KO 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.
KO Design
Largest movements
- Cash +€13,016
up €13,016 (+81.0%), from €16,061 to €29,077
mainly Net result for the year (+€14,593) and Trade debts (+€2,052)
- Tangible fixed assets -€872
down €872 (-29.9%), from €2,912 to €2,040
of which Plant, machinery and equipment: -€495
- Profit (loss) carried forward +€14,593
up €14,593 (+43.4%), from €33,610 to €48,204
- Tax, wage and social debts -€2,648
down €2,648 (-35.8%), from €7,390 to €4,742
- Trade debts +€2,052
up €2,052 (+37.7%), from €5,436 to €7,488
- Short-term financial debts -€1,496
down €1,496 (-76.3%), from €1,961 to €465
- Gross operating margin +€10,430
up €10,430 (+65.5%), from €15,916 to €26,346
- Financial charges +€2,949
up €2,949 (+113.1%), from €2,608 to €5,557
- Taxes +€1,401
up €1,401 (+42.2%), from €3,320 to €4,721
- Financial income -€781
down €781 (-69.3%), from €1,127 to €345
- Other operating charges +€477
up €477 (+101.4%), from €471 to €948
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 | €56,053 | €68,554 | +€12,501 | +22.3% |
| Fixed assets | 21/28 | €2,912 | €2,040 | -€872 | -29.9% |
| Tangible fixed assets | 22/27 | €2,912 | €2,040 | -€872 | -29.9% |
| Plant, machinery and equipment | 23 | €2,115 | €1,620 | -€495 | -23.4% |
| Furniture and vehicles | 24 | €797 | €420 | -€377 | -47.3% |
| Current assets | 29/58 | €53,141 | €66,514 | +€13,373 | +25.2% |
| Amounts receivable within one year | 40/41 | €37,080 | €36,770 | -€310 | -0.8% |
| Trade receivables | 40 | €33,551 | €34,029 | +€479 | +1.4% |
| Other amounts receivable | 41 | €3,529 | €2,741 | -€788 | -22.3% |
| Cash at bank and in hand | 54/58 | €16,061 | €29,077 | +€13,016 | +81.0% |
| Deferred charges and accrued income | 490/1 | - | €667 | +€667 | |
| Total equity and liabilities | 10/49 | €56,053 | €68,554 | +€12,501 | +22.3% |
| Equity | 10/15 | €36,610 | €51,204 | +€14,593 | +39.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,610 | €48,204 | +€14,593 | +43.4% |
| Amounts payable | 17/49 | €19,442 | €17,350 | -€2,093 | -10.8% |
| Amounts payable within one year | 42/48 | €15,586 | €13,494 | -€2,093 | -13.4% |
| Financial debts | 43 | €1,961 | €465 | -€1,496 | -76.3% |
| Credit institutions | 430/8 | €1,961 | €465 | -€1,496 | -76.3% |
| Trade debts | 44 | €5,436 | €7,488 | +€2,052 | +37.7% |
| Suppliers | 440/4 | €5,436 | €7,488 | +€2,052 | +37.7% |
| Taxes, remuneration and social security | 45 | €7,390 | €4,742 | -€2,648 | -35.8% |
| Taxes | 450/3 | €7,390 | €4,742 | -€2,648 | -35.8% |
| Other amounts payable | 47/48 | €800 | €800 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,856 | €3,856 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €738 | €872 | +€134 | +18.2% |
| Other operating charges | 640/8 | €471 | €948 | +€477 | +101.4% |
| Gross operating margin | 9900 | €15,916 | €26,346 | +€10,430 | +65.5% |
| Operating profit (loss) | 9901 | €14,708 | €24,526 | +€9,818 | +66.8% |
| Financial income | 75/76B | €1,127 | €345 | -€781 | -69.3% |
| Recurring financial income | 75 | €1,127 | €345 | -€781 | -69.3% |
| Financial charges | 65/66B | €2,608 | €5,557 | +€2,949 | +113.1% |
| Recurring financial charges | 65 | €2,608 | €5,557 | +€2,949 | +113.1% |
| Profit (loss) for the period before taxes | 9903 | €13,226 | €19,314 | +€6,088 | +46.0% |
| Income taxes | 67/77 | €3,320 | €4,721 | +€1,401 | +42.2% |
| Profit (loss) for the period | 9904 | €9,906 | €14,593 | +€4,687 | +47.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,906 | €14,593 | +€4,687 | +47.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.