KOUMAT: 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.
KOUMAT
Largest movements
- Deferred charges and accrued income +€39,262
up €39,262 (+2,669%), from €1,471 to €40,733
- Receivables within one year -€34,180
down €34,180 (-58.1%), from €58,833 to €24,654
of which Trade receivables: -€33,847
- Cash +€15,905
up €15,905 (+7.5%), from €213,368 to €229,273
mainly Receivables within one year (+€34,180) and Net result for the year (+€30,403)
- Tangible fixed assets +€7,748
up €7,748 (+50.4%), from €15,362 to €23,110
of which Plant, machinery and equipment: +€6,118
- Trade debts +€19,688
up €19,688 (+52.1%), from €37,811 to €57,499
- Profit (loss) carried forward +€8,903
up €8,903 (+4.5%), from €198,151 to €207,055
- Tax, wage and social debts +€3,837
up €3,837 (+12.0%), from €31,921 to €35,758
of which Remuneration and social security: +€11,051
- Staff costs +€64,949
up €64,949 (+61.3%), from €106,023 to €170,973
- Gross operating margin +€16,745
up €16,745 (+7.9%), from €212,449 to €229,194
- Taxes -€12,316
down €12,316 (-42.4%), from €29,019 to €16,703
- Depreciation +€3,554
up €3,554 (+93.1%), from €3,818 to €7,373
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 | €305,656 | €336,064 | +€30,408 | +9.9% |
| Fixed assets | 21/28 | €23,730 | €31,478 | +€7,748 | +32.6% |
| Tangible fixed assets | 22/27 | €15,362 | €23,110 | +€7,748 | +50.4% |
| Plant, machinery and equipment | 23 | €7,041 | €13,159 | +€6,118 | +86.9% |
| Furniture and vehicles | 24 | €8,321 | €9,951 | +€1,629 | +19.6% |
| Financial fixed assets | 28 | €8,369 | €8,369 | = | 0.0% |
| Current assets | 29/58 | €281,926 | €304,586 | +€22,660 | +8.0% |
| Stocks and contracts in progress | 3 | €8,254 | €9,926 | +€1,672 | +20.3% |
| Stocks | 30/36 | €8,254 | €9,926 | +€1,672 | +20.3% |
| Amounts receivable within one year | 40/41 | €58,833 | €24,654 | -€34,180 | -58.1% |
| Trade receivables | 40 | €58,214 | €24,366 | -€33,847 | -58.1% |
| Other amounts receivable | 41 | €620 | €287 | -€332 | -53.6% |
| Cash at bank and in hand | 54/58 | €213,368 | €229,273 | +€15,905 | +7.5% |
| Deferred charges and accrued income | 490/1 | €1,471 | €40,733 | +€39,262 | +2,669% |
| Total equity and liabilities | 10/49 | €305,656 | €336,064 | +€30,408 | +9.9% |
| Equity | 10/15 | €218,611 | €227,515 | +€8,903 | +4.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €198,151 | €207,055 | +€8,903 | +4.5% |
| Amounts payable | 17/49 | €87,045 | €108,549 | +€21,504 | +24.7% |
| Amounts payable within one year | 42/48 | €86,673 | €108,549 | +€21,876 | +25.2% |
| Financial debts | 43 | €806 | €138 | -€668 | -82.9% |
| Credit institutions | 430/8 | €806 | €138 | -€668 | -82.9% |
| Trade debts | 44 | €37,811 | €57,499 | +€19,688 | +52.1% |
| Suppliers | 440/4 | €37,811 | €57,499 | +€19,688 | +52.1% |
| Taxes, remuneration and social security | 45 | €31,921 | €35,758 | +€3,837 | +12.0% |
| Taxes | 450/3 | €15,442 | €8,228 | -€7,214 | -46.7% |
| Remuneration and social security | 454/9 | €16,480 | €27,530 | +€11,051 | +67.1% |
| Other amounts payable | 47/48 | €16,135 | €15,154 | -€980 | -6.1% |
| Accrued charges and deferred income | 492/3 | €372 | €0 | -€372 | -100% |
| Remuneration, social security and pensions | 62 | €106,023 | €170,973 | +€64,949 | +61.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,818 | €7,373 | +€3,554 | +93.1% |
| Other operating charges | 640/8 | €1,641 | €1,544 | -€97 | -5.9% |
| Non-recurring operating charges | 66A | €300 | - | -€300 | |
| Gross operating margin | 9900 | €212,449 | €229,194 | +€16,745 | +7.9% |
| Operating profit (loss) | 9901 | €100,666 | €49,305 | -€51,362 | -51.0% |
| Financial income | 75/76B | €1,202 | €815 | -€387 | -32.2% |
| Recurring financial income | 75 | €1,202 | €815 | -€387 | -32.2% |
| Financial charges | 65/66B | €1,405 | €3,014 | +€1,609 | +114% |
| Recurring financial charges | 65 | €1,405 | €3,014 | +€1,609 | +114% |
| Profit (loss) for the period before taxes | 9903 | €100,463 | €47,106 | -€53,357 | -53.1% |
| Income taxes | 67/77 | €29,019 | €16,703 | -€12,316 | -42.4% |
| Profit (loss) for the period | 9904 | €71,445 | €30,403 | -€41,041 | -57.4% |
| Profit (loss) for the period to be appropriated | 9905 | €71,445 | €30,403 | -€41,041 | -57.4% |
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.