Komorebi Studio: 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.
Komorebi Studio
Largest movements
- Receivables within one year +€25,698
up €25,698 (+185.9%), from €13,820 to €39,518
of which Trade receivables: +€19,681
- Stocks and contracts -€14,014
down €14,014 (-36.6%), from €38,299 to €24,285
- Cash -€7,680
down €7,680 (-70.0%), from €10,965 to €3,285
mainly Receivables within one year (-€25,698) and Trade debts (-€7,504)
- Trade debts -€7,504
down €7,504 (-37.1%), from €20,235 to €12,731
- Reserves +€6,624
up €6,624 (+47.9%), from €13,832 to €20,456
- Tax, wage and social debts +€2,830
up €2,830 (+52.8%), from €5,355 to €8,185
of which Taxes: +€4,030
- Other debts +€2,054
up €2,054 (+107.7%), from €1,907 to €3,961
- Gross operating margin +€6,954
up €6,954 (+299.2%), from €2,324 to €9,278
- Taxes +€1,623
up €1,623 (+172.0%), from €944 to €2,567
- Financial income -€1,322
down €1,322 (-89.6%), from €1,475 to €154
- Financial charges -€391
down €391 (-61.9%), from €632 to €241
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 | €63,084 | €67,089 | +€4,004 | +6.3% |
| Current assets | 29/58 | €63,084 | €67,089 | +€4,004 | +6.3% |
| Stocks and contracts in progress | 3 | €38,299 | €24,285 | -€14,014 | -36.6% |
| Stocks | 30/36 | €38,299 | €24,285 | -€14,014 | -36.6% |
| Amounts receivable within one year | 40/41 | €13,820 | €39,518 | +€25,698 | +185.9% |
| Trade receivables | 40 | €9,418 | €29,099 | +€19,681 | +209.0% |
| Other amounts receivable | 41 | €4,402 | €10,419 | +€6,017 | +136.7% |
| Cash at bank and in hand | 54/58 | €10,965 | €3,285 | -€7,680 | -70.0% |
| Total equity and liabilities | 10/49 | €63,084 | €67,089 | +€4,004 | +6.3% |
| Equity | 10/15 | €35,587 | €42,212 | +€6,624 | +18.6% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €13,832 | €20,456 | +€6,624 | +47.9% |
| Distributable reserves | 133 | €13,832 | €20,456 | +€6,624 | +47.9% |
| Profit (loss) carried forward | 14 | €15,505 | €15,505 | = | 0.0% |
| Amounts payable | 17/49 | €27,497 | €24,877 | -€2,620 | -9.5% |
| Amounts payable within one year | 42/48 | €27,497 | €24,877 | -€2,620 | -9.5% |
| Trade debts | 44 | €20,235 | €12,731 | -€7,504 | -37.1% |
| Suppliers | 440/4 | €20,235 | €12,731 | -€7,504 | -37.1% |
| Taxes, remuneration and social security | 45 | €5,355 | €8,185 | +€2,830 | +52.8% |
| Taxes | 450/3 | €4,155 | €8,185 | +€4,030 | +97.0% |
| Remuneration and social security | 454/9 | €1,200 | - | -€1,200 | |
| Other amounts payable | 47/48 | €1,907 | €3,961 | +€2,054 | +107.7% |
| Gross operating margin | 9900 | €2,324 | €9,278 | +€6,954 | +299.2% |
| Operating profit (loss) | 9901 | €2,324 | €9,278 | +€6,954 | +299.2% |
| Financial income | 75/76B | €1,475 | €154 | -€1,322 | -89.6% |
| Recurring financial income | 75 | €1,475 | €154 | -€1,322 | -89.6% |
| Financial charges | 65/66B | €632 | €241 | -€391 | -61.9% |
| Recurring financial charges | 65 | €632 | €241 | -€391 | -61.9% |
| Profit (loss) for the period before taxes | 9903 | €3,168 | €9,191 | +€6,024 | +190.2% |
| Income taxes | 67/77 | €944 | €2,567 | +€1,623 | +172.0% |
| Profit (loss) for the period | 9904 | €2,224 | €6,624 | +€4,400 | +197.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,224 | €6,624 | +€4,400 | +197.9% |
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 6 October 2026 via checked.be.