HELLO KOT: 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.
HELLO KOT
Largest movements
- Intangible fixed assets +€22,800
up €22,800 (+23.4%), from €97,488 to €120,288
- Cash -€5,795
down €5,795 (-14.6%), from €39,711 to €33,915
mainly Investment in fixed assets (net) (-€55,523) and Contributions, distributions and other (-€24,400)
- Reserves +€9,600
up €9,600 (+11.5%), from €83,149 to €92,749
- Trade debts +€6,174
up €6,174 (+1608.5%), from €384 to €6,558
- Other debts +€3,350
up €3,350 (+15.9%), from €21,050 to €24,400
- Tax, wage and social debts -€2,911
down €2,911 (-59.9%), from €4,862 to €1,950
of which Taxes: -€2,911
- Turnover -€101,234
no longer reported in 2025 (was €101,234)
- Purchases and services -€60,992
no longer reported in 2025 (was €60,992)
- Gross operating margin +€7,194
up €7,194 (+10.1%), from €71,412 to €78,606
- Depreciation +€6,260
up €6,260 (+23.5%), from €26,594 to €32,853
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 | €140,700 | €156,495 | +€15,795 | +11.2% |
| Fixed assets | 21/28 | €98,011 | €120,681 | +€22,669 | +23.1% |
| Intangible fixed assets | 21 | €97,488 | €120,288 | +€22,800 | +23.4% |
| Tangible fixed assets | 22/27 | €524 | €393 | -€131 | -25.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €524 | €393 | -€131 | -25.0% |
| Current assets | 29/58 | €42,688 | €35,814 | -€6,874 | -16.1% |
| Amounts receivable within one year | 40/41 | €2,978 | €1,899 | -€1,078 | -36.2% |
| Trade receivables | 40 | €2,966 | €1,879 | -€1,088 | -36.7% |
| Other amounts receivable | 41 | €11 | €21 | +€9 | +81.2% |
| Cash at bank and in hand | 54/58 | €39,711 | €33,915 | -€5,795 | -14.6% |
| Total equity and liabilities | 10/49 | €140,700 | €156,495 | +€15,795 | +11.2% |
| Equity | 10/15 | €114,404 | €123,587 | +€9,183 | +8.0% |
| Contributions | 10/11 | €29,000 | €29,000 | = | 0.0% |
| Reserves | 13 | €83,149 | €92,749 | +€9,600 | +11.5% |
| Distributable reserves | 133 | €83,149 | €92,749 | +€9,600 | +11.5% |
| Profit (loss) carried forward | 14 | €2,255 | €1,838 | -€417 | -18.5% |
| Amounts payable | 17/49 | €26,295 | €32,908 | +€6,613 | +25.1% |
| Amounts payable within one year | 42/48 | €26,295 | €32,908 | +€6,613 | +25.1% |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Trade debts | 44 | €384 | €6,558 | +€6,174 | +1608.5% |
| Suppliers | 440/4 | €384 | €6,558 | +€6,174 | +1608.5% |
| Taxes, remuneration and social security | 45 | €4,862 | €1,950 | -€2,911 | -59.9% |
| Taxes | 450/3 | €4,862 | €1,950 | -€2,911 | -59.9% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €21,050 | €24,400 | +€3,350 | +15.9% |
| Turnover | 70 | €101,234 | - | -€101,234 | |
| Goods, raw materials, services and sundry goods | 60/61 | €60,992 | - | -€60,992 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,594 | €32,853 | +€6,260 | +23.5% |
| Other operating charges | 640/8 | €671 | €685 | +€14 | +2.1% |
| Gross operating margin | 9900 | €71,412 | €78,606 | +€7,194 | +10.1% |
| Operating profit (loss) | 9901 | €44,147 | €45,067 | +€920 | +2.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €213 | €307 | +€94 | +43.8% |
| Recurring financial charges | 65 | €213 | €307 | +€94 | +43.8% |
| Profit (loss) for the period before taxes | 9903 | €43,933 | €44,760 | +€827 | +1.9% |
| Income taxes | 67/77 | €10,936 | €11,177 | +€241 | +2.2% |
| Profit (loss) for the period | 9904 | €32,997 | €33,583 | +€586 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,997 | €33,583 | +€586 | +1.8% |
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 10 October 2026 via checked.be.