KOMPLET: what changed
Two financial 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.
KOMPLET
Largest movements
- Receivables within one year +€35,871
up €35,871 (+417%), from €8,602 to €44,474
of which Trade receivables: +€30,146
- Cash -€17,564
down €17,564 (-54.6%), from €32,183 to €14,619
mainly Receivables within one year (-€35,871) and Contributions, distributions and other (-€27,400)
- Tangible fixed assets +€10,454
up €10,454 (+5.9%), from €176,517 to €186,971
of which Other tangible fixed assets: +€19,700
- Other debts +€24,183
up €24,183 (+1,476%), from €1,638 to €25,821
- Trade debts +€19,903
up €19,903 (+489%), from €4,073 to €23,976
- Reserves -€15,024
down €15,024 (-15.1%), from €99,751 to €84,727
of which Distributable reserves: -€15,024
- Tax, wage and social debts +€6,899
up €6,899 (+334%), from €2,063 to €8,962
- Debts after one year -€5,655
down €5,655 (-3.5%), from €163,753 to €158,098
- Gross operating margin +€10,983
up €10,983 (+39.9%), from €27,534 to €38,517
- Other operating charges -€6,630
down €6,630 (-78.2%), from €8,474 to €1,844
- Taxes +€4,537
up €4,537 (+369%), from €1,231 to €5,768
- Depreciation +€3,379
up €3,379 (+44.6%), from €7,580 to €10,959
- Financial charges +€1,283
up €1,283 (+14.9%), from €8,590 to €9,873
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.
Derived cash bridge
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 | €291,134 | €319,741 | +€28,607 | +9.8% |
| Fixed assets | 21/28 | €176,517 | €186,971 | +€10,454 | +5.9% |
| Tangible fixed assets | 22/27 | €176,517 | €186,971 | +€10,454 | +5.9% |
| Land and buildings | 22 | €169,898 | €161,058 | -€8,840 | -5.2% |
| Plant, machinery and equipment | 23 | €1,908 | €1,585 | -€323 | -16.9% |
| Furniture and vehicles | 24 | €158 | €76 | -€82 | -52.1% |
| Other tangible fixed assets | 26 | €4,552 | €24,252 | +€19,700 | +433% |
| Current assets | 29/58 | €114,617 | €132,770 | +€18,153 | +15.8% |
| Amounts receivable after more than one year | 29 | €70,000 | €70,000 | = | 0.0% |
| Other amounts receivable | 291 | €70,000 | €70,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,602 | €44,474 | +€35,871 | +417% |
| Trade receivables | 40 | €8,159 | €38,305 | +€30,146 | +369% |
| Other amounts receivable | 41 | €444 | €6,168 | +€5,725 | +1,290% |
| Cash at bank and in hand | 54/58 | €32,183 | €14,619 | -€17,564 | -54.6% |
| Deferred charges and accrued income | 490/1 | €3,831 | €3,677 | -€155 | -4.0% |
| Total equity and liabilities | 10/49 | €291,134 | €319,741 | +€28,607 | +9.8% |
| Equity | 10/15 | €112,251 | €97,227 | -€15,024 | -13.4% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €99,751 | €84,727 | -€15,024 | -15.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €99,751 | €84,727 | -€15,024 | -15.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €178,882 | €222,514 | +€43,631 | +24.4% |
| Amounts payable after more than one year | 17 | €163,753 | €158,098 | -€5,655 | -3.5% |
| Financial debts | 170/4 | €163,753 | €158,098 | -€5,655 | -3.5% |
| Amounts payable within one year | 42/48 | €13,156 | €64,416 | +€51,259 | +390% |
| Current portion of amounts payable after more than one year | 42 | €5,382 | €5,655 | +€274 | +5.1% |
| Trade debts | 44 | €4,073 | €23,976 | +€19,903 | +489% |
| Suppliers | 440/4 | €4,073 | €23,976 | +€19,903 | +489% |
| Taxes, remuneration and social security | 45 | €2,063 | €8,962 | +€6,899 | +334% |
| Taxes | 450/3 | €2,063 | €8,962 | +€6,899 | +334% |
| Other amounts payable | 47/48 | €1,638 | €25,821 | +€24,183 | +1,476% |
| Accrued charges and deferred income | 492/3 | €1,973 | €0 | -€1,973 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,580 | €10,959 | +€3,379 | +44.6% |
| Other operating charges | 640/8 | €8,474 | €1,844 | -€6,630 | -78.2% |
| Non-recurring operating charges | 66A | €39 | €0 | -€39 | -100% |
| Gross operating margin | 9900 | €27,534 | €38,517 | +€10,983 | +39.9% |
| Operating profit (loss) | 9901 | €11,441 | €25,715 | +€14,273 | +125% |
| Financial income | 75/76B | €2,379 | €2,302 | -€77 | -3.2% |
| Recurring financial income | 75 | €2,379 | €2,302 | -€77 | -3.2% |
| Financial charges | 65/66B | €8,590 | €9,873 | +€1,283 | +14.9% |
| Recurring financial charges | 65 | €8,590 | €9,873 | +€1,283 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | €5,230 | €18,143 | +€12,913 | +247% |
| Income taxes | 67/77 | €1,231 | €5,768 | +€4,537 | +369% |
| Profit (loss) for the period | 9904 | €4,000 | €12,375 | +€8,376 | +209% |
| Profit (loss) for the period to be appropriated | 9905 | €4,000 | €12,375 | +€8,376 | +209% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.