KOMAN: 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.
KOMAN
Largest movements
- Cash +€76,237
up €76,237 (+154%), from €49,610 to €125,847
mainly Receivables within one year (+€24,353) and Stocks and contracts (+€19,268)
- Receivables within one year -€24,353
down €24,353 (-36.6%), from €66,451 to €42,098
of which Trade receivables: -€25,650
- Stocks and contracts -€19,268
down €19,268 (-52.8%), from €36,502 to €17,234
- Tangible fixed assets -€16,256
down €16,256 (-80.4%), from €20,207 to €3,951
- Profit (loss) carried forward +€16,209
up €16,209 (+48.1%), from -€33,682 to -€17,473
- Trade debts +€5,917
up €5,917 (+29.4%), from €20,149 to €26,066
- Tax, wage and social debts -€5,766
no longer reported in 2025 (was €5,766)
- Gross operating margin +€23,708
up €23,708, from -€1,616 to €22,092
- Purchases and services -€23,013
down €23,013 (-9.3%), from €248,026 to €225,013
- Other operating charges +€4,444
up €4,444 (+1,402%), from €317 to €4,761
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 | €174,581 | €190,941 | +€16,360 | +9.4% |
| Fixed assets | 21/28 | €20,207 | €3,951 | -€16,256 | -80.4% |
| Tangible fixed assets | 22/27 | €20,207 | €3,951 | -€16,256 | -80.4% |
| Furniture and vehicles | 24 | €20,207 | €3,951 | -€16,256 | -80.4% |
| Current assets | 29/58 | €154,374 | €186,990 | +€32,616 | +21.1% |
| Stocks and contracts in progress | 3 | €36,502 | €17,234 | -€19,268 | -52.8% |
| Stocks | 30/36 | €36,502 | €17,234 | -€19,268 | -52.8% |
| Amounts receivable within one year | 40/41 | €66,451 | €42,098 | -€24,353 | -36.6% |
| Trade receivables | 40 | €66,451 | €40,801 | -€25,650 | -38.6% |
| Other amounts receivable | 41 | - | €1,297 | +€1,297 | |
| Cash at bank and in hand | 54/58 | €49,610 | €125,847 | +€76,237 | +154% |
| Deferred charges and accrued income | 490/1 | €1,811 | €1,811 | +€0 | 0.0% |
| Total equity and liabilities | 10/49 | €174,581 | €190,941 | +€16,360 | +9.4% |
| Equity | 10/15 | €148,666 | €164,875 | +€16,209 | +10.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €163,748 | €163,748 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €161,888 | €161,888 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€33,682 | -€17,473 | +€16,209 | +48.1% |
| Amounts payable | 17/49 | €25,915 | €26,066 | +€151 | +0.6% |
| Amounts payable within one year | 42/48 | €25,915 | €26,066 | +€151 | +0.6% |
| Trade debts | 44 | €20,149 | €26,066 | +€5,917 | +29.4% |
| Suppliers | 440/4 | €20,149 | €26,066 | +€5,917 | +29.4% |
| Taxes, remuneration and social security | 45 | €5,766 | - | -€5,766 | |
| Taxes | 450/3 | €5,766 | - | -€5,766 | |
| Turnover | 70 | €245,172 | €242,810 | -€2,362 | -1.0% |
| Non-recurring operating income | 76A | €1,239 | €4,295 | +€3,056 | +247% |
| Goods, raw materials, services and sundry goods | 60/61 | €248,026 | €225,013 | -€23,013 | -9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,571 | €539 | -€1,032 | -65.7% |
| Other operating charges | 640/8 | €317 | €4,761 | +€4,444 | +1,402% |
| Gross operating margin | 9900 | -€1,616 | €22,092 | +€23,708 | |
| Operating profit (loss) | 9901 | -€3,504 | €16,792 | +€20,296 | |
| Financial income | 75/76B | €509 | - | -€509 | |
| Recurring financial income | 75 | €509 | - | -€509 | |
| Non-recurring financial income | 76B | €509 | - | -€509 | |
| Financial charges | 65/66B | - | €583 | +€583 | |
| Recurring financial charges | 65 | - | €583 | +€583 | |
| Profit (loss) for the period before taxes | 9903 | -€2,995 | €16,209 | +€19,204 | |
| Income taxes | 67/77 | €95 | - | -€95 | |
| Profit (loss) for the period | 9904 | -€3,090 | €16,209 | +€19,299 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,090 | €16,209 | +€19,299 |
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 17 October 2026 via checked.be.