KOUMI: 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.
KOUMI
Largest movements
- Tangible fixed assets -€10,780
down €10,780 (-5.3%), from €201,800 to €191,020
- Debts after one year -€10,774
down €10,774 (-26.7%), from €40,345 to €29,571
- Gross operating margin +€3,218
up €3,218 (+19.8%), from €16,231 to €19,449
- Other operating charges +€938
up €938 (+21.1%), from €4,450 to €5,388
- Depreciation +€898
up €898 (+9.1%), from €9,881 to €10,780
- Financial charges +€732
up €732 (+54.4%), from €1,346 to €2,078
- Taxes +€348
new in 2025: €348
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €207,965 | €198,716 | -€9,249 | -4.4% |
| Fixed assets | 21/28 | €201,800 | €191,020 | -€10,780 | -5.3% |
| Tangible fixed assets | 22/27 | €201,800 | €191,020 | -€10,780 | -5.3% |
| Land and buildings | 22 | €201,800 | €191,020 | -€10,780 | -5.3% |
| Current assets | 29/58 | €6,165 | €7,696 | +€1,531 | +24.8% |
| Amounts receivable within one year | 40/41 | €6,000 | €6,500 | +€500 | +8.3% |
| Other amounts receivable | 41 | €6,000 | €6,500 | +€500 | +8.3% |
| Cash at bank and in hand | 54/58 | €165 | €1,196 | +€1,031 | +624.4% |
| Total equity and liabilities | 10/49 | €207,965 | €198,716 | -€9,249 | -4.4% |
| Equity | 10/15 | €100,607 | €101,463 | +€855 | +0.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €4,824 | €4,867 | +€43 | +0.9% |
| Non-distributable reserves | 130/1 | €4,824 | €4,867 | +€43 | +0.9% |
| Legal reserve | 130 | €4,824 | €4,867 | +€43 | +0.9% |
| Profit (loss) carried forward | 14 | €33,783 | €34,596 | +€813 | +2.4% |
| Amounts payable | 17/49 | €107,358 | €97,253 | -€10,105 | -9.4% |
| Amounts payable after more than one year | 17 | €40,345 | €29,571 | -€10,774 | -26.7% |
| Financial debts | 170/4 | €40,345 | €29,571 | -€10,774 | -26.7% |
| Amounts payable within one year | 42/48 | €67,013 | €67,682 | +€670 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €11,749 | €12,024 | +€276 | +2.3% |
| Financial debts | 43 | €206 | - | -€206 | |
| Credit institutions | 430/8 | €206 | - | -€206 | |
| Other amounts payable | 47/48 | €55,058 | €55,658 | +€600 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,881 | €10,780 | +€898 | +9.1% |
| Other operating charges | 640/8 | €4,450 | €5,388 | +€938 | +21.1% |
| Gross operating margin | 9900 | €16,231 | €19,449 | +€3,218 | +19.8% |
| Operating profit (loss) | 9901 | €1,900 | €3,282 | +€1,382 | +72.7% |
| Financial charges | 65/66B | €1,346 | €2,078 | +€732 | +54.4% |
| Recurring financial charges | 65 | €1,346 | €2,078 | +€732 | +54.4% |
| Profit (loss) for the period before taxes | 9903 | €554 | €1,203 | +€650 | +117.3% |
| Income taxes | 67/77 | - | €348 | +€348 | |
| Profit (loss) for the period | 9904 | €554 | €855 | +€302 | +54.5% |
| Profit (loss) for the period to be appropriated | 9905 | €554 | €855 | +€302 | +54.5% |
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 5 October 2026 via checked.be.