KOMT GOED: 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.
KOMT GOED
Largest movements
- Cash +€16,737
up €16,737 (+29.3%), from €57,070 to €73,807
mainly Other debts (+€65,000) and Net result for the year (+€18,695)
- Deferred charges and accrued income +€5,084
up €5,084 (+144%), from €3,527 to €8,611
- Tangible fixed assets -€3,476
down €3,476 (-35.7%), from €9,741 to €6,265
- Other debts +€65,000
new in 2025: €65,000
- Profit (loss) carried forward -€46,305
down €46,305 (-74.6%), from €62,097 to €15,793
- Tax, wage and social debts -€1,315
down €1,315 (-7.1%), from €18,486 to €17,171
- Gross operating margin -€14,621
down €14,621 (-31.5%), from €46,356 to €31,736
- Taxes -€2,702
down €2,702 (-27.7%), from €9,762 to €7,059
- Other operating charges +€1,350
up €1,350 (+182%), from €740 to €2,090
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 | €87,697 | €105,287 | +€17,590 | +20.1% |
| Fixed assets | 21/28 | €9,741 | €6,265 | -€3,476 | -35.7% |
| Tangible fixed assets | 22/27 | €9,741 | €6,265 | -€3,476 | -35.7% |
| Land and buildings | 22 | €1,534 | €1,351 | -€183 | -11.9% |
| Plant, machinery and equipment | 23 | €3,804 | €2,173 | -€1,631 | -42.9% |
| Furniture and vehicles | 24 | €4,403 | €2,741 | -€1,662 | -37.7% |
| Current assets | 29/58 | €77,956 | €99,022 | +€21,066 | +27.0% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,360 | €1,605 | -€755 | -32.0% |
| Trade receivables | 40 | - | €845 | +€845 | |
| Other amounts receivable | 41 | €2,360 | €759 | -€1,600 | -67.8% |
| Cash at bank and in hand | 54/58 | €57,070 | €73,807 | +€16,737 | +29.3% |
| Deferred charges and accrued income | 490/1 | €3,527 | €8,611 | +€5,084 | +144% |
| Total equity and liabilities | 10/49 | €87,697 | €105,287 | +€17,590 | +20.1% |
| Equity | 10/15 | €66,597 | €20,293 | -€46,305 | -69.5% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,097 | €15,793 | -€46,305 | -74.6% |
| Amounts payable | 17/49 | €21,100 | €84,995 | +€63,895 | +303% |
| Amounts payable within one year | 42/48 | €21,100 | €84,995 | +€63,895 | +303% |
| Trade debts | 44 | €2,614 | €2,824 | +€210 | +8.0% |
| Suppliers | 440/4 | €2,614 | €2,824 | +€210 | +8.0% |
| Taxes, remuneration and social security | 45 | €18,486 | €17,171 | -€1,315 | -7.1% |
| Taxes | 450/3 | €18,486 | €17,171 | -€1,315 | -7.1% |
| Other amounts payable | 47/48 | - | €65,000 | +€65,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,326 | €3,476 | +€151 | +4.5% |
| Other operating charges | 640/8 | €740 | €2,090 | +€1,350 | +182% |
| Gross operating margin | 9900 | €46,356 | €31,736 | -€14,621 | -31.5% |
| Operating profit (loss) | 9901 | €42,290 | €26,169 | -€16,121 | -38.1% |
| Financial income | 75/76B | €1 | €18 | +€17 | +1,520% |
| Recurring financial income | 75 | €1 | €18 | +€17 | +1,520% |
| Financial charges | 65/66B | €337 | €432 | +€96 | +28.5% |
| Recurring financial charges | 65 | €337 | €432 | +€96 | +28.5% |
| Profit (loss) for the period before taxes | 9903 | €41,955 | €25,755 | -€16,200 | -38.6% |
| Income taxes | 67/77 | €9,762 | €7,059 | -€2,702 | -27.7% |
| Profit (loss) for the period | 9904 | €32,193 | €18,695 | -€13,498 | -41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,193 | €18,695 | -€13,498 | -41.9% |
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.