BE-KOZ INTERIOR DESIGN: 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.
BE-KOZ INTERIOR DESIGN
Largest movements
- Cash -€26,715
down €26,715 (-8.2%), from €325,556 to €298,840
mainly Contributions, distributions and other (-€20,000) and Tax, wage and social debts (-€15,235)
- Receivables within one year -€18,397
down €18,397 (-26.5%), from €69,467 to €51,070
of which Trade receivables: -€29,547
- Reserves -€15,426
down €15,426 (-8.4%), from €183,652 to €168,226
of which Distributable reserves: -€15,426
- Tax, wage and social debts -€15,235
down €15,235 (-55.9%), from €27,269 to €12,034
of which Taxes: -€17,805
- Trade debts -€5,690
down €5,690 (-67.0%), from €8,488 to €2,798
of which Bills of exchange payable: -€6,538
- Other debts -€4,411
down €4,411 (-15.3%), from €28,905 to €24,495
- Gross operating margin -€55,893
down €55,893 (-83.1%), from €67,222 to €11,329
- Taxes -€15,055
down €15,055 (-81.5%), from €18,473 to €3,419
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 | €401,933 | €361,171 | -€40,762 | -10.1% |
| Fixed assets | 21/28 | €4,319 | €8,201 | +€3,882 | +89.9% |
| Intangible fixed assets | 21 | - | €2,811 | +€2,811 | |
| Tangible fixed assets | 22/27 | €4,319 | €5,390 | +€1,071 | +24.8% |
| Plant, machinery and equipment | 23 | €1,354 | €846 | -€508 | -37.5% |
| Furniture and vehicles | 24 | €2,965 | €1,065 | -€1,900 | -64.1% |
| Other tangible fixed assets | 26 | - | €3,479 | +€3,479 | |
| Current assets | 29/58 | €397,614 | €352,970 | -€44,644 | -11.2% |
| Amounts receivable within one year | 40/41 | €69,467 | €51,070 | -€18,397 | -26.5% |
| Trade receivables | 40 | €63,578 | €34,031 | -€29,547 | -46.5% |
| Other amounts receivable | 41 | €5,889 | €17,039 | +€11,150 | +189% |
| Cash at bank and in hand | 54/58 | €325,556 | €298,840 | -€26,715 | -8.2% |
| Deferred charges and accrued income | 490/1 | €2,591 | €3,060 | +€469 | +18.1% |
| Total equity and liabilities | 10/49 | €401,933 | €361,171 | -€40,762 | -10.1% |
| Equity | 10/15 | €337,271 | €321,845 | -€15,426 | -4.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €183,652 | €168,226 | -€15,426 | -8.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €181,792 | €166,367 | -€15,426 | -8.5% |
| Profit (loss) carried forward | 14 | €135,027 | €135,027 | = | 0.0% |
| Amounts payable | 17/49 | €64,662 | €39,326 | -€25,336 | -39.2% |
| Amounts payable within one year | 42/48 | €64,662 | €39,326 | -€25,336 | -39.2% |
| Trade debts | 44 | €8,488 | €2,798 | -€5,690 | -67.0% |
| Suppliers | 440/4 | €1,950 | €2,798 | +€848 | +43.5% |
| Bills of exchange payable | 441 | €6,538 | - | -€6,538 | |
| Taxes, remuneration and social security | 45 | €27,269 | €12,034 | -€15,235 | -55.9% |
| Taxes | 450/3 | €27,269 | €9,464 | -€17,805 | -65.3% |
| Remuneration and social security | 454/9 | - | €2,569 | +€2,569 | |
| Other amounts payable | 47/48 | €28,905 | €24,495 | -€4,411 | -15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,603 | €3,118 | +€515 | +19.8% |
| Other operating charges | 640/8 | €670 | €610 | -€60 | -9.0% |
| Non-recurring operating charges | 66A | €263 | - | -€263 | |
| Gross operating margin | 9900 | €67,222 | €11,329 | -€55,893 | -83.1% |
| Operating profit (loss) | 9901 | €63,686 | €7,601 | -€56,085 | -88.1% |
| Financial income | 75/76B | €1,057 | €1,081 | +€24 | +2.3% |
| Recurring financial income | 75 | €1,057 | €1,081 | +€24 | +2.3% |
| Financial charges | 65/66B | €746 | €690 | -€56 | -7.5% |
| Recurring financial charges | 65 | €746 | €690 | -€56 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €63,997 | €7,993 | -€56,004 | -87.5% |
| Income taxes | 67/77 | €18,473 | €3,419 | -€15,055 | -81.5% |
| Profit (loss) for the period | 9904 | €45,524 | €4,574 | -€40,950 | -90.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,524 | €4,574 | -€40,950 | -90.0% |
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 25 October 2026 via checked.be.