KOMPLEKS: 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.
KOMPLEKS
Largest movements
- Cash +€32,172
up €32,172 (+35.2%), from €91,291 to €123,463
mainly Other debts (+€20,429) and Net result for the year (+€12,470)
- Receivables within one year -€8,046
down €8,046 (-52.4%), from €15,353 to €7,307
of which Trade receivables: -€13,000
- Current investments +€2,100
up €2,100 (+18.3%), from €11,500 to €13,600
- Other debts +€20,429
up €20,429 (+64.1%), from €31,848 to €52,277
- Profit (loss) carried forward +€12,470
new in 2025: €12,470
- Tax, wage and social debts -€7,373
down €7,373 (-92.5%), from €7,973 to €600
- Gross operating margin -€58,771
down €58,771 (-78.0%), from €75,356 to €16,585
- Taxes -€20,755
down €20,755 (-86.5%), from €23,999 to €3,244
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 | €118,144 | €144,370 | +€26,226 | +22.2% |
| Current assets | 29/58 | €118,144 | €144,370 | +€26,226 | +22.2% |
| Amounts receivable within one year | 40/41 | €15,353 | €7,307 | -€8,046 | -52.4% |
| Trade receivables | 40 | €13,000 | €0 | -€13,000 | -100.0% |
| Other amounts receivable | 41 | €2,353 | €7,307 | +€4,954 | +210.6% |
| Current investments | 50/53 | €11,500 | €13,600 | +€2,100 | +18.3% |
| Cash at bank and in hand | 54/58 | €91,291 | €123,463 | +€32,172 | +35.2% |
| Total equity and liabilities | 10/49 | €118,144 | €144,370 | +€26,226 | +22.2% |
| Equity | 10/15 | €77,552 | €90,022 | +€12,470 | +16.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €57,552 | €57,552 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €0 | -€2,000 | -100.0% |
| Reserves not available under the articles | 1311 | €2,000 | €0 | -€2,000 | -100.0% |
| Distributable reserves | 133 | €55,552 | €57,552 | +€2,000 | +3.6% |
| Profit (loss) carried forward | 14 | - | €12,470 | +€12,470 | |
| Amounts payable | 17/49 | €40,592 | €54,348 | +€13,756 | +33.9% |
| Amounts payable within one year | 42/48 | €40,592 | €54,348 | +€13,756 | +33.9% |
| Financial debts | 43 | - | €411 | +€411 | |
| Credit institutions | 430/8 | - | €411 | +€411 | |
| Trade debts | 44 | €770 | €1,060 | +€290 | +37.6% |
| Suppliers | 440/4 | €770 | €1,060 | +€290 | +37.6% |
| Taxes, remuneration and social security | 45 | €7,973 | €600 | -€7,373 | -92.5% |
| Taxes | 450/3 | €7,973 | €600 | -€7,373 | -92.5% |
| Other amounts payable | 47/48 | €31,848 | €52,277 | +€20,429 | +64.1% |
| Other operating charges | 640/8 | €502 | €523 | +€20 | +4.1% |
| Gross operating margin | 9900 | €75,356 | €16,585 | -€58,771 | -78.0% |
| Operating profit (loss) | 9901 | €74,854 | €16,062 | -€58,792 | -78.5% |
| Financial income | 75/76B | - | €121 | +€121 | |
| Recurring financial income | 75 | - | €121 | +€121 | |
| Financial charges | 65/66B | €1,207 | €470 | -€737 | -61.1% |
| Recurring financial charges | 65 | €1,207 | €470 | -€737 | -61.1% |
| Profit (loss) for the period before taxes | 9903 | €73,647 | €15,714 | -€57,934 | -78.7% |
| Income taxes | 67/77 | €23,999 | €3,244 | -€20,755 | -86.5% |
| Profit (loss) for the period | 9904 | €49,649 | €12,470 | -€37,179 | -74.9% |
| Profit (loss) for the period to be appropriated | 9905 | €49,649 | €12,470 | -€37,179 | -74.9% |
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 7 October 2026 via checked.be.