KOMUNIKI: 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.
KOMUNIKI
Largest movements
- Cash -€24,608
down €24,608 (-47.0%), from €52,393 to €27,785
mainly Receivables within one year (-€11,247) and Investment in fixed assets (net) (-€10,450)
- Receivables within one year +€11,247
up €11,247 (+26.9%), from €41,830 to €53,077
of which Trade receivables: +€8,399
- Tangible fixed assets +€2,855
up €2,855 (+9.3%), from €30,597 to €33,452
of which Furniture and vehicles: +€4,294
- Tax, wage and social debts -€4,613
down €4,613 (-65.0%), from €7,092 to €2,479
- Trade debts -€4,502
down €4,502 (-49.7%), from €9,059 to €4,557
- Gross operating margin -€16,339
down €16,339 (-75.2%), from €21,722 to €5,383
- Depreciation +€1,898
up €1,898 (+33.3%), from €5,697 to €7,595
- Taxes -€1,153
down €1,153 (-91.4%), from €1,262 to €108
- Other operating charges +€684
up €684 (+63.3%), from €1,081 to €1,765
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 | €213,060 | €202,858 | -€10,202 | -4.8% |
| Fixed assets | 21/28 | €30,597 | €33,452 | +€2,855 | +9.3% |
| Tangible fixed assets | 22/27 | €30,597 | €33,452 | +€2,855 | +9.3% |
| Plant, machinery and equipment | 23 | €236 | €186 | -€49 | -21.0% |
| Furniture and vehicles | 24 | €4,779 | €9,074 | +€4,294 | +89.9% |
| Other tangible fixed assets | 26 | €25,582 | €24,192 | -€1,390 | -5.4% |
| Current assets | 29/58 | €182,462 | €169,406 | -€13,057 | -7.2% |
| Amounts receivable after more than one year | 29 | €85,164 | €85,823 | +€659 | +0.8% |
| Other amounts receivable | 291 | €85,164 | €85,823 | +€659 | +0.8% |
| Stocks and contracts in progress | 3 | €2,302 | €1,113 | -€1,189 | -51.7% |
| Stocks | 30/36 | €2,302 | €1,113 | -€1,189 | -51.7% |
| Amounts receivable within one year | 40/41 | €41,830 | €53,077 | +€11,247 | +26.9% |
| Trade receivables | 40 | €9,928 | €18,327 | +€8,399 | +84.6% |
| Other amounts receivable | 41 | €31,902 | €34,750 | +€2,848 | +8.9% |
| Cash at bank and in hand | 54/58 | €52,393 | €27,785 | -€24,608 | -47.0% |
| Deferred charges and accrued income | 490/1 | €774 | €1,609 | +€835 | +108% |
| Total equity and liabilities | 10/49 | €213,060 | €202,858 | -€10,202 | -4.8% |
| Equity | 10/15 | €193,689 | €193,816 | +€127 | +0.1% |
| Contributions | 10/11 | €44,000 | €44,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €129,689 | €129,816 | +€127 | +0.1% |
| Amounts payable | 17/49 | €19,371 | €9,042 | -€10,329 | -53.3% |
| Amounts payable within one year | 42/48 | €19,371 | €9,042 | -€10,329 | -53.3% |
| Financial debts | 43 | €2,404 | €1,558 | -€846 | -35.2% |
| Credit institutions | 430/8 | €2,404 | €1,558 | -€846 | -35.2% |
| Trade debts | 44 | €9,059 | €4,557 | -€4,502 | -49.7% |
| Suppliers | 440/4 | €9,059 | €4,557 | -€4,502 | -49.7% |
| Taxes, remuneration and social security | 45 | €7,092 | €2,479 | -€4,613 | -65.0% |
| Taxes | 450/3 | €7,092 | €2,479 | -€4,613 | -65.0% |
| Other amounts payable | 47/48 | €815 | €447 | -€368 | -45.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,697 | €7,595 | +€1,898 | +33.3% |
| Other operating charges | 640/8 | €1,081 | €1,765 | +€684 | +63.3% |
| Gross operating margin | 9900 | €21,722 | €5,383 | -€16,339 | -75.2% |
| Operating profit (loss) | 9901 | €14,944 | -€3,977 | -€18,922 | |
| Financial income | 75/76B | €4,619 | €4,509 | -€110 | -2.4% |
| Recurring financial income | 75 | €4,619 | €4,509 | -€110 | -2.4% |
| Financial charges | 65/66B | €394 | €296 | -€97 | -24.7% |
| Recurring financial charges | 65 | €394 | €296 | -€97 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €19,170 | €236 | -€18,934 | -98.8% |
| Income taxes | 67/77 | €1,262 | €108 | -€1,153 | -91.4% |
| Profit (loss) for the period | 9904 | €17,908 | €127 | -€17,781 | -99.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,908 | €127 | -€17,781 | -99.3% |
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 15 October 2026 via checked.be.