KOMPANI: 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.
What changed
KOMPANI
NACE 87.991, Residential care activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€37,706
2024 · €127,192-€89,485
Equity
€2.0m
2024 · €2.0m+€7,885
Cash
€201,122
2024 · €150,408+€50,714
Balance sheet total
€2.4m
2024 · €2.3m+€77,767
Largest movements
Assets
- Current investments +€75,920
up €75,920 (+6.6%), from €1.2m to €1.2m
- Tangible fixed assets -€54,445
down €54,445 (-6.1%), from €897,691 to €843,246
of which Land and buildings: -€40,104
- Cash +€50,714
up €50,714 (+33.7%), from €150,408 to €201,122
mainly Depreciation (+€62,042) and Provisions (+€60,000)
Equity and liabilities
- Reserves +€229,613
up €229,613 (+98.9%), from €232,143 to €461,756
- Profit (loss) carried forward -€191,907
down €191,907 (-21.0%), from €911,964 to €720,057
- Provisions +€60,000
new in 2025: €60,000
- Investment grants -€29,821
down €29,821 (-6.7%), from €448,216 to €418,395
Income statement
- Staff costs +€118,452
up €118,452 (+12.8%), from €928,572 to €1.0m
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.
Result 2024
€127,192
Staff costs
-€118,452
Depreciation
-€1,749
Other operating charges
-€498
Other operating items
+€27,059
Financial income
+€3,513
Financial charges
+€640
Result 2025
€37,706
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.
From operations
+€178,152
Investment
-€83,617
Financing
-€43,821
Cash 2024
€150,408
From operations (derived)
+€178,152
Net result for the year
+€37,706
Depreciation
+€62,042
Receivables within one year
-€6,873
Deferred charges and accrued income
+€1,394
Provisions
+€60,000
Debts within one year
+€23,882
Investment (derived)
-€83,617
Investment in fixed assets (net)
-€7,697
Current investments
-€75,920
Financing
-€43,821
Debts after one year
-€14,000
Contributions, distributions and other
-€29,821
Cash 2025
€201,122
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,327,293 | €2,405,060 | +€77,767 | +3.3% |
| Fixed assets | 21/28 | €897,691 | €843,346 | -€54,345 | -6.1% |
| Tangible fixed assets | 22/27 | €897,691 | €843,246 | -€54,445 | -6.1% |
| Land and buildings | 22 | €811,951 | €771,847 | -€40,104 | -4.9% |
| Plant, machinery and equipment | 23 | €60,398 | €52,795 | -€7,603 | -12.6% |
| Furniture and vehicles | 24 | €12,161 | €5,423 | -€6,738 | -55.4% |
| Other tangible fixed assets | 26 | €13,181 | €13,181 | = | 0.0% |
| Financial fixed assets | 28 | - | €100 | +€100 | |
| Other financial fixed assets | 284/8 | - | €100 | +€100 | |
| Amounts receivable and cash guarantees | 285/8 | - | €100 | +€100 | |
| Current assets | 29/58 | €1,429,602 | €1,561,713 | +€132,112 | +9.2% |
| Amounts receivable within one year | 40/41 | €120,419 | €127,292 | +€6,873 | +5.7% |
| Other amounts receivable | 41 | €120,419 | €127,292 | +€6,873 | +5.7% |
| Current investments | 50/53 | €1,153,080 | €1,229,000 | +€75,920 | +6.6% |
| Cash at bank and in hand | 54/58 | €150,408 | €201,122 | +€50,714 | +33.7% |
| Deferred charges and accrued income | 490/1 | €5,694 | €4,300 | -€1,394 | -24.5% |
| Total equity and liabilities | 10/49 | €2,327,293 | €2,405,060 | +€77,767 | +3.3% |
