Komppas: 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.
Komppas
Largest movements
- Cash -€9,583
down €9,583 (-54.5%), from €17,598 to €8,015
mainly Tax, wage and social debts (-€6,251) and Debts after one year (-€3,575)
- Receivables within one year -€2,773
down €2,773 (-53.3%), from €5,204 to €2,431
of which Trade receivables: -€2,588
- Deferred charges and accrued income +€502
new in 2025: €502
- Tax, wage and social debts -€6,251
down €6,251 (-77.1%), from €8,108 to €1,856
of which Taxes: -€5,135
- Debts after one year -€3,575
down €3,575 (-15.9%), from €22,525 to €18,950
- Trade debts -€1,447
down €1,447 (-98.8%), from €1,465 to €18
- Profit (loss) carried forward -€718
new in 2025: -€718
- Gross operating margin -€17,197
down €17,197 (-53.1%), from €32,369 to €15,172
- Taxes -€5,135
no longer reported in 2025 (was €5,135)
- Staff costs +€1,654
up €1,654 (+15.4%), from €10,723 to €12,376
- Depreciation +€585
up €585 (+21.3%), from €2,753 to €3,338
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 | €50,100 | €37,784 | -€12,316 | -24.6% |
| Fixed assets | 21/28 | €27,298 | €26,837 | -€462 | -1.7% |
| Tangible fixed assets | 22/27 | €27,298 | €26,837 | -€462 | -1.7% |
| Plant, machinery and equipment | 23 | - | €2,543 | +€2,543 | |
| Other tangible fixed assets | 26 | €27,298 | €24,293 | -€3,005 | -11.0% |
| Current assets | 29/58 | €22,801 | €10,947 | -€11,854 | -52.0% |
| Amounts receivable within one year | 40/41 | €5,204 | €2,431 | -€2,773 | -53.3% |
| Trade receivables | 40 | €4,920 | €2,332 | -€2,588 | -52.6% |
| Other amounts receivable | 41 | €284 | €99 | -€185 | -65.0% |
| Cash at bank and in hand | 54/58 | €17,598 | €8,015 | -€9,583 | -54.5% |
| Deferred charges and accrued income | 490/1 | - | €502 | +€502 | |
| Total equity and liabilities | 10/49 | €50,100 | €37,784 | -€12,316 | -24.6% |
| Equity | 10/15 | €13,777 | €13,060 | -€718 | -5.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €13,677 | €13,677 | = | 0.0% |
| Distributable reserves | 133 | €13,677 | €13,677 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€718 | -€718 | |
| Amounts payable | 17/49 | €36,322 | €24,724 | -€11,598 | -31.9% |
| Amounts payable after more than one year | 17 | €22,525 | €18,950 | -€3,575 | -15.9% |
| Financial debts | 170/4 | €22,525 | €18,950 | -€3,575 | -15.9% |
| Amounts payable within one year | 42/48 | €13,797 | €5,774 | -€8,023 | -58.2% |
| Current portion of amounts payable after more than one year | 42 | €4,225 | €3,900 | -€325 | -7.7% |
| Trade debts | 44 | €1,465 | €18 | -€1,447 | -98.8% |
| Suppliers | 440/4 | €1,465 | €18 | -€1,447 | -98.8% |
| Taxes, remuneration and social security | 45 | €8,108 | €1,856 | -€6,251 | -77.1% |
| Taxes | 450/3 | €5,135 | - | -€5,135 | |
| Remuneration and social security | 454/9 | €2,972 | €1,856 | -€1,116 | -37.5% |
| Remuneration, social security and pensions | 62 | €10,723 | €12,376 | +€1,654 | +15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,753 | €3,338 | +€585 | +21.3% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €32,369 | €15,172 | -€17,197 | -53.1% |
| Operating profit (loss) | 9901 | €18,832 | -€604 | -€19,436 | |
| Financial income | 75/76B | - | €19 | +€19 | |
| Recurring financial income | 75 | - | €19 | +€19 | |
| Financial charges | 65/66B | €19 | €132 | +€113 | +598.7% |
| Recurring financial charges | 65 | €19 | €132 | +€113 | +598.7% |
| Profit (loss) for the period before taxes | 9903 | €18,813 | -€718 | -€19,531 | |
| Income taxes | 67/77 | €5,135 | - | -€5,135 | |
| Profit (loss) for the period | 9904 | €13,677 | -€718 | -€14,395 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,677 | -€718 | -€14,395 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.