KOMPAIO: 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.
KOMPAIO
Largest movements
- Cash -€9,402
down €9,402 (-65.7%), from €14,319 to €4,917
mainly Net result for the year (-€3,665) and Trade debts (-€3,331)
- Receivables within one year +€2,093
up €2,093 (+28.4%), from €7,382 to €9,475
of which Trade receivables: +€7,437
- Intangible fixed assets +€805
up €805, from €0 to €805
- Deferred charges and accrued income -€492
down €492 (-100.0%), from €492 to €0
- Profit (loss) carried forward -€3,665
down €3,665 (-1.4%), from -€262,142 to -€265,808
- Trade debts -€3,331
down €3,331 (-41.3%), from €8,072 to €4,741
- Depreciation -€104,287
down €104,287 (-99.8%), from €104,482 to €195
- Gross operating margin +€59,988
up €59,988 (+95.8%), from -€62,641 to -€2,653
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 | €22,193 | €15,197 | -€6,996 | -31.5% |
| Fixed assets | 21/28 | €0 | €805 | +€805 | |
| Intangible fixed assets | 21 | €0 | €805 | +€805 | |
| Current assets | 29/58 | €22,193 | €14,392 | -€7,801 | -35.2% |
| Amounts receivable within one year | 40/41 | €7,382 | €9,475 | +€2,093 | +28.4% |
| Trade receivables | 40 | €1,358 | €8,796 | +€7,437 | +547.6% |
| Other amounts receivable | 41 | €6,024 | €680 | -€5,344 | -88.7% |
| Cash at bank and in hand | 54/58 | €14,319 | €4,917 | -€9,402 | -65.7% |
| Deferred charges and accrued income | 490/1 | €492 | €0 | -€492 | -100.0% |
| Total equity and liabilities | 10/49 | €22,193 | €15,197 | -€6,996 | -31.5% |
| Equity | 10/15 | €14,121 | €10,456 | -€3,665 | -26.0% |
| Contributions | 10/11 | €253,000 | €253,000 | = | 0.0% |
| Reserves | 13 | €23,263 | €23,263 | = | 0.0% |
| Distributable reserves | 133 | €23,263 | €23,263 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€262,142 | -€265,808 | -€3,665 | -1.4% |
| Amounts payable | 17/49 | €8,072 | €4,741 | -€3,331 | -41.3% |
| Amounts payable within one year | 42/48 | €8,072 | €4,741 | -€3,331 | -41.3% |
| Trade debts | 44 | €8,072 | €4,741 | -€3,331 | -41.3% |
| Suppliers | 440/4 | €8,072 | €4,741 | -€3,331 | -41.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104,482 | €195 | -€104,287 | -99.8% |
| Other operating charges | 640/8 | €873 | €636 | -€237 | -27.2% |
| Gross operating margin | 9900 | -€62,641 | -€2,653 | +€59,988 | +95.8% |
| Operating profit (loss) | 9901 | -€167,997 | -€3,485 | +€164,512 | +97.9% |
| Financial income | 75/76B | €88 | €0 | -€88 | -100.0% |
| Recurring financial income | 75 | €88 | €0 | -€88 | -100.0% |
| Financial charges | 65/66B | €175 | €181 | +€6 | +3.5% |
| Recurring financial charges | 65 | €175 | €181 | +€6 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | -€168,084 | -€3,665 | +€164,418 | +97.8% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€168,084 | -€3,665 | +€164,418 | +97.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€168,084 | -€3,665 | +€164,418 | +97.8% |
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.