 | +€143,401 | +98.9% |
| Fixed assets | 21/28 | €56,127 | €104,318 | +€48,191 | +85.9% |
| Tangible fixed assets | 22/27 | €56,127 | €92,157 | +€36,030 | +64.2% |
| Land and buildings | 22 | - | €44,344 | +€44,344 | |
| Plant, machinery and equipment | 23 | €30,829 | €36,220 | +€5,390 | +17.5% |
| Furniture and vehicles | 24 | €23,916 | €10,822 | -€13,094 | -54.7% |
| Other tangible fixed assets | 26 | €1,382 | €771 | -€610 | -44.2% |
| Financial fixed assets | 28 | - | €12,161 | +€12,161 | |
| Current assets | 29/58 | €88,936 | €184,145 | +€95,210 | +107.1% |
| Amounts receivable within one year | 40/41 | €9,405 | €22,027 | +€12,623 | +134.2% |
| Trade receivables | 40 | €7,189 | €21,498 | +€14,309 | +199.0% |
| Other amounts receivable | 41 | €2,215 | €529 | -€1,686 | -76.1% |
| Cash at bank and in hand | 54/58 | €79,239 | €162,013 | +€82,774 | +104.5% |
| Deferred charges and accrued income | 490/1 | €292 | €105 | -€187 | -64.0% |
| Total equity and liabilities | 10/49 | €145,062 | €288,464 | +€143,401 | +98.9% |
| Equity | 10/15 | €69,068 | €137,144 | +€68,075 | +98.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €64,068 | €132,144 | +€68,075 | +106.3% |
| Distributable reserves | 133 | €64,068 | €132,144 | +€68,075 | +106.3% |
| Amounts payable | 17/49 | €75,994 | €151,320 | +€75,326 | +99.1% |
| Amounts payable after more than one year | 17 | €24,161 | €62,760 | +€38,599 | +159.8% |
| Financial debts | 170/4 | €24,161 | €62,760 | +€38,599 | +159.8% |
| Amounts payable within one year | 42/48 | €51,833 | €88,559 | +€36,727 | +70.9% |
| Current portion of amounts payable after more than one year | 42 | €13,037 | €28,912 | +€15,875 | +121.8% |
| Trade debts | 44 | - | €7,320 | +€7,320 | |
| Suppliers | 440/4 | - | €7,320 | +€7,320 | |
| Taxes, remuneration and social security | 45 | €9,113 | €17,959 | +€8,847 | +97.1% |
| Taxes | 450/3 | €7,363 | €13,860 | +€6,497 | +88.2% |
| Remuneration and social security | 454/9 | €1,749 | €4,099 | +€2,350 | +134.3% |
| Other amounts payable | 47/48 | €29,683 | €34,368 | +€4,685 | +15.8% |
| Remuneration, social security and pensions | 62 | - | €1,840 | +€1,840 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,023 | €31,910 | +€2,887 | +9.9% |
| Other operating charges | 640/8 | €1,583 | €513 | -€1,071 | -67.6% |
| Gross operating margin | 9900 | €76,679 | €133,933 | +€57,255 | +74.7% |
| Operating profit (loss) | 9901 | €46,072 | €99,671 | +€53,599 | +116.3% |
| Financial income | 75/76B | €0 | €2 | +€2 | +2942.9% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +2942.9% |
| Financial charges | 65/66B | €1,965 | €3,177 | +€1,212 | +61.7% |
| Recurring financial charges | 65 | €1,965 | €3,177 | +€1,212 | +61.7% |
| Profit (loss) for the period before taxes | 9903 | €44,107 | €96,496 | +€52,389 | +118.8% |
| Income taxes | 67/77 | €14,863 | €23,520 | +€8,657 | +58.2% |
| Profit (loss) for the period | 9904 | €29,244 | €72,975 | +€43,731 | +149.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,244 | €72,975 | +€43,731 | +149.5% |
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 12 October 2026 via checked.be.