Kompagnon: 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.
Kompagnon
Largest movements
- Cash +€22,329
up €22,329 (+118.6%), from €18,829 to €41,159
mainly Net result for the year (+€23,576) and Receivables within one year (+€21,544)
- Receivables within one year -€21,544
down €21,544 (-84.7%), from €25,425 to €3,881
of which Trade receivables: -€24,032
- Tangible fixed assets -€13,524
down €13,524 (-2.1%), from €645,768 to €632,244
of which Land and buildings: -€14,192
- Debts after one year -€27,382
down €27,382 (-5.7%), from €480,411 to €453,030
- Reserves +€23,576
up €23,576 (+1267.5%), from €1,860 to €25,436
of which Distributable reserves: +€23,576
- Other debts -€14,403
down €14,403 (-26.8%), from €53,779 to €39,376
- Gross operating margin -€23,778
down €23,778 (-26.4%), from €90,074 to €66,296
- Financial charges -€1,314
down €1,314 (-10.8%), from €12,149 to €10,836
- Taxes +€1,184
up €1,184 (+11.0%), from €10,775 to €11,959
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 | €690,897 | €678,165 | -€12,733 | -1.8% |
| Fixed assets | 21/28 | €645,768 | €632,244 | -€13,524 | -2.1% |
| Tangible fixed assets | 22/27 | €645,768 | €632,244 | -€13,524 | -2.1% |
| Land and buildings | 22 | €626,547 | €612,355 | -€14,192 | -2.3% |
| Plant, machinery and equipment | 23 | - | €4,022 | +€4,022 | |
| Furniture and vehicles | 24 | €4,364 | €3,783 | -€581 | -13.3% |
| Other tangible fixed assets | 26 | €14,858 | €12,085 | -€2,773 | -18.7% |
| Current assets | 29/58 | €45,129 | €45,921 | +€791 | +1.8% |
| Amounts receivable within one year | 40/41 | €25,425 | €3,881 | -€21,544 | -84.7% |
| Trade receivables | 40 | €24,200 | €168 | -€24,032 | -99.3% |
| Other amounts receivable | 41 | €1,225 | €3,713 | +€2,488 | +203.1% |
| Cash at bank and in hand | 54/58 | €18,829 | €41,159 | +€22,329 | +118.6% |
| Deferred charges and accrued income | 490/1 | €875 | €881 | +€6 | +0.7% |
| Total equity and liabilities | 10/49 | €690,897 | €678,165 | -€12,733 | -1.8% |
| Equity | 10/15 | €105,277 | €128,853 | +€23,576 | +22.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €25,436 | +€23,576 | +1267.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €25,436 | +€23,576 | +1267.5% |
| Profit (loss) carried forward | 14 | €84,817 | €84,817 | = | 0.0% |
| Amounts payable | 17/49 | €585,620 | €549,312 | -€36,308 | -6.2% |
| Amounts payable after more than one year | 17 | €480,411 | €453,030 | -€27,382 | -5.7% |
| Financial debts | 170/4 | €480,411 | €453,030 | -€27,382 | -5.7% |
| Amounts payable within one year | 42/48 | €105,209 | €96,282 | -€8,927 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €26,971 | €27,382 | +€411 | +1.5% |
| Trade debts | 44 | €2,137 | €8,024 | +€5,887 | +275.4% |
| Suppliers | 440/4 | €2,137 | €8,024 | +€5,887 | +275.4% |
| Taxes, remuneration and social security | 45 | €22,322 | €21,501 | -€821 | -3.7% |
| Taxes | 450/3 | €22,322 | €21,501 | -€821 | -3.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €53,779 | €39,376 | -€14,403 | -26.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,546 | €17,547 | +€1 | 0.0% |
| Other operating charges | 640/8 | €2,244 | €2,378 | +€134 | +6.0% |
| Non-recurring operating charges | 66A | €8,818 | €0 | -€8,818 | -100.0% |
| Gross operating margin | 9900 | €90,074 | €66,296 | -€23,778 | -26.4% |
| Operating profit (loss) | 9901 | €61,465 | €46,371 | -€15,095 | -24.6% |
| Financial income | 75/76B | €16 | €0 | -€16 | -100.0% |
| Recurring financial income | 75 | €16 | €0 | -€16 | -100.0% |
| Financial charges | 65/66B | €12,149 | €10,836 | -€1,314 | -10.8% |
| Recurring financial charges | 65 | €12,149 | €10,836 | -€1,314 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €49,332 | €35,535 | -€13,797 | -28.0% |
| Income taxes | 67/77 | €10,775 | €11,959 | +€1,184 | +11.0% |
| Profit (loss) for the period | 9904 | €38,557 | €23,576 | -€14,982 | -38.9% |
| Profit (loss) for the period to be appropriated | 9905 | €38,557 | €23,576 | -€14,982 | -38.9% |
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 12 October 2026 via checked.be.