KOOM: 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.
KOOM
Largest movements
- Current investments +€332,903
up €332,903 (+206%), from €161,328 to €494,231
- Cash -€190,102
down €190,102 (-44.6%), from €426,235 to €236,133
mainly Current investments (-€332,903) and Contributions, distributions and other (-€175,000)
- Receivables within one year -€66,781
down €66,781 (-18.3%), from €365,913 to €299,132
of which Other amounts receivable: -€75,676
- Tangible fixed assets -€16,146
down €16,146 (-5.0%), from €321,101 to €304,956
of which Land and buildings: -€10,717
- Reserves +€42,903
up €42,903 (+3.6%), from €1.2m to €1.2m
- Tax, wage and social debts +€24,901
up €24,901 (+31.8%), from €78,220 to €103,121
- Financial income +€52,665
up €52,665 (+307%), from €17,147 to €69,811
- Gross operating margin +€21,428
up €21,428 (+8.7%), from €246,883 to €268,311
- Taxes +€14,823
up €14,823 (+19.2%), from €77,037 to €91,859
- Financial charges +€3,908
up €3,908, from -€1,595 to €2,313
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 | €1,279,130 | €1,350,735 | +€71,605 | +5.6% |
| Fixed assets | 21/28 | €321,131 | €304,986 | -€16,146 | -5.0% |
| Tangible fixed assets | 22/27 | €321,101 | €304,956 | -€16,146 | -5.0% |
| Land and buildings | 22 | €281,762 | €271,045 | -€10,717 | -3.8% |
| Furniture and vehicles | 24 | €34,433 | €29,005 | -€5,429 | -15.8% |
| Other tangible fixed assets | 26 | €4,906 | €4,906 | = | 0.0% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €957,999 | €1,045,750 | +€87,751 | +9.2% |
| Amounts receivable within one year | 40/41 | €365,913 | €299,132 | -€66,781 | -18.3% |
| Trade receivables | 40 | €49,852 | €58,747 | +€8,895 | +17.8% |
| Other amounts receivable | 41 | €316,061 | €240,385 | -€75,676 | -23.9% |
| Current investments | 50/53 | €161,328 | €494,231 | +€332,903 | +206% |
| Cash at bank and in hand | 54/58 | €426,235 | €236,133 | -€190,102 | -44.6% |
| Deferred charges and accrued income | 490/1 | €4,522 | €16,253 | +€11,732 | +259% |
| Total equity and liabilities | 10/49 | €1,279,130 | €1,350,735 | +€71,605 | +5.6% |
| Equity | 10/15 | €1,197,126 | €1,240,029 | +€42,903 | +3.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,190,926 | €1,233,829 | +€42,903 | +3.6% |
| Distributable reserves | 133 | €1,190,926 | €1,233,829 | +€42,903 | +3.6% |
| Amounts payable | 17/49 | €82,004 | €110,706 | +€28,703 | +35.0% |
| Amounts payable within one year | 42/48 | €80,882 | €110,706 | +€29,825 | +36.9% |
| Trade debts | 44 | €2,661 | €7,585 | +€4,924 | +185% |
| Suppliers | 440/4 | €2,661 | €7,585 | +€4,924 | +185% |
| Taxes, remuneration and social security | 45 | €78,220 | €103,121 | +€24,901 | +31.8% |
| Taxes | 450/3 | €78,220 | €103,121 | +€24,901 | +31.8% |
| Accrued charges and deferred income | 492/3 | €1,122 | - | -€1,122 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,903 | €22,757 | +€854 | +3.9% |
| Other operating charges | 640/8 | €3,082 | €3,289 | +€207 | +6.7% |
| Gross operating margin | 9900 | €246,883 | €268,311 | +€21,428 | +8.7% |
| Operating profit (loss) | 9901 | €221,898 | €242,264 | +€20,366 | +9.2% |
| Financial income | 75/76B | €17,147 | €69,811 | +€52,665 | +307% |
| Recurring financial income | 75 | €17,147 | €69,811 | +€52,665 | +307% |
| Financial charges | 65/66B | -€1,595 | €2,313 | +€3,908 | |
| Recurring financial charges | 65 | -€1,595 | €2,313 | +€3,908 | |
| Profit (loss) for the period before taxes | 9903 | €240,639 | €309,762 | +€69,123 | +28.7% |
| Income taxes | 67/77 | €77,037 | €91,859 | +€14,823 | +19.2% |
| Profit (loss) for the period | 9904 | €163,603 | €217,903 | +€54,300 | +33.2% |
| Profit (loss) for the period to be appropriated | 9905 | €163,603 | €217,903 | +€54,300 | +33.2% |
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 25 October 2026 via checked.be.