KOMOS: 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.
KOMOS
Largest movements
- Receivables within one year +€30,925
up €30,925 (+108.0%), from €28,623 to €59,548
of which Trade receivables: +€28,319
- Cash -€18,895
down €18,895 (-18.9%), from €100,123 to €81,228
mainly Receivables within one year (-€30,925) and Other debts (-€22,129)
- Tangible fixed assets -€8,640
down €8,640 (-52.6%), from €16,435 to €7,795
of which Furniture and vehicles: -€8,032
- Stocks and contracts -€5,732
down €5,732 (-63.1%), from €9,078 to €3,346
- Trade debts +€22,365
up €22,365 (+266.6%), from €8,388 to €30,754
- Other debts -€22,129
no longer reported in 2025 (was €22,129)
- Reserves +€18,222
up €18,222 (+26.1%), from €69,930 to €88,152
- Tax, wage and social debts -€14,355
down €14,355 (-58.8%), from €24,409 to €10,054
- Debts after one year -€6,500
down €6,500 (-70.3%), from €9,247 to €2,747
- Gross operating margin -€34,831
down €34,831 (-47.2%), from €73,818 to €38,987
- Taxes -€10,456
down €10,456 (-55.4%), from €18,862 to €8,406
- Financial income -€748
down €748 (-89.9%), from €832 to €84
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 | €155,241 | €153,002 | -€2,239 | -1.4% |
| Fixed assets | 21/28 | €16,435 | €7,795 | -€8,640 | -52.6% |
| Tangible fixed assets | 22/27 | €16,435 | €7,795 | -€8,640 | -52.6% |
| Plant, machinery and equipment | 23 | €1,786 | €1,463 | -€323 | -18.1% |
| Furniture and vehicles | 24 | €12,277 | €4,244 | -€8,032 | -65.4% |
| Other tangible fixed assets | 26 | €2,373 | €2,088 | -€285 | -12.0% |
| Current assets | 29/58 | €138,806 | €145,207 | +€6,401 | +4.6% |
| Stocks and contracts in progress | 3 | €9,078 | €3,346 | -€5,732 | -63.1% |
| Stocks | 30/36 | €9,078 | €3,346 | -€5,732 | -63.1% |
| Amounts receivable within one year | 40/41 | €28,623 | €59,548 | +€30,925 | +108.0% |
| Trade receivables | 40 | €28,151 | €56,470 | +€28,319 | +100.6% |
| Other amounts receivable | 41 | €472 | €3,079 | +€2,606 | +551.8% |
| Cash at bank and in hand | 54/58 | €100,123 | €81,228 | -€18,895 | -18.9% |
| Deferred charges and accrued income | 490/1 | €981 | €1,085 | +€104 | +10.6% |
| Total equity and liabilities | 10/49 | €155,241 | €153,002 | -€2,239 | -1.4% |
| Equity | 10/15 | €82,330 | €100,552 | +€18,222 | +22.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €69,930 | €88,152 | +€18,222 | +26.1% |
| Distributable reserves | 133 | €69,930 | €88,152 | +€18,222 | +26.1% |
| Amounts payable | 17/49 | €72,911 | €52,450 | -€20,461 | -28.1% |
| Amounts payable after more than one year | 17 | €9,247 | €2,747 | -€6,500 | -70.3% |
| Financial debts | 170/4 | €9,247 | €2,747 | -€6,500 | -70.3% |
| Amounts payable within one year | 42/48 | €63,663 | €49,702 | -€13,961 | -21.9% |
| Current portion of amounts payable after more than one year | 42 | €6,371 | €6,500 | +€129 | +2.0% |
| Financial debts | 43 | €2,366 | €2,394 | +€29 | +1.2% |
| Credit institutions | 430/8 | €2,366 | €2,394 | +€29 | +1.2% |
| Trade debts | 44 | €8,388 | €30,754 | +€22,365 | +266.6% |
| Suppliers | 440/4 | €8,388 | €30,754 | +€22,365 | +266.6% |
| Taxes, remuneration and social security | 45 | €24,409 | €10,054 | -€14,355 | -58.8% |
| Taxes | 450/3 | €24,409 | €10,054 | -€14,355 | -58.8% |
| Other amounts payable | 47/48 | €22,129 | - | -€22,129 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,858 | €9,939 | +€81 | +0.8% |
| Other operating charges | 640/8 | €1,074 | €1,318 | +€243 | +22.6% |
| Gross operating margin | 9900 | €73,818 | €38,987 | -€34,831 | -47.2% |
| Operating profit (loss) | 9901 | €62,886 | €27,731 | -€35,155 | -55.9% |
| Financial income | 75/76B | €832 | €84 | -€748 | -89.9% |
| Recurring financial income | 75 | €832 | €84 | -€748 | -89.9% |
| Financial charges | 65/66B | €1,249 | €1,187 | -€62 | -5.0% |
| Recurring financial charges | 65 | €1,249 | €1,187 | -€62 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €62,469 | €26,628 | -€35,840 | -57.4% |
| Income taxes | 67/77 | €18,862 | €8,406 | -€10,456 | -55.4% |
| Profit (loss) for the period | 9904 | €43,606 | €18,222 | -€25,384 | -58.2% |
| Profit (loss) for the period to be appropriated | 9905 | €43,606 | €18,222 | -€25,384 | -58.2% |
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 11 October 2026 via checked.be.