BARBARA KOS: 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.
BARBARA KOS
Largest movements
- Tangible fixed assets -€14,487
down €14,487 (-15.7%), from €92,285 to €77,798
of which Land and buildings: -€9,978
- Cash +€11,191
up €11,191 (+32.0%), from €34,917 to €46,108
mainly Depreciation (+€14,487) and Net result for the year (+€3,825)
- Short-term financial debts -€5,142
no longer reported in 2025 (was €5,142)
- Reserves +€3,825
up €3,825 (+5.3%), from €72,250 to €76,075
- Other debts -€2,099
down €2,099 (-5.9%), from €35,473 to €33,374
- Depreciation -€802
down €802 (-5.2%), from €15,289 to €14,487
- Gross operating margin -€779
down €779 (-3.0%), from €26,360 to €25,581
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 | €133,521 | €129,344 | -€4,177 | -3.1% |
| Fixed assets | 21/28 | €92,285 | €77,798 | -€14,487 | -15.7% |
| Tangible fixed assets | 22/27 | €92,285 | €77,798 | -€14,487 | -15.7% |
| Land and buildings | 22 | €87,776 | €77,798 | -€9,978 | -11.4% |
| Furniture and vehicles | 24 | €4,509 | - | -€4,509 | |
| Current assets | 29/58 | €41,235 | €51,546 | +€10,310 | +25.0% |
| Amounts receivable within one year | 40/41 | - | €208 | +€208 | |
| Trade receivables | 40 | - | €208 | +€208 | |
| Cash at bank and in hand | 54/58 | €34,917 | €46,108 | +€11,191 | +32.0% |
| Deferred charges and accrued income | 490/1 | €6,318 | €5,230 | -€1,089 | -17.2% |
| Total equity and liabilities | 10/49 | €133,521 | €129,344 | -€4,177 | -3.1% |
| Equity | 10/15 | €90,850 | €94,675 | +€3,825 | +4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €72,250 | €76,075 | +€3,825 | +5.3% |
| Distributable reserves | 133 | €72,250 | €76,075 | +€3,825 | +5.3% |
| Amounts payable | 17/49 | €42,671 | €34,668 | -€8,002 | -18.8% |
| Amounts payable within one year | 42/48 | €42,671 | €34,668 | -€8,002 | -18.8% |
| Financial debts | 43 | €5,142 | - | -€5,142 | |
| Credit institutions | 430/8 | €5,142 | - | -€5,142 | |
| Trade debts | 44 | €1,501 | €771 | -€730 | -48.6% |
| Suppliers | 440/4 | €1,501 | €771 | -€730 | -48.6% |
| Taxes, remuneration and social security | 45 | €554 | €523 | -€31 | -5.6% |
| Taxes | 450/3 | €554 | €523 | -€31 | -5.6% |
| Other amounts payable | 47/48 | €35,473 | €33,374 | -€2,099 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,289 | €14,487 | -€802 | -5.2% |
| Other operating charges | 640/8 | €6,439 | €6,606 | +€167 | +2.6% |
| Gross operating margin | 9900 | €26,360 | €25,581 | -€779 | -3.0% |
| Operating profit (loss) | 9901 | €4,632 | €4,488 | -€144 | -3.1% |
| Financial charges | 65/66B | €280 | €175 | -€106 | -37.7% |
| Recurring financial charges | 65 | €280 | €175 | -€106 | -37.7% |
| Profit (loss) for the period before taxes | 9903 | €4,352 | €4,313 | -€39 | -0.9% |
| Income taxes | 67/77 | €554 | €488 | -€66 | -11.8% |
| Profit (loss) for the period | 9904 | €3,798 | €3,825 | +€27 | +0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,798 | €3,825 | +€27 | +0.7% |
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 12 October 2026 via checked.be.