KOMSA: 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.
KOMSA
Largest movements
- Tangible fixed assets +€40,134
up €40,134 (+367%), from €10,941 to €51,075
of which Furniture and vehicles: +€40,791
- Cash +€2,441
up €2,441 (+1.6%), from €154,176 to €156,617
mainly Net result for the year (+€40,778) and Depreciation (+€5,630)
- Reserves +€40,778
up €40,778 (+29.4%), from €138,726 to €179,504
- Tax, wage and social debts +€5,227
up €5,227 (+103%), from €5,076 to €10,303
- Other debts -€3,148
down €3,148 (-84.6%), from €3,723 to €575
- Gross operating margin +€36,313
up €36,313 (+119%), from €30,551 to €66,864
- Taxes +€11,560
up €11,560 (+140%), from €8,250 to €19,810
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 | €170,154 | €211,511 | +€41,357 | +24.3% |
| Fixed assets | 21/28 | €10,941 | €51,075 | +€40,134 | +367% |
| Tangible fixed assets | 22/27 | €10,941 | €51,075 | +€40,134 | +367% |
| Plant, machinery and equipment | 23 | €82 | €0 | -€82 | -100% |
| Furniture and vehicles | 24 | €9,134 | €49,925 | +€40,791 | +447% |
| Other tangible fixed assets | 26 | €1,725 | €1,150 | -€575 | -33.3% |
| Current assets | 29/58 | €159,213 | €160,436 | +€1,223 | +0.8% |
| Amounts receivable within one year | 40/41 | €5,037 | €3,819 | -€1,218 | -24.2% |
| Trade receivables | 40 | €2,089 | €1,495 | -€594 | -28.4% |
| Other amounts receivable | 41 | €2,948 | €2,324 | -€624 | -21.2% |
| Cash at bank and in hand | 54/58 | €154,176 | €156,617 | +€2,441 | +1.6% |
| Total equity and liabilities | 10/49 | €170,154 | €211,511 | +€41,357 | +24.3% |
| Equity | 10/15 | €148,645 | €189,422 | +€40,778 | +27.4% |
| Contributions | 10/11 | €9,918 | €9,918 | = | 0.0% |
| Reserves | 13 | €138,726 | €179,504 | +€40,778 | +29.4% |
| Distributable reserves | 133 | €138,726 | €179,504 | +€40,778 | +29.4% |
| Amounts payable | 17/49 | €21,509 | €22,089 | +€580 | +2.7% |
| Amounts payable after more than one year | 17 | €10,000 | €10,000 | = | 0.0% |
| Financial debts | 170/4 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €11,259 | €12,089 | +€830 | +7.4% |
| Trade debts | 44 | €2,460 | €1,211 | -€1,249 | -50.8% |
| Suppliers | 440/4 | €2,460 | €1,211 | -€1,249 | -50.8% |
| Taxes, remuneration and social security | 45 | €5,076 | €10,303 | +€5,227 | +103% |
| Taxes | 450/3 | €5,076 | €10,303 | +€5,227 | +103% |
| Other amounts payable | 47/48 | €3,723 | €575 | -€3,148 | -84.6% |
| Accrued charges and deferred income | 492/3 | €250 | €0 | -€250 | -100% |
| Non-recurring operating income | 76A | - | €4,811 | +€4,811 | |
| Remuneration, social security and pensions | 62 | €21 | €0 | -€21 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,041 | €5,630 | +€589 | +11.7% |
| Other operating charges | 640/8 | €449 | €813 | +€364 | +81.0% |
| Gross operating margin | 9900 | €30,551 | €66,864 | +€36,313 | +119% |
| Operating profit (loss) | 9901 | €25,039 | €60,420 | +€35,381 | +141% |
| Financial income | 75/76B | €242 | €174 | -€67 | -27.9% |
| Recurring financial income | 75 | €242 | €174 | -€67 | -27.9% |
| Financial charges | 65/66B | €161 | €7 | -€154 | -95.7% |
| Recurring financial charges | 65 | €161 | €7 | -€154 | -95.7% |
| Profit (loss) for the period before taxes | 9903 | €25,120 | €60,588 | +€35,468 | +141% |
| Income taxes | 67/77 | €8,250 | €19,810 | +€11,560 | +140% |
| Profit (loss) for the period | 9904 | €16,870 | €40,778 | +€23,908 | +142% |
| Profit (loss) for the period to be appropriated | 9905 | €16,870 | €40,778 | +€23,908 | +142% |
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 22 October 2026 via checked.be.