KOB: 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.
KOB
Largest movements
- Cash +€14,488
up €14,488 (+343.0%), from €4,223 to €18,711
mainly Net result for the year (+€9,935) and Other debts (+€6,636)
- Receivables within one year -€1,661
down €1,661 (-8.9%), from €18,588 to €16,927
of which Trade receivables: -€1,531
- Profit (loss) carried forward +€9,935
up €9,935 (+67.9%), from -€14,638 to -€4,703
- Debts after one year -€9,878
down €9,878 (-61.4%), from €16,085 to €6,207
- Other debts +€6,636
up €6,636 (+27.0%), from €24,575 to €31,211
- Current portion of long-term debt +€5,240
new in 2025: €5,240
- Trade debts +€975
up €975 (+11.2%), from €8,688 to €9,663
- Gross operating margin +€9,198
up €9,198 (+108.0%), from €8,517 to €17,715
- Financial charges +€859
up €859 (+1026.3%), from €84 to €943
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 | €55,000 | €67,908 | +€12,908 | +23.5% |
| Fixed assets | 21/28 | €30,483 | €30,559 | +€76 | +0.3% |
| Tangible fixed assets | 22/27 | €30,483 | €30,559 | +€76 | +0.3% |
| Land and buildings | 22 | €26,785 | €23,405 | -€3,380 | -12.6% |
| Plant, machinery and equipment | 23 | €3,396 | €3,513 | +€118 | +3.5% |
| Furniture and vehicles | 24 | €302 | €3,641 | +€3,339 | +1105.7% |
| Current assets | 29/58 | €24,517 | €37,349 | +€12,831 | +52.3% |
| Amounts receivable within one year | 40/41 | €18,588 | €16,927 | -€1,661 | -8.9% |
| Trade receivables | 40 | €18,357 | €16,826 | -€1,531 | -8.3% |
| Other amounts receivable | 41 | €231 | €102 | -€130 | -56.0% |
| Cash at bank and in hand | 54/58 | €4,223 | €18,711 | +€14,488 | +343.0% |
| Deferred charges and accrued income | 490/1 | €1,706 | €1,710 | +€4 | +0.3% |
| Total equity and liabilities | 10/49 | €55,000 | €67,908 | +€12,908 | +23.5% |
| Equity | 10/15 | €5,652 | €15,587 | +€9,935 | +175.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €290 | €290 | = | 0.0% |
| Non-distributable reserves | 130/1 | €290 | €290 | = | 0.0% |
| Reserves not available under the articles | 1311 | €290 | €290 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,638 | -€4,703 | +€9,935 | +67.9% |
| Amounts payable | 17/49 | €49,349 | €52,321 | +€2,972 | +6.0% |
| Amounts payable after more than one year | 17 | €16,085 | €6,207 | -€9,878 | -61.4% |
| Financial debts | 170/4 | €16,085 | €6,207 | -€9,878 | -61.4% |
| Amounts payable within one year | 42/48 | €33,264 | €46,114 | +€12,851 | +38.6% |
| Current portion of amounts payable after more than one year | 42 | - | €5,240 | +€5,240 | |
| Trade debts | 44 | €8,688 | €9,663 | +€975 | +11.2% |
| Suppliers | 440/4 | €8,688 | €9,663 | +€975 | +11.2% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €24,575 | €31,211 | +€6,636 | +27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,801 | €5,951 | +€150 | +2.6% |
| Other operating charges | 640/8 | €920 | €913 | -€7 | -0.7% |
| Gross operating margin | 9900 | €8,517 | €17,715 | +€9,198 | +108.0% |
| Operating profit (loss) | 9901 | €1,796 | €10,850 | +€9,054 | +504.0% |
| Financial income | 75/76B | - | €28 | +€28 | |
| Recurring financial income | 75 | - | €28 | +€28 | |
| Financial charges | 65/66B | €84 | €943 | +€859 | +1026.3% |
| Recurring financial charges | 65 | €84 | €943 | +€859 | +1026.3% |
| Profit (loss) for the period before taxes | 9903 | €1,713 | €9,935 | +€8,223 | +480.1% |
| Income taxes | 67/77 | -€0 | €0 | +€0 | |
| Profit (loss) for the period | 9904 | €1,713 | €9,935 | +€8,223 | +480.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,713 | €9,935 | +€8,223 | +480.1% |
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 11 October 2026 via checked.be.