KOMPANION: 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.
KOMPANION
Largest movements
- Cash +€3,492
up €3,492 (+155.4%), from €2,248 to €5,740
mainly Net result for the year (+€6,884) and Short-term financial debts (+€670)
- Receivables within one year +€2,447
up €2,447 (+696.9%), from €351 to €2,799
of which Trade receivables: +€2,435
- Tangible fixed assets -€184
no longer reported in 2025 (was €184)
- Profit (loss) carried forward +€6,884
up €6,884 (+42.6%), from -€16,156 to -€9,272
- Trade debts -€1,675
down €1,675 (-72.8%), from €2,300 to €625
- Short-term financial debts +€670
new in 2025: €670
- Accrued charges and deferred income -€153
no longer reported in 2025 (was €153)
- Other debts +€148
up €148 (+7.0%), from €2,108 to €2,256
- Gross operating margin +€7,622
up €7,622, from -€30 to €7,592
- Depreciation -€158
down €158 (-46.3%), from €342 to €184
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 | €2,783 | €8,538 | +€5,756 | +206.9% |
| Fixed assets | 21/28 | €184 | - | -€184 | |
| Tangible fixed assets | 22/27 | €184 | - | -€184 | |
| Plant, machinery and equipment | 23 | €184 | - | -€184 | |
| Current assets | 29/58 | €2,599 | €8,538 | +€5,939 | +228.5% |
| Amounts receivable within one year | 40/41 | €351 | €2,799 | +€2,447 | +696.9% |
| Trade receivables | 40 | €61 | €2,496 | +€2,435 | +3983.3% |
| Other amounts receivable | 41 | €290 | €302 | +€12 | +4.3% |
| Current investments | 50/53 | €0 | €0 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,248 | €5,740 | +€3,492 | +155.4% |
| Total equity and liabilities | 10/49 | €2,783 | €8,538 | +€5,756 | +206.9% |
| Equity | 10/15 | -€1,896 | €4,988 | +€6,884 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,156 | -€9,272 | +€6,884 | +42.6% |
| Amounts payable | 17/49 | €4,678 | €3,551 | -€1,128 | -24.1% |
| Amounts payable within one year | 42/48 | €4,526 | €3,551 | -€975 | -21.5% |
| Financial debts | 43 | - | €670 | +€670 | |
| Credit institutions | 430/8 | - | €670 | +€670 | |
| Trade debts | 44 | €2,300 | €625 | -€1,675 | -72.8% |
| Suppliers | 440/4 | €2,300 | €625 | -€1,675 | -72.8% |
| Advances received on contracts in progress | 46 | €65 | - | -€65 | |
| Taxes, remuneration and social security | 45 | €53 | - | -€53 | |
| Taxes | 450/3 | €53 | - | -€53 | |
| Other amounts payable | 47/48 | €2,108 | €2,256 | +€148 | +7.0% |
| Accrued charges and deferred income | 492/3 | €153 | - | -€153 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €342 | €184 | -€158 | -46.3% |
| Other operating charges | 640/8 | €392 | €398 | +€6 | +1.6% |
| Gross operating margin | 9900 | -€30 | €7,592 | +€7,622 | |
| Operating profit (loss) | 9901 | -€764 | €7,010 | +€7,774 | |
| Financial charges | 65/66B | €140 | €126 | -€13 | -9.6% |
| Recurring financial charges | 65 | €140 | €126 | -€13 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | -€904 | €6,884 | +€7,787 | |
| Profit (loss) for the period | 9904 | -€904 | €6,884 | +€7,787 | |
| Profit (loss) for the period to be appropriated | 9905 | -€904 | €6,884 | +€7,787 |
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 5 October 2026 via checked.be.