Koromiro: 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.
Koromiro
Largest movements
- Tangible fixed assets -€16,519
down €16,519 (-58.0%), from €28,500 to €11,982
of which Land and buildings: -€12,901
- Deferred charges and accrued income +€757
up €757 (+35.3%), from €2,144 to €2,902
- Cash +€458
up €458 (+54.7%), from €837 to €1,296
mainly Depreciation (+€16,519) and Trade debts (+€462)
- Profit (loss) carried forward -€14,015
down €14,015 (-6.9%), from -€203,036 to -€217,052
- Other debts -€1,800
down €1,800 (-2.6%), from €68,547 to €66,747
- Trade debts +€462
up €462 (+149.6%), from €309 to €770
- Depreciation -€3,098
down €3,098 (-15.8%), from €19,616 to €16,519
- Gross operating margin +€1,511
up €1,511 (+44.6%), from €3,385 to €4,896
- Financial charges -€443
down €443 (-84.5%), from €524 to €81
- Other operating charges +€358
up €358 (+20.2%), from €1,778 to €2,136
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 | €31,611 | €16,179 | -€15,432 | -48.8% |
| Fixed assets | 21/28 | €28,500 | €11,982 | -€16,519 | -58.0% |
| Tangible fixed assets | 22/27 | €28,500 | €11,982 | -€16,519 | -58.0% |
| Land and buildings | 22 | €12,901 | €0 | -€12,901 | -100.0% |
| Furniture and vehicles | 24 | €11,661 | €8,480 | -€3,180 | -27.3% |
| Other tangible fixed assets | 26 | €3,939 | €3,501 | -€438 | -11.1% |
| Current assets | 29/58 | €3,111 | €4,197 | +€1,086 | +34.9% |
| Amounts receivable within one year | 40/41 | €129 | €0 | -€129 | -100.0% |
| Trade receivables | 40 | €129 | €0 | -€129 | -100.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €837 | €1,296 | +€458 | +54.7% |
| Deferred charges and accrued income | 490/1 | €2,144 | €2,902 | +€757 | +35.3% |
| Total equity and liabilities | 10/49 | €31,611 | €16,179 | -€15,432 | -48.8% |
| Equity | 10/15 | -€182,585 | -€196,600 | -€14,015 | -7.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€203,036 | -€217,052 | -€14,015 | -6.9% |
| Amounts payable | 17/49 | €214,197 | €212,779 | -€1,417 | -0.7% |
| Amounts payable after more than one year | 17 | €145,000 | €145,000 | = | 0.0% |
| Financial debts | 170/4 | €145,000 | €145,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €69,197 | €67,779 | -€1,417 | -2.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €309 | €770 | +€462 | +149.6% |
| Suppliers | 440/4 | €309 | €770 | +€462 | +149.6% |
| Taxes, remuneration and social security | 45 | €341 | €262 | -€79 | -23.2% |
| Taxes | 450/3 | €341 | €262 | -€79 | -23.2% |
| Other amounts payable | 47/48 | €68,547 | €66,747 | -€1,800 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,616 | €16,519 | -€3,098 | -15.8% |
| Other operating charges | 640/8 | €1,778 | €2,136 | +€358 | +20.2% |
| Gross operating margin | 9900 | €3,385 | €4,896 | +€1,511 | +44.6% |
| Operating profit (loss) | 9901 | -€18,009 | -€13,759 | +€4,250 | +23.6% |
| Financial income | 75/76B | €13 | €1 | -€12 | -96.0% |
| Recurring financial income | 75 | €13 | €1 | -€12 | -96.0% |
| Financial charges | 65/66B | €524 | €81 | -€443 | -84.5% |
| Recurring financial charges | 65 | €524 | €81 | -€443 | -84.5% |
| Profit (loss) for the period before taxes | 9903 | -€18,521 | -€13,840 | +€4,681 | +25.3% |
| Income taxes | 67/77 | €166 | €175 | +€9 | +5.6% |
| Profit (loss) for the period | 9904 | -€18,687 | -€14,015 | +€4,672 | +25.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,687 | -€14,015 | +€4,672 | +25.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.