KOMSER: 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.
KOMSER
Largest movements
- Cash +€6,685
up €6,685 (+72.1%), from €9,266 to €15,951
mainly Net result for the year (+€7,392) and Trade debts (+€4,253)
- Receivables within one year +€2,012
up €2,012 (+19.7%), from €10,234 to €12,246
of which Other amounts receivable: +€1,710
- Tangible fixed assets +€1,068
up €1,068 (+42.1%), from €2,537 to €3,605
- Deferred charges and accrued income +€699
up €699 (+698690.0%), from €0 to €699
- Profit (loss) carried forward +€7,392
up €7,392 (+453.7%), from €1,629 to €9,021
- Trade debts +€4,253
new in 2025: €4,253
- Tax, wage and social debts -€816
down €816 (-6.8%), from €11,983 to €11,167
of which Remuneration and social security: -€962
- Other debts -€365
no longer reported in 2025 (was €365)
- Gross operating margin -€4,373
down €4,373 (-7.0%), from €62,582 to €58,209
- Staff costs -€3,596
down €3,596 (-7.0%), from €51,606 to €48,010
- Taxes +€1,301
up €1,301 (+1001015.4%), from €0 to €1,301
- Other operating charges -€968
no longer reported in 2025 (was €968)
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 | €22,037 | €32,501 | +€10,464 | +47.5% |
| Fixed assets | 21/28 | €2,537 | €3,605 | +€1,068 | +42.1% |
| Tangible fixed assets | 22/27 | €2,537 | €3,605 | +€1,068 | +42.1% |
| Furniture and vehicles | 24 | €2,537 | €3,605 | +€1,068 | +42.1% |
| Current assets | 29/58 | €19,501 | €28,896 | +€9,396 | +48.2% |
| Amounts receivable within one year | 40/41 | €10,234 | €12,246 | +€2,012 | +19.7% |
| Trade receivables | 40 | €10,234 | €10,536 | +€302 | +3.0% |
| Other amounts receivable | 41 | - | €1,710 | +€1,710 | |
| Cash at bank and in hand | 54/58 | €9,266 | €15,951 | +€6,685 | +72.1% |
| Deferred charges and accrued income | 490/1 | €0 | €699 | +€699 | +698690.0% |
| Total equity and liabilities | 10/49 | €22,037 | €32,501 | +€10,464 | +47.5% |
| Equity | 10/15 | €9,689 | €17,081 | +€7,392 | +76.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,629 | €9,021 | +€7,392 | +453.7% |
| Amounts payable | 17/49 | €12,348 | €15,420 | +€3,072 | +24.9% |
| Amounts payable within one year | 42/48 | €12,348 | €15,420 | +€3,072 | +24.9% |
| Trade debts | 44 | - | €4,253 | +€4,253 | |
| Suppliers | 440/4 | - | €4,253 | +€4,253 | |
| Taxes, remuneration and social security | 45 | €11,983 | €11,167 | -€816 | -6.8% |
| Taxes | 450/3 | €5,222 | €5,369 | +€147 | +2.8% |
| Remuneration and social security | 454/9 | €6,761 | €5,798 | -€962 | -14.2% |
| Other amounts payable | 47/48 | €365 | - | -€365 | |
| Accrued charges and deferred income | 492/3 | €0 | - | -€0 | |
| Remuneration, social security and pensions | 62 | €51,606 | €48,010 | -€3,596 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €868 | €1,404 | +€536 | +61.8% |
| Other operating charges | 640/8 | €968 | - | -€968 | |
| Gross operating margin | 9900 | €62,582 | €58,209 | -€4,373 | -7.0% |
| Operating profit (loss) | 9901 | €9,140 | €8,794 | -€346 | -3.8% |
| Financial income | 75/76B | €1 | €205 | +€204 | +26470.1% |
| Recurring financial income | 75 | €1 | €205 | +€204 | +26470.1% |
| Financial charges | 65/66B | €593 | €306 | -€287 | -48.5% |
| Recurring financial charges | 65 | €593 | €306 | -€287 | -48.5% |
| Profit (loss) for the period before taxes | 9903 | €8,548 | €8,693 | +€145 | +1.7% |
| Income taxes | 67/77 | €0 | €1,301 | +€1,301 | +1001015.4% |
| Profit (loss) for the period | 9904 | €8,548 | €7,392 | -€1,156 | -13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,548 | €7,392 | -€1,156 | -13.5% |
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.