KBOSS & KO: 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.
KBOSS & KO
Largest movements
- Cash -€7,621
down €7,621 (-11.6%), from €65,794 to €58,173
mainly Net result for the year (-€8,141) and Contributions, distributions and other (-€0)
- Reserves -€9,000
down €9,000 (-15.3%), from €59,000 to €50,000
- Profit (loss) carried forward +€859
up €859 (+24.5%), from €3,509 to €4,368
- Gross operating margin +€7,537
up €7,537 (+48.7%), from -€15,475 to -€7,938
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 | €66,509 | €58,634 | -€7,875 | -11.8% |
| Current assets | 29/58 | €66,509 | €58,634 | -€7,875 | -11.8% |
| Amounts receivable within one year | 40/41 | €715 | €461 | -€254 | -35.6% |
| Trade receivables | 40 | €400 | - | -€400 | |
| Other amounts receivable | 41 | €315 | €461 | +€146 | +46.2% |
| Cash at bank and in hand | 54/58 | €65,794 | €58,173 | -€7,621 | -11.6% |
| Total equity and liabilities | 10/49 | €66,509 | €58,634 | -€7,875 | -11.8% |
| Equity | 10/15 | €66,509 | €58,368 | -€8,141 | -12.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €59,000 | €50,000 | -€9,000 | -15.3% |
| Distributable reserves | 133 | €59,000 | €50,000 | -€9,000 | -15.3% |
| Profit (loss) carried forward | 14 | €3,509 | €4,368 | +€859 | +24.5% |
| Amounts payable | 17/49 | - | €266 | +€266 | |
| Amounts payable within one year | 42/48 | - | €266 | +€266 | |
| Trade debts | 44 | - | €266 | +€266 | |
| Suppliers | 440/4 | - | €266 | +€266 | |
| Other operating charges | 640/8 | - | €76 | +€76 | |
| Gross operating margin | 9900 | -€15,475 | -€7,938 | +€7,537 | +48.7% |
| Operating profit (loss) | 9901 | -€15,475 | -€8,014 | +€7,461 | +48.2% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €121 | €131 | +€10 | +8.2% |
| Recurring financial charges | 65 | €121 | €131 | +€10 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | -€15,596 | -€8,141 | +€7,455 | +47.8% |
| Income taxes | 67/77 | -€46 | - | +€46 | |
| Profit (loss) for the period | 9904 | -€15,550 | -€8,141 | +€7,409 | +47.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,550 | -€8,141 | +€7,409 | +47.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.