KOMPAAN: 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.
KOMPAAN
Largest movements
- Current investments +€1.4m
up €1.4m (+157%), from €896,709 to €2.3m
- Cash +€163,687
up €163,687 (+418%), from €39,199 to €202,886
mainly Net result for the year (+€1.9m) and Depreciation (+€100,148)
- Tangible fixed assets -€114,614
down €114,614 (-100.0%), from €114,630 to €16
of which Land and buildings: -€100,133
- Reserves +€1.9m
up €1.9m (+673%), from €288,012 to €2.2m
of which Distributable reserves: +€1.8m
- Other debts -€479,656
down €479,656 (-80.7%), from €594,347 to €114,691
- Financial income +€1.9m
up €1.9m (+3,836%), from €48,593 to €1.9m
- Gross operating margin +€149,578
up €149,578 (+1,413%), from €10,588 to €160,166
- Depreciation -€43,635
down €43,635 (-30.3%), from €143,783 to €100,148
- Other operating charges +€13,191
up €13,191 (+200%), from €6,608 to €19,799
- Financial charges +€4,495
up €4,495 (+49.0%), from €9,182 to €13,677
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 | €5,162,328 | €6,629,729 | +€1.5m | +28.4% |
| Fixed assets | 21/28 | €4,136,773 | €4,022,159 | -€114,614 | -2.8% |
| Tangible fixed assets | 22/27 | €114,630 | €16 | -€114,614 | -100.0% |
| Land and buildings | 22 | €100,133 | - | -€100,133 | |
| Plant, machinery and equipment | 23 | €31 | €16 | -€16 | -49.9% |
| Furniture and vehicles | 24 | €14,466 | - | -€14,466 | |
| Financial fixed assets | 28 | €4,022,143 | €4,022,143 | = | 0.0% |
| Current assets | 29/58 | €1,025,555 | €2,607,571 | +€1.6m | +154% |
| Amounts receivable after more than one year | 29 | €57,897 | €55,893 | -€2,004 | -3.5% |
| Other amounts receivable | 291 | €57,897 | €55,893 | -€2,004 | -3.5% |
| Amounts receivable within one year | 40/41 | €20,529 | €8,397 | -€12,132 | -59.1% |
| Trade receivables | 40 | €2,302 | €38 | -€2,264 | -98.4% |
| Other amounts receivable | 41 | €18,228 | €8,360 | -€9,868 | -54.1% |
| Current investments | 50/53 | €896,709 | €2,306,045 | +€1.4m | +157% |
| Cash at bank and in hand | 54/58 | €39,199 | €202,886 | +€163,687 | +418% |
| Deferred charges and accrued income | 490/1 | €11,221 | €34,349 | +€23,128 | +206% |
| Total equity and liabilities | 10/49 | €5,162,328 | €6,629,729 | +€1.5m | +28.4% |
| Equity | 10/15 | €3,813,930 | €5,751,944 | +€1.9m | +50.8% |
| Contributions | 10/11 | €3,525,918 | €3,525,918 | = | 0.0% |
| Capital | 10 | €3,525,918 | €3,525,918 | = | 0.0% |
| Issued capital | 100 | €3,525,918 | €3,525,918 | = | 0.0% |
| Reserves | 13 | €288,012 | €2,226,026 | +€1.9m | +673% |
| Non-distributable reserves | 130/1 | €153,239 | €250,140 | +€96,901 | +63.2% |
| Legal reserve | 130 | €153,239 | €250,140 | +€96,901 | +63.2% |
| Distributable reserves | 133 | €134,773 | €1,975,886 | +€1.8m | +1,366% |
| Amounts payable | 17/49 | €1,348,398 | €877,786 | -€470,612 | -34.9% |
| Amounts payable after more than one year | 17 | €750,000 | €750,000 | = | 0.0% |
| Financial debts | 170/4 | €750,000 | €750,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €596,405 | €125,793 | -€470,612 | -78.9% |
| Trade debts | 44 | €1,336 | €10,982 | +€9,646 | +722% |
| Suppliers | 440/4 | €1,336 | €10,982 | +€9,646 | +722% |
| Taxes, remuneration and social security | 45 | €722 | €120 | -€602 | -83.4% |
| Taxes | 450/3 | €722 | €120 | -€602 | -83.4% |
| Other amounts payable | 47/48 | €594,347 | €114,691 | -€479,656 | -80.7% |
| Accrued charges and deferred income | 492/3 | €1,993 | €1,993 | = | 0.0% |
| Non-recurring operating income | 76A | - | €470 | +€470 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €143,783 | €100,148 | -€43,635 | -30.3% |
| Other operating charges | 640/8 | €6,608 | €19,799 | +€13,191 | +200% |
| Gross operating margin | 9900 | €10,588 | €160,166 | +€149,578 | +1,413% |
| Operating profit (loss) | 9901 | -€139,803 | €40,219 | +€180,022 | |
| Financial income | 75/76B | €48,593 | €1,912,753 | +€1.9m | +3,836% |
| Recurring financial income | 75 | €48,593 | €1,912,753 | +€1.9m | +3,836% |
| Financial charges | 65/66B | €9,182 | €13,677 | +€4,495 | +49.0% |
| Recurring financial charges | 65 | €9,182 | €13,677 | +€4,495 | +49.0% |
| Profit (loss) for the period before taxes | 9903 | -€100,392 | €1,939,295 | +€2.0m | |
| Income taxes | 67/77 | - | €1,281 | +€1,281 | |
| Profit (loss) for the period | 9904 | -€100,392 | €1,938,014 | +€2.0m | |
| Profit (loss) for the period to be appropriated | 9905 | -€100,392 | €1,938,014 | +€2.0m |
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 22 October 2026 via checked.be.