KOMPAN COMMERCIAL SYSTEMS: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
What changed
KOMPAN COMMERCIAL SYSTEMS
NACE 46.497, Wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€44,894
2024 · €725,197-€680,303
Equity
€3.9m
2024 · €3.9m-€106
Cash
€3.4m
2024 · €3.7m-€311,982
Balance sheet total
€9.0m
2024 · €10.1m-€1.1m
Largest movements
Assets
- Receivables within one year -€801,395
down €801,395 (-21.1%), from €3.8m to €3.0m
of which Trade receivables: -€1.2m
- Cash -€311,982
down €311,982 (-8.4%), from €3.7m to €3.4m
mainly Other debts (-€1.3m) and Advances received (-€186,094)
Equity and liabilities
- Other debts -€1.3m
down €1.3m (-64.8%), from €2.0m to €704,759
- Trade debts +€247,110
up €247,110 (+8.6%), from €2.9m to €3.1m
- Advances received -€186,094
down €186,094 (-21.9%), from €851,254 to €665,160
- Tax, wage and social debts +€170,694
up €170,694 (+51.1%), from €333,912 to €504,606
of which Remuneration and social security: +€170,694
Income statement
- Turnover +€2.0m
up €2.0m (+14.4%), from €14.2m to €16.2m
- Goods and materials +€1.8m
up €1.8m (+16.7%), from €11.0m to €12.8m
of which Purchases: +€1.9m
- Taxes -€245,653
down €245,653 (-89.3%), from €275,206 to €29,553
- Staff costs +€240,932
up €240,932 (+18.4%), from €1.3m to €1.6m
- Financial income -€218,331
down €218,331 (-68.5%), from €318,499 to €100,168
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€725,197
Turnover
+€2.0m
Goods and materials
-€1.8m
Services and other goods
-€20,752
Staff costs
-€240,932
Write-downs
+€19,279
Provisions
+€41,630
Other operating charges
+€1,854
Other operating items
-€587,993
Financial income
-€218,331
Financial charges
-€127,773
Taxes
+€245,653
Result 2025
€44,894
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€266,982
Investment
€0
Financing
-€45,000
Cash 2024
€3.7m
From operations (derived)
-€266,982
Net result for the year
+€44,894
Stocks and contracts
-€19,879
Receivables within one year
+€801,395
Deferred charges and accrued income
+€9,606
Provisions
-€16,955
Trade debts
+€247,110
Tax, wage and social debts
+€170,694
Advances received
-€186,094
Other debts
-€1.3m
Accrued charges and deferred income
-€22,230
Financing
-€45,000
Contributions, distributions and other
-€45,000
Cash 2025
€3.4m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,128,914 | €9,025,810 | -€1.1m | -10.9% |
| Fixed assets | 21/28 | €2,445,724 | €2,445,724 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Financial fixed assets | 28 | €2,445,724 | €2,445,724 | = | 0.0% |
| Affiliated companies | 280/1 | €2,430,124 | €2,430,124 | = | 0.0% |
| Participating interests | 280 | €2,430,124 | €2,430,124 | = | 0.0% |
| Other financial fixed assets | 284/8 | €15,600 | €15,600 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €15,600 | €15,600 | = | 0.0% |
| Current assets | 29/58 | €7,683,190 | €6,580,086 | -€1.1m | -14.4% |
| Stocks and contracts in progress | 3 | €119,328 | €139,206 | +€19,879 | +16.7% |
| Stocks | 30/36 | €74,561 | €72,929 | -€1,632 | -2.2% |
| Raw materials and consumables | 30/31 | €74,561 | €72,929 | -€1,632 | -2.2% |
| Contracts in progress | 37 | €44,766 | €66,277 | +€21,511 | +48.1% |
| Amounts receivable within one year | 40/41 | €3,798,486 | €2,997,091 | -€801,395 | -21.1% |
| Trade receivables | 40 | €3,701,413 | €2,465,812 | -€1.2m | -33.4% |
| Other amounts receivable | 41 | €97,073 | €531,279 | +€434,206 | +447% |
| Cash at bank and in hand | 54/58 | €3,733,809 | €3,421,827 | -€311,982 | -8.4% |
| Deferred charges and accrued income | 490/1 | €31,567 | €21,961 | -€9,606 | -30.4% |
| Total equity and liabilities | 10/49 | €10,128,914 | €9,025,810 | -€1.1m | -10.9% |
| Equity | 10/15 | €3,931,964 | €3,931,859 | -€106 | 0.0% |
| Contributions | 10/11 | €3,573,900 | €3,573,900 | = | 0.0% |
