KOBA CONSTRUCT CLEANING: 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.
KOBA CONSTRUCT CLEANING
Largest movements
- Receivables within one year -€134,890
down €134,890 (-36.9%), from €365,727 to €230,837
of which Trade receivables: -€128,920
- Trade debts -€148,391
down €148,391 (-54.6%), from €271,923 to €123,532
- Advances received +€32,791
up €32,791 (+393%), from €8,353 to €41,144
- Other debts -€20,937
down €20,937 (-94.7%), from €22,113 to €1,176
- Gross operating margin -€9,199
down €9,199 (-17.2%), from €53,375 to €44,176
- Staff costs -€2,281
down €2,281 (-6.4%), from €35,473 to €33,192
- Taxes -€1,837
down €1,837 (-45.5%), from €4,037 to €2,200
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €388,803 | €254,082 | -€134,721 | -34.7% |
| Fixed assets | 21/28 | €1,725 | €339 | -€1,386 | -80.3% |
| Tangible fixed assets | 22/27 | €1,428 | €42 | -€1,386 | -97.1% |
| Plant, machinery and equipment | 23 | €1,428 | €42 | -€1,386 | -97.1% |
| Financial fixed assets | 28 | €297 | €297 | = | 0.0% |
| Current assets | 29/58 | €387,078 | €253,743 | -€133,335 | -34.4% |
| Amounts receivable within one year | 40/41 | €365,727 | €230,837 | -€134,890 | -36.9% |
| Trade receivables | 40 | €357,819 | €228,899 | -€128,920 | -36.0% |
| Other amounts receivable | 41 | €7,908 | €1,938 | -€5,970 | -75.5% |
| Cash at bank and in hand | 54/58 | €21,351 | €22,906 | +€1,555 | +7.3% |
| Total equity and liabilities | 10/49 | €388,803 | €254,082 | -€134,721 | -34.7% |
| Equity | 10/15 | €73,540 | €77,272 | +€3,732 | +5.1% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Capital | 10 | €6,500 | €6,500 | = | 0.0% |
| Issued capital | 100 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €1,186 | €1,186 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,186 | €1,186 | = | 0.0% |
| Legal reserve | 130 | €1,186 | €1,186 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,854 | €69,586 | +€3,732 | +5.7% |
| Amounts payable | 17/49 | €315,263 | €176,810 | -€138,453 | -43.9% |
| Amounts payable within one year | 42/48 | €315,263 | €176,810 | -€138,453 | -43.9% |
| Trade debts | 44 | €271,923 | €123,532 | -€148,391 | -54.6% |
| Suppliers | 440/4 | €271,923 | €123,532 | -€148,391 | -54.6% |
| Advances received on contracts in progress | 46 | €8,353 | €41,144 | +€32,791 | +393% |
| Taxes, remuneration and social security | 45 | €12,874 | €10,958 | -€1,916 | -14.9% |
| Taxes | 450/3 | €3,923 | €5,354 | +€1,431 | +36.5% |
| Remuneration and social security | 454/9 | €8,951 | €5,604 | -€3,347 | -37.4% |
| Other amounts payable | 47/48 | €22,113 | €1,176 | -€20,937 | -94.7% |
| Non-recurring operating income | 76A | €24 | €57 | +€33 | +138% |
| Remuneration, social security and pensions | 62 | €35,473 | €33,192 | -€2,281 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,386 | €1,388 | +€2 | +0.1% |
| Other operating charges | 640/8 | €3,352 | €3,082 | -€270 | -8.1% |
| Non-recurring operating charges | 66A | €901 | €462 | -€439 | -48.7% |
| Gross operating margin | 9900 | €53,375 | €44,176 | -€9,199 | -17.2% |
| Operating profit (loss) | 9901 | €12,263 | €6,052 | -€6,211 | -50.6% |
| Financial charges | 65/66B | €138 | €120 | -€18 | -13.0% |
| Recurring financial charges | 65 | €138 | €120 | -€18 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €12,125 | €5,932 | -€6,193 | -51.1% |
| Income taxes | 67/77 | €4,037 | €2,200 | -€1,837 | -45.5% |
| Profit (loss) for the period | 9904 | €8,088 | €3,732 | -€4,356 | -53.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,088 | €3,732 | -€4,356 | -53.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.