Komorebi Coaching: 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 Coaching
Largest movements
- Receivables within one year +€53,597
up €53,597 (+249%), from €21,502 to €75,098
of which Other amounts receivable: +€51,815
- Cash +€20,565
up €20,565 (+44.2%), from €46,532 to €67,097
mainly Net result for the year (+€65,966) and Tax, wage and social debts (+€8,018)
- Profit (loss) carried forward +€65,966
up €65,966 (+103%), from €64,046 to €130,012
- Tax, wage and social debts +€8,018
up €8,018 (+257%), from €3,118 to €11,137
of which Taxes: +€6,798
- Trade debts +€1,925
up €1,925 (+3,350%), from €57 to €1,982
- Gross operating margin +€23,330
up €23,330 (+38.8%), from €60,118 to €83,448
- Taxes +€5,335
up €5,335 (+41.3%), from €12,910 to €18,244
- Financial income +€1,529
new in 2025: €1,529
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 | €69,323 | €144,631 | +€75,308 | +109% |
| Fixed assets | 21/28 | €1,289 | €1,489 | +€199 | +15.5% |
| Tangible fixed assets | 22/27 | €1,289 | €1,489 | +€199 | +15.5% |
| Furniture and vehicles | 24 | €1,289 | €1,489 | +€199 | +15.5% |
| Current assets | 29/58 | €68,033 | €143,142 | +€75,109 | +110% |
| Amounts receivable within one year | 40/41 | €21,502 | €75,098 | +€53,597 | +249% |
| Trade receivables | 40 | €9,506 | €11,288 | +€1,782 | +18.8% |
| Other amounts receivable | 41 | €11,996 | €63,810 | +€51,815 | +432% |
| Cash at bank and in hand | 54/58 | €46,532 | €67,097 | +€20,565 | +44.2% |
| Deferred charges and accrued income | 490/1 | - | €946 | +€946 | |
| Total equity and liabilities | 10/49 | €69,323 | €144,631 | +€75,308 | +109% |
| Equity | 10/15 | €65,546 | €131,512 | +€65,966 | +101% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,046 | €130,012 | +€65,966 | +103% |
| Amounts payable | 17/49 | €3,777 | €13,119 | +€9,342 | +247% |
| Amounts payable within one year | 42/48 | €3,777 | €13,119 | +€9,342 | +247% |
| Trade debts | 44 | €57 | €1,982 | +€1,925 | +3,350% |
| Suppliers | 440/4 | €57 | €1,982 | +€1,925 | +3,350% |
| Taxes, remuneration and social security | 45 | €3,118 | €11,137 | +€8,018 | +257% |
| Taxes | 450/3 | €3,118 | €9,917 | +€6,798 | +218% |
| Remuneration and social security | 454/9 | - | €1,220 | +€1,220 | |
| Other amounts payable | 47/48 | €601 | - | -€601 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €392 | €460 | +€69 | +17.5% |
| Other operating charges | 640/8 | - | €251 | +€251 | |
| Gross operating margin | 9900 | €60,118 | €83,448 | +€23,330 | +38.8% |
| Operating profit (loss) | 9901 | €59,727 | €82,737 | +€23,010 | +38.5% |
| Financial income | 75/76B | - | €1,529 | +€1,529 | |
| Recurring financial income | 75 | - | €1,529 | +€1,529 | |
| Financial charges | 65/66B | €36 | €55 | +€20 | +54.7% |
| Recurring financial charges | 65 | €36 | €55 | +€20 | +54.7% |
| Profit (loss) for the period before taxes | 9903 | €59,691 | €84,210 | +€24,520 | +41.1% |
| Income taxes | 67/77 | €12,910 | €18,244 | +€5,335 | +41.3% |
| Profit (loss) for the period | 9904 | €46,781 | €65,966 | +€19,185 | +41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €46,781 | €65,966 | +€19,185 | +41.0% |
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 14 October 2026 via checked.be.