KoRoMa: 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.
KoRoMa
Largest movements
- Receivables within one year +€22,896
up €22,896 (+18.1%), from €126,739 to €149,634
of which Other amounts receivable: +€29,239
- Deferred charges and accrued income -€10,022
no longer reported in 2024 (was €10,022)
- Tangible fixed assets -€9,521
down €9,521 (-79.0%), from €12,044 to €2,523
- Debts after one year -€27,571
down €27,571 (-52.4%), from €52,571 to €25,000
- Tax, wage and social debts +€25,554
up €25,554 (+30.8%), from €82,861 to €108,415
- Reserves +€9,000
up €9,000 (+4.5%), from €201,000 to €210,000
- Current portion of long-term debt -€7,322
down €7,322 (-74.0%), from €9,894 to €2,571
- Taxes -€1,565
down €1,565 (-15.9%), from €9,832 to €8,267
- Other operating charges +€1,182
up €1,182 (+15.9%), from €7,427 to €8,609
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €406,921 | €410,274 | +€3,353 | +0.8% |
| Fixed assets | 21/28 | €270,160 | €260,640 | -€9,521 | -3.5% |
| Tangible fixed assets | 22/27 | €12,044 | €2,523 | -€9,521 | -79.0% |
| Leasing and similar rights | 25 | €12,044 | €2,523 | -€9,521 | -79.0% |
| Financial fixed assets | 28 | €258,116 | €258,116 | = | 0.0% |
| Current assets | 29/58 | €136,761 | €149,634 | +€12,873 | +9.4% |
| Amounts receivable within one year | 40/41 | €126,739 | €149,634 | +€22,896 | +18.1% |
| Trade receivables | 40 | €106,413 | €100,070 | -€6,343 | -6.0% |
| Other amounts receivable | 41 | €20,326 | €49,564 | +€29,239 | +144% |
| Deferred charges and accrued income | 490/1 | €10,022 | - | -€10,022 | |
| Total equity and liabilities | 10/49 | €406,921 | €410,274 | +€3,353 | +0.8% |
| Equity | 10/15 | €207,435 | €216,216 | +€8,780 | +4.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €201,000 | €210,000 | +€9,000 | +4.5% |
| Distributable reserves | 133 | €201,000 | €210,000 | +€9,000 | +4.5% |
| Profit (loss) carried forward | 14 | €235 | €16 | -€220 | -93.3% |
| Amounts payable | 17/49 | €199,486 | €194,058 | -€5,428 | -2.7% |
| Amounts payable after more than one year | 17 | €52,571 | €25,000 | -€27,571 | -52.4% |
| Financial debts | 170/4 | €52,571 | €25,000 | -€27,571 | -52.4% |
| Amounts payable within one year | 42/48 | €146,915 | €169,058 | +€22,144 | +15.1% |
| Current portion of amounts payable after more than one year | 42 | €9,894 | €2,571 | -€7,322 | -74.0% |
| Financial debts | 43 | €1,232 | €4,816 | +€3,583 | +291% |
| Credit institutions | 430/8 | €1,232 | €4,816 | +€3,583 | +291% |
| Trade debts | 44 | €14,050 | €15,378 | +€1,328 | +9.5% |
| Suppliers | 440/4 | €14,050 | €15,378 | +€1,328 | +9.5% |
| Taxes, remuneration and social security | 45 | €82,861 | €108,415 | +€25,554 | +30.8% |
| Taxes | 450/3 | €82,861 | €108,415 | +€25,554 | +30.8% |
| Other amounts payable | 47/48 | €38,878 | €37,878 | -€1,000 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,521 | €9,521 | = | 0.0% |
| Other operating charges | 640/8 | €7,427 | €8,609 | +€1,182 | +15.9% |
| Gross operating margin | 9900 | €37,046 | €37,016 | -€31 | -0.1% |
| Operating profit (loss) | 9901 | €20,099 | €18,886 | -€1,213 | -6.0% |
| Financial charges | 65/66B | €1,977 | €1,838 | -€138 | -7.0% |
| Recurring financial charges | 65 | €1,977 | €1,838 | -€138 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €18,122 | €17,048 | -€1,075 | -5.9% |
| Income taxes | 67/77 | €9,832 | €8,267 | -€1,565 | -15.9% |
| Profit (loss) for the period | 9904 | €8,291 | €8,780 | +€490 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,291 | €8,780 | +€490 | +5.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.