KMOSITES: 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.
KMOSITES
Largest movements
- Tangible fixed assets -€3,840
down €3,840 (-24.8%), from €15,458 to €11,618
- Intangible fixed assets -€1,850
down €1,850 (-42.5%), from €4,350 to €2,500
- Trade debts -€26,779
down €26,779 (-37.3%), from €71,706 to €44,927
- Reserves +€12,500
up €12,500 (+50.0%), from €25,000 to €37,500
- Debts after one year +€12,500
up €12,500 (+100%), from €12,500 to €25,000
- Tax, wage and social debts -€3,531
down €3,531 (-11.1%), from €31,909 to €28,379
of which Taxes: -€3,765
- Gross operating margin -€20,787
down €20,787 (-12.1%), from €171,751 to €150,965
- Other operating charges -€7,660
down €7,660 (-77.8%), from €9,851 to €2,191
- Staff costs +€3,076
up €3,076 (+2.5%), from €125,241 to €128,317
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 | €162,931 | €158,032 | -€4,899 | -3.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €19,808 | €14,118 | -€5,690 | -28.7% |
| Intangible fixed assets | 21 | €4,350 | €2,500 | -€1,850 | -42.5% |
| Tangible fixed assets | 22/27 | €15,458 | €11,618 | -€3,840 | -24.8% |
| Furniture and vehicles | 24 | €15,458 | €11,618 | -€3,840 | -24.8% |
| Current assets | 29/58 | €143,122 | €143,914 | +€791 | +0.6% |
| Amounts receivable within one year | 40/41 | €95,736 | €95,771 | +€35 | 0.0% |
| Trade receivables | 40 | €88,892 | €87,436 | -€1,455 | -1.6% |
| Other amounts receivable | 41 | €6,845 | €8,334 | +€1,490 | +21.8% |
| Cash at bank and in hand | 54/58 | €47,386 | €48,143 | +€757 | +1.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €162,931 | €158,032 | -€4,899 | -3.0% |
| Equity | 10/15 | €46,583 | €58,410 | +€11,828 | +25.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,000 | €37,500 | +€12,500 | +50.0% |
| Distributable reserves | 133 | €25,000 | €37,500 | +€12,500 | +50.0% |
| Profit (loss) carried forward | 14 | €2,983 | €2,310 | -€673 | -22.5% |
| Amounts payable | 17/49 | €116,348 | €99,621 | -€16,726 | -14.4% |
| Amounts payable after more than one year | 17 | €12,500 | €25,000 | +€12,500 | +100% |
| Other amounts payable | 178/9 | €12,500 | €25,000 | +€12,500 | +100% |
| Amounts payable within one year | 42/48 | €103,848 | €74,621 | -€29,226 | -28.1% |
| Trade debts | 44 | €71,706 | €44,927 | -€26,779 | -37.3% |
| Suppliers | 440/4 | €71,706 | €44,927 | -€26,779 | -37.3% |
| Taxes, remuneration and social security | 45 | €31,909 | €28,379 | -€3,531 | -11.1% |
| Taxes | 450/3 | €20,710 | €16,945 | -€3,765 | -18.2% |
| Remuneration and social security | 454/9 | €11,200 | €11,434 | +€234 | +2.1% |
| Other amounts payable | 47/48 | €232 | €1,316 | +€1,084 | +466% |
| Remuneration, social security and pensions | 62 | €125,241 | €128,317 | +€3,076 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,026 | €5,690 | -€1,336 | -19.0% |
| Other operating charges | 640/8 | €9,851 | €2,191 | -€7,660 | -77.8% |
| Gross operating margin | 9900 | €171,751 | €150,965 | -€20,787 | -12.1% |
| Operating profit (loss) | 9901 | €29,633 | €14,766 | -€14,867 | -50.2% |
| Financial income | 75/76B | €56 | €616 | +€560 | +998% |
| Recurring financial income | 75 | €56 | €616 | +€560 | +998% |
| Financial charges | 65/66B | €784 | €892 | +€108 | +13.8% |
| Recurring financial charges | 65 | €784 | €892 | +€108 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | €28,905 | €14,490 | -€14,415 | -49.9% |
| Income taxes | 67/77 | €3,074 | €1,804 | -€1,270 | -41.3% |
| Profit (loss) for the period | 9904 | €25,831 | €12,687 | -€13,145 | -50.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,831 | €12,687 | -€13,145 | -50.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.