| Equity | 10/15 | €2,030,552 | €2,038,437 | +€7,885 | +0.4% |
| Contributions | 10/11 | €438,229 | €438,229 | = | 0.0% |
| Capital | 10 | €438,229 | €438,229 | = | 0.0% |
| Reserves | 13 | €232,143 | €461,756 | +€229,613 | +98.9% |
| Profit (loss) carried forward | 14 | €911,964 | €720,057 | -€191,907 | -21.0% |
| Investment grants | 15 | €448,216 | €418,395 | -€29,821 | -6.7% |
| Provisions and deferred taxes | 16 | - | €60,000 | +€60,000 | |
| Provisions for liabilities and charges | 160/5 | - | €60,000 | +€60,000 | |
| Major repairs and maintenance | 162 | - | €60,000 | +€60,000 | |
| Amounts payable | 17/49 | €296,741 | €306,623 | +€9,882 | +3.3% |
| Amounts payable after more than one year | 17 | €125,999 | €111,999 | -€14,000 | -11.1% |
| Financial debts | 170/4 | €125,999 | €111,999 | -€14,000 | -11.1% |
| Credit institutions | 173 | €125,999 | €111,999 | -€14,000 | -11.1% |
| Amounts payable within one year | 42/48 | €170,742 | €194,624 | +€23,882 | +14.0% |
| Current portion of amounts payable after more than one year | 42 | €14,000 | €14,000 | = | 0.0% |
| Trade debts | 44 | €56,830 | €25,224 | -€31,606 | -55.6% |
| Suppliers | 440/4 | €56,830 | €25,224 | -€31,606 | -55.6% |
| Taxes, remuneration and social security | 45 | €99,912 | €152,231 | +€52,318 | +52.4% |
| Taxes | 450/3 | - | €12,231 | +€12,231 | |
| Remuneration and social security | 454/9 | €99,912 | €140,000 | +€40,087 | +40.1% |
| Operating income | 70/76A | €1,279,370 | €1,368,740 | +€89,370 | +7.0% |
| Other operating income | 74 | €22,709 | €20,556 | -€2,153 | -9.5% |
| Operating charges | 60/66A | €1,169,723 | €1,352,733 | +€183,009 | +15.6% |
| Goods for resale, raw materials and consumables | 60 | €90,152 | €97,298 | +€7,146 | +7.9% |
| Purchases | 600/8 | €90,152 | €97,298 | +€7,146 | +7.9% |
| Services and other goods | 61 | €83,521 | €78,175 | -€5,346 | -6.4% |
| Remuneration, social security and pensions | 62 | €928,572 | €1,047,023 | +€118,452 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,293 | €62,042 | +€1,749 | +2.9% |
| Other operating charges | 640/8 | €7,186 | €7,683 | +€498 | +6.9% |
| Non-recurring operating charges | 66A | - | €510 | +€510 | |
| Operating profit (loss) | 9901 | €109,646 | €16,007 | -€93,639 | -85.4% |
| Financial income | 75/76B | €25,233 | €28,747 | +€3,513 | +13.9% |
| Recurring financial income | 75 | €25,233 | €28,747 | +€3,513 | +13.9% |
| Income from current assets | 751 | €25,158 | €28,699 | +€3,541 | +14.1% |
| Other financial income | 752/9 | €75 | €48 | -€28 | -36.6% |
| Financial charges | 65/66B | €7,688 | €7,048 | -€640 | -8.3% |
| Recurring financial charges | 65 | €7,688 | €7,048 | -€640 | -8.3% |
| Debt charges | 650 | €7,688 | €7,029 | -€659 | -8.6% |
| Other financial charges | 652/9 | €0 | €18 | +€18 | +91700.0% |
| Profit (loss) for the period before taxes | 9903 | €127,192 | €37,706 | -€89,485 | -70.4% |
| Profit (loss) for the period | 9904 | €127,192 | €37,706 | -€89,485 | -70.4% |
| Profit (loss) for the period to be appropriated | 9905 | €127,192 | €37,706 | -€89,485 | -70.4% |
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 4 October 2026 via checked.be.