| Capital | 10 | €3,573,900 | €3,573,900 | = | 0.0% |
| Issued capital | 100 | €3,573,900 | €3,573,900 | = | 0.0% |
| Reserves | 13 | €357,390 | €357,390 | = | 0.0% |
| Non-distributable reserves | 130/1 | €357,390 | €357,390 | = | 0.0% |
| Legal reserve | 130 | €357,390 | €357,390 | = | 0.0% |
| Profit (loss) carried forward | 14 | €674 | €569 | -€106 | -15.7% |
| Investment grants | 15 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €110,412 | €93,457 | -€16,955 | -15.4% |
| Provisions for liabilities and charges | 160/5 | €110,412 | €93,457 | -€16,955 | -15.4% |
| Pensions and similar obligations | 160 | €27,610 | €0 | -€27,610 | -100% |
| Other liabilities and charges | 164/5 | €82,802 | €93,457 | +€10,655 | +12.9% |
| Amounts payable | 17/49 | €6,086,538 | €5,000,495 | -€1.1m | -17.8% |
| Amounts payable within one year | 42/48 | €6,049,308 | €4,985,495 | -€1.1m | -17.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €2,863,860 | €3,110,970 | +€247,110 | +8.6% |
| Suppliers | 440/4 | €2,863,860 | €3,110,970 | +€247,110 | +8.6% |
| Advances received on contracts in progress | 46 | €851,254 | €665,160 | -€186,094 | -21.9% |
| Taxes, remuneration and social security | 45 | €333,912 | €504,606 | +€170,694 | +51.1% |
| Taxes | 450/3 | €130,206 | €130,206 | = | 0.0% |
| Remuneration and social security | 454/9 | €203,705 | €374,400 | +€170,694 | +83.8% |
| Other amounts payable | 47/48 | €2,000,283 | €704,759 | -€1.3m | -64.8% |
| Accrued charges and deferred income | 492/3 | €37,230 | €15,000 | -€22,230 | -59.7% |
| Operating income | 70/76A | €14,603,784 | €16,204,362 | +€1.6m | +11.0% |
| Turnover | 70 | €14,167,207 | €16,204,362 | +€2.0m | +14.4% |
| Non-recurring operating income | 76A | €436,578 | €0 | -€436,578 | -100% |
| Operating charges | 60/66A | €13,849,996 | €16,030,427 | +€2.2m | +15.7% |
| Goods for resale, raw materials and consumables | 60 | €10,974,799 | €12,804,891 | +€1.8m | +16.7% |
| Purchases | 600/8 | €10,950,946 | €12,811,412 | +€1.9m | +17.0% |
| Change in stocks: decrease (increase) | 609 | €23,853 | -€6,521 | -€30,373 | |
| Services and other goods | 61 | €1,480,214 | €1,500,967 | +€20,752 | +1.4% |
| Remuneration, social security and pensions | 62 | €1,310,453 | €1,551,385 | +€240,932 | +18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €56,216 | €36,937 | -€19,279 | -34.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €24,674 | -€16,955 | -€41,630 | |
| Other operating charges | 640/8 | €3,641 | €1,787 | -€1,854 | -50.9% |
| Non-recurring operating charges | 66A | - | €151,415 | +€151,415 | |
| Operating profit (loss) | 9901 | €753,788 | €173,935 | -€579,852 | -76.9% |
| Financial income | 75/76B | €318,499 | €100,168 | -€218,331 | -68.5% |
| Recurring financial income | 75 | €318,499 | €100,168 | -€218,331 | -68.5% |
| Income from financial fixed assets | 750 | €0 | - | = | |
| Income from current assets | 751 | €266,334 | €78,552 | -€187,781 | -70.5% |
| Other financial income | 752/9 | €52,166 | €21,616 | -€30,550 | -58.6% |
| Financial charges | 65/66B | €71,884 | €199,656 | +€127,773 | +178% |
| Recurring financial charges | 65 | €71,884 | €199,656 | +€127,773 | +178% |
| Debt charges | 650 | €33,491 | €124,164 | +€90,673 | +271% |
| Other financial charges | 652/9 | €38,393 | €75,492 | +€37,099 | +96.6% |
| Profit (loss) for the period before taxes | 9903 | €1,000,403 | €74,447 | -€925,956 | -92.6% |
| Income taxes | 67/77 | €275,206 | €29,553 | -€245,653 | -89.3% |
| Taxes | 670/3 | €275,206 | €29,553 | -€245,653 | -89.3% |
| Profit (loss) for the period | 9904 | €725,197 | €44,894 | -€680,303 | -93.8% |
| Profit (loss) for the period to be appropriated | 9905 | €725,197 | €44,894 | -€680,303 | -93.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.