KOMOREBI: 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.
KOMOREBI
Largest movements
- Cash +€17,914
up €17,914 (+8.3%), from €214,932 to €232,845
mainly Net result for the year (+€25,198) and Depreciation (+€11,908)
- Receivables within one year +€5,982
up €5,982 (+33.7%), from €17,734 to €23,716
of which Trade receivables: +€4,826
- Tangible fixed assets -€5,910
down €5,910 (-2.2%), from €264,353 to €258,443
of which Land and buildings: -€9,935
- Reserves +€25,198
up €25,198 (+8.6%), from €293,184 to €318,381
of which Distributable reserves: +€27,801
- Debts after one year -€8,211
down €8,211 (-6.1%), from €135,690 to €127,479
- Gross operating margin -€83,359
down €83,359 (-61.2%), from €136,236 to €52,877
- Depreciation -€20,907
down €20,907 (-63.7%), from €32,815 to €11,908
- Taxes +€7,223
up €7,223 (+136.1%), from €5,306 to €12,530
- Financial income +€2,935
up €2,935 (+1707.2%), from €172 to €3,107
- Other operating charges -€1,409
down €1,409 (-46.8%), from €3,011 to €1,603
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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €498,633 | €516,622 | +€17,989 | +3.6% |
| Fixed assets | 21/28 | €264,353 | €258,443 | -€5,910 | -2.2% |
| Tangible fixed assets | 22/27 | €264,353 | €258,443 | -€5,910 | -2.2% |
| Land and buildings | 22 | €253,363 | €243,428 | -€9,935 | -3.9% |
| Plant, machinery and equipment | 23 | €4,632 | €3,982 | -€651 | -14.0% |
| Furniture and vehicles | 24 | €6,357 | €11,033 | +€4,676 | +73.6% |
| Current assets | 29/58 | €234,280 | €258,179 | +€23,898 | +10.2% |
| Amounts receivable within one year | 40/41 | €17,734 | €23,716 | +€5,982 | +33.7% |
| Trade receivables | 40 | €11,519 | €16,346 | +€4,826 | +41.9% |
| Other amounts receivable | 41 | €6,215 | €7,370 | +€1,155 | +18.6% |
| Cash at bank and in hand | 54/58 | €214,932 | €232,845 | +€17,914 | +8.3% |
| Deferred charges and accrued income | 490/1 | €1,615 | €1,618 | +€3 | +0.2% |
| Total equity and liabilities | 10/49 | €498,633 | €516,622 | +€17,989 | +3.6% |
| Equity | 10/15 | €324,170 | €349,368 | +€25,198 | +7.8% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €293,184 | €318,381 | +€25,198 | +8.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €62,240 | €59,636 | -€2,603 | -4.2% |
| Distributable reserves | 133 | €230,944 | €258,745 | +€27,801 | +12.0% |
| Provisions and deferred taxes | 16 | €15,560 | €14,909 | -€651 | -4.2% |
| Deferred taxes | 168 | €15,560 | €14,909 | -€651 | -4.2% |
| Amounts payable | 17/49 | €158,903 | €152,345 | -€6,558 | -4.1% |
| Amounts payable after more than one year | 17 | €135,690 | €127,479 | -€8,211 | -6.1% |
| Financial debts | 170/4 | €135,690 | €127,479 | -€8,211 | -6.1% |
| Amounts payable within one year | 42/48 | €22,530 | €24,559 | +€2,029 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | €7,922 | €8,211 | +€289 | +3.6% |
| Trade debts | 44 | €8,442 | €6,509 | -€1,933 | -22.9% |
| Suppliers | 440/4 | €8,442 | €6,509 | -€1,933 | -22.9% |
| Taxes, remuneration and social security | 45 | €6,166 | €9,839 | +€3,673 | +59.6% |
| Taxes | 450/3 | €6,166 | €9,839 | +€3,673 | +59.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €683 | €306 | -€377 | -55.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,815 | €11,908 | -€20,907 | -63.7% |
| Other operating charges | 640/8 | €3,011 | €1,603 | -€1,409 | -46.8% |
| Gross operating margin | 9900 | €136,236 | €52,877 | -€83,359 | -61.2% |
| Operating profit (loss) | 9901 | €100,410 | €39,367 | -€61,043 | -60.8% |
| Financial income | 75/76B | €172 | €3,107 | +€2,935 | +1707.2% |
| Recurring financial income | 75 | €172 | €3,107 | +€2,935 | +1707.2% |
| Financial charges | 65/66B | €6,365 | €5,397 | -€968 | -15.2% |
| Recurring financial charges | 65 | €6,365 | €5,397 | -€968 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €94,217 | €37,076 | -€57,140 | -60.6% |
| Transfer from deferred taxes | 780 | €711 | €651 | -€61 | -8.5% |
| Transfer to deferred taxes | 680 | €16,271 | €0 | -€16,271 | -100.0% |
| Income taxes | 67/77 | €5,306 | €12,530 | +€7,223 | +136.1% |
| Profit (loss) for the period | 9904 | €73,350 | €25,198 | -€48,153 | -65.6% |
| Transfer from tax-exempt reserves | 789 | €2,846 | €2,603 | -€243 | -8.5% |
| Transfer to tax-exempt reserves | 689 | €65,086 | €0 | -€65,086 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,110 | €27,801 | +€16,691 | +150.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.