KOMPOSIET: 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.
KOMPOSIET
Largest movements
- Stocks and contracts +€159,633
up €159,633 (+14.0%), from €1.1m to €1.3m
- Cash -€16,555
down €16,555 (-76.2%), from €21,715 to €5,160
mainly Stocks and contracts (-€159,633) and Debts after one year (-€88,560)
- Other debts +€197,955
up €197,955 (+32.6%), from €607,346 to €805,301
- Debts after one year -€88,560
down €88,560 (-17.7%), from €500,000 to €411,440
- Current portion of long-term debt +€49,064
new in 2025: €49,064
- Profit (loss) carried forward -€46,526
down €46,526, from €16,393 to -€30,133
- Trade debts +€40,563
up €40,563 (+164%), from €24,671 to €65,234
- Gross operating margin -€46,714
down €46,714, from €1,803 to -€44,911
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 | €1,180,752 | €1,329,224 | +€148,472 | +12.6% |
| Current assets | 29/58 | €1,180,752 | €1,329,224 | +€148,472 | +12.6% |
| Stocks and contracts in progress | 3 | €1,136,825 | €1,296,458 | +€159,633 | +14.0% |
| Stocks | 30/36 | €1,136,825 | €1,296,458 | +€159,633 | +14.0% |
| Amounts receivable within one year | 40/41 | €22,000 | €27,393 | +€5,393 | +24.5% |
| Trade receivables | 40 | €22,000 | €27,124 | +€5,124 | +23.3% |
| Other amounts receivable | 41 | €0 | €270 | +€270 | |
| Cash at bank and in hand | 54/58 | €21,715 | €5,160 | -€16,555 | -76.2% |
| Deferred charges and accrued income | 490/1 | €212 | €213 | +€1 | +0.2% |
| Total equity and liabilities | 10/49 | €1,180,752 | €1,329,224 | +€148,472 | +12.6% |
| Equity | 10/15 | €44,211 | -€2,315 | -€46,526 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,219 | €9,219 | = | 0.0% |
| Distributable reserves | 133 | €9,219 | €9,219 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,393 | -€30,133 | -€46,526 | |
| Amounts payable | 17/49 | €1,136,541 | €1,331,539 | +€194,998 | +17.2% |
| Amounts payable after more than one year | 17 | €500,000 | €411,440 | -€88,560 | -17.7% |
| Financial debts | 170/4 | €500,000 | €411,440 | -€88,560 | -17.7% |
| Amounts payable within one year | 42/48 | €633,357 | €919,599 | +€286,242 | +45.2% |
| Current portion of amounts payable after more than one year | 42 | - | €49,064 | +€49,064 | |
| Trade debts | 44 | €24,671 | €65,234 | +€40,563 | +164% |
| Suppliers | 440/4 | €24,671 | €65,234 | +€40,563 | +164% |
| Taxes, remuneration and social security | 45 | €1,340 | €0 | -€1,340 | -100% |
| Taxes | 450/3 | €1,340 | €0 | -€1,340 | -100% |
| Other amounts payable | 47/48 | €607,346 | €805,301 | +€197,955 | +32.6% |
| Accrued charges and deferred income | 492/3 | €3,184 | €499 | -€2,685 | -84.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,374 | €1,277 | -€97 | -7.0% |
| Gross operating margin | 9900 | €1,803 | -€44,911 | -€46,714 | |
| Operating profit (loss) | 9901 | €429 | -€46,188 | -€46,618 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €368 | €338 | -€31 | -8.3% |
| Recurring financial charges | 65 | €368 | €338 | -€31 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €61 | -€46,526 | -€46,587 | |
| Income taxes | 67/77 | €223 | €0 | -€223 | -100% |
| Profit (loss) for the period | 9904 | -€162 | -€46,526 | -€46,364 | -28,576% |
| Profit (loss) for the period to be appropriated | 9905 | -€162 | -€46,526 | -€46,364 | -28,576% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.