KOMP@S APPLICATION SERVICES: 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.
KOMP@S APPLICATION SERVICES
Largest movements
- Receivables within one year +€5,922
up €5,922 (+59.0%), from €10,036 to €15,958
of which Trade receivables: +€6,141
- Cash +€4,782
up €4,782 (+49.4%), from €9,689 to €14,471
mainly Tax, wage and social debts (+€5,189) and Depreciation (+€4,962)
- Tangible fixed assets -€3,257
down €3,257 (-21.8%), from €14,928 to €11,671
of which Other tangible fixed assets: -€1,658
- Current investments -€2,386
down €2,386 (-3.8%), from €63,550 to €61,164
- Tax, wage and social debts +€5,189
up €5,189 (+128.7%), from €4,030 to €9,219
of which Remuneration and social security: +€3,850
- Profit (loss) carried forward +€3,712
up €3,712 (+4.7%), from -€79,425 to -€75,713
- Other debts -€2,115
down €2,115 (-34.8%), from €6,078 to €3,963
- Trade debts -€1,302
down €1,302 (-39.6%), from €3,288 to €1,987
- Financial income -€9,044
down €9,044 (-38.8%), from €23,336 to €14,292
of which Financial income: -€8,087
- Financial charges -€4,768
down €4,768 (-79.4%), from €6,008 to €1,241
of which Non-recurring financial charges: -€3,274
- Taxes -€4,378
down €4,378 (-74.2%), from €5,898 to €1,520
- Gross operating margin -€4,196
down €4,196, from €2,291 to -€1,905
- Depreciation +€1,715
up €1,715 (+52.8%), from €3,247 to €4,962
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 | €99,236 | €104,720 | +€5,485 | +5.5% |
| Fixed assets | 21/28 | €14,928 | €11,671 | -€3,257 | -21.8% |
| Tangible fixed assets | 22/27 | €14,928 | €11,671 | -€3,257 | -21.8% |
| Furniture and vehicles | 24 | €10,799 | €9,200 | -€1,599 | -14.8% |
| Other tangible fixed assets | 26 | €4,129 | €2,471 | -€1,658 | -40.2% |
| Current assets | 29/58 | €84,307 | €93,049 | +€8,742 | +10.4% |
| Amounts receivable within one year | 40/41 | €10,036 | €15,958 | +€5,922 | +59.0% |
| Trade receivables | 40 | €4,659 | €10,799 | +€6,141 | +131.8% |
| Other amounts receivable | 41 | €5,377 | €5,159 | -€218 | -4.1% |
| Current investments | 50/53 | €63,550 | €61,164 | -€2,386 | -3.8% |
| Cash at bank and in hand | 54/58 | €9,689 | €14,471 | +€4,782 | +49.4% |
| Deferred charges and accrued income | 490/1 | €1,033 | €1,456 | +€423 | +40.9% |
| Total equity and liabilities | 10/49 | €99,236 | €104,720 | +€5,485 | +5.5% |
| Equity | 10/15 | €85,839 | €89,551 | +€3,712 | +4.3% |
| Contributions | 10/11 | €7,288 | €7,288 | = | 0.0% |
| Reserves | 13 | €157,976 | €157,976 | = | 0.0% |
| Distributable reserves | 133 | €157,976 | €157,976 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,425 | -€75,713 | +€3,712 | +4.7% |
| Amounts payable | 17/49 | €13,397 | €15,169 | +€1,772 | +13.2% |
| Amounts payable within one year | 42/48 | €13,397 | €15,169 | +€1,772 | +13.2% |
| Trade debts | 44 | €3,288 | €1,987 | -€1,302 | -39.6% |
| Suppliers | 440/4 | €3,288 | €1,987 | -€1,302 | -39.6% |
| Taxes, remuneration and social security | 45 | €4,030 | €9,219 | +€5,189 | +128.7% |
| Taxes | 450/3 | €4,030 | €5,369 | +€1,339 | +33.2% |
| Remuneration and social security | 454/9 | - | €3,850 | +€3,850 | |
| Other amounts payable | 47/48 | €6,078 | €3,963 | -€2,115 | -34.8% |
| Non-recurring operating income | 76A | - | €15,000 | +€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,247 | €4,962 | +€1,715 | +52.8% |
| Other operating charges | 640/8 | €478 | €952 | +€474 | +99.0% |
| Gross operating margin | 9900 | €2,291 | -€1,905 | -€4,196 | |
| Operating profit (loss) | 9901 | -€1,434 | -€7,819 | -€6,385 | -445.3% |
| Financial income | 75/76B | €23,336 | €14,292 | -€9,044 | -38.8% |
| Recurring financial income | 75 | €22,379 | €14,292 | -€8,087 | -36.1% |
| Non-recurring financial income | 76B | €957 | - | -€957 | |
| Financial charges | 65/66B | €6,008 | €1,241 | -€4,768 | -79.4% |
| Recurring financial charges | 65 | €2,734 | €1,241 | -€1,493 | -54.6% |
| Non-recurring financial charges | 66B | €3,274 | - | -€3,274 | |
| Profit (loss) for the period before taxes | 9903 | €15,894 | €5,232 | -€10,662 | -67.1% |
| Income taxes | 67/77 | €5,898 | €1,520 | -€4,378 | -74.2% |
| Profit (loss) for the period | 9904 | €9,996 | €3,712 | -€6,284 | -62.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,996 | €3,712 | -€6,284 | -62.9% |
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 8 October 2026 via checked.be.