KOMYFER: what changed
Two fiscal 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.
KOMYFER
Largest movements
- Receivables within one year -€9,198
no longer reported in 2025 (was €9,198)
- Tangible fixed assets -€8,605
down €8,605 (-3.5%), from €245,347 to €236,743
- Other debts -€27,000
down €27,000 (-15.3%), from €176,127 to €149,127
- Profit (loss) carried forward +€13,291
up €13,291 (+41.6%), from -€31,949 to -€18,659
- Debts after one year -€10,512
down €10,512 (-12.9%), from €81,359 to €70,846
of which Financial debts: -€10,512
- Tax, wage and social debts +€4,352
up €4,352 (+129.8%), from €3,353 to €7,705
- Gross operating margin +€1,547
up €1,547 (+4.2%), from €36,997 to €38,544
- Taxes +€1,000
up €1,000 (+29.8%), from €3,353 to €4,352
- Depreciation +€920
up €920 (+5.4%), from €16,883 to €17,803
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 | €258,016 | €238,333 | -€19,683 | -7.6% |
| Fixed assets | 21/28 | €245,347 | €236,743 | -€8,605 | -3.5% |
| Tangible fixed assets | 22/27 | €245,347 | €236,743 | -€8,605 | -3.5% |
| Land and buildings | 22 | €245,347 | €236,743 | -€8,605 | -3.5% |
| Current assets | 29/58 | €12,669 | €1,590 | -€11,078 | -87.4% |
| Amounts receivable within one year | 40/41 | €9,198 | - | -€9,198 | |
| Trade receivables | 40 | €9,198 | - | -€9,198 | |
| Cash at bank and in hand | 54/58 | €3,340 | €1,458 | -€1,882 | -56.3% |
| Deferred charges and accrued income | 490/1 | €131 | €133 | +€2 | +1.3% |
| Total equity and liabilities | 10/49 | €258,016 | €238,333 | -€19,683 | -7.6% |
| Equity | 10/15 | -€13,357 | -€67 | +€13,291 | +99.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,949 | -€18,659 | +€13,291 | +41.6% |
| Amounts payable | 17/49 | €271,373 | €238,400 | -€32,974 | -12.2% |
| Amounts payable after more than one year | 17 | €81,359 | €70,846 | -€10,512 | -12.9% |
| Financial debts | 170/4 | €80,859 | €70,346 | -€10,512 | -13.0% |
| Other amounts payable | 178/9 | €500 | €500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €189,834 | €167,385 | -€22,449 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €10,318 | €10,512 | +€195 | +1.9% |
| Trade debts | 44 | €36 | €40 | +€4 | +10.0% |
| Suppliers | 440/4 | €36 | €40 | +€4 | +10.0% |
| Taxes, remuneration and social security | 45 | €3,353 | €7,705 | +€4,352 | +129.8% |
| Taxes | 450/3 | €3,353 | €7,705 | +€4,352 | +129.8% |
| Other amounts payable | 47/48 | €176,127 | €149,127 | -€27,000 | -15.3% |
| Accrued charges and deferred income | 492/3 | €180 | €169 | -€12 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,883 | €17,803 | +€920 | +5.4% |
| Other operating charges | 640/8 | €1,375 | €1,418 | +€43 | +3.1% |
| Gross operating margin | 9900 | €36,997 | €38,544 | +€1,547 | +4.2% |
| Operating profit (loss) | 9901 | €18,739 | €19,323 | +€584 | +3.1% |
| Financial charges | 65/66B | €1,837 | €1,680 | -€158 | -8.6% |
| Recurring financial charges | 65 | €1,837 | €1,680 | -€158 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €16,902 | €17,643 | +€741 | +4.4% |
| Income taxes | 67/77 | €3,353 | €4,352 | +€1,000 | +29.8% |
| Profit (loss) for the period | 9904 | €13,549 | €13,291 | -€258 | -1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,549 | €13,291 | -€258 | -1.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.