Koba Webdesign: 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 Webdesign
Largest movements
- Current investments +€122,066
up €122,066 (+37.6%), from €324,446 to €446,513
- Receivables after one year -€40,000
down €40,000 (-66.7%), from €60,000 to €20,000
- Receivables within one year -€15,920
down €15,920 (-22.6%), from €70,575 to €54,654
of which Trade receivables: -€8,570
- Cash -€12,221
down €12,221 (-18.0%), from €67,776 to €55,554
mainly Current investments (-€122,066) and Contributions, distributions and other (-€88,088)
- Tangible fixed assets -€7,379
down €7,379 (-9.0%), from €82,248 to €74,870
of which Land and buildings: -€5,578
- Other debts +€28,757
up €28,757 (+52.4%), from €54,927 to €83,683
- Reserves +€25,664
up €25,664 (+6.0%), from €430,922 to €456,586
of which Distributable reserves: +€25,664
- Debts after one year -€8,401
down €8,401 (-12.1%), from €69,237 to €60,836
- Gross operating margin +€47,494
up €47,494 (+39.5%), from €120,206 to €167,700
- Taxes +€9,199
up €9,199 (+27.4%), from €33,513 to €42,712
- Financial charges +€7,270
up €7,270 (+132%), from €5,512 to €12,782
- Financial income +€2,867
up €2,867 (+30.9%), from €9,284 to €12,151
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 | €610,491 | €655,828 | +€45,337 | +7.4% |
| Fixed assets | 21/28 | €82,248 | €74,870 | -€7,379 | -9.0% |
| Tangible fixed assets | 22/27 | €82,248 | €74,870 | -€7,379 | -9.0% |
| Land and buildings | 22 | €69,731 | €64,152 | -€5,578 | -8.0% |
| Furniture and vehicles | 24 | €1,933 | €1,443 | -€490 | -25.3% |
| Other tangible fixed assets | 26 | €10,585 | €9,275 | -€1,310 | -12.4% |
| Current assets | 29/58 | €528,243 | €580,958 | +€52,715 | +10.0% |
| Amounts receivable after more than one year | 29 | €60,000 | €20,000 | -€40,000 | -66.7% |
| Other amounts receivable | 291 | €60,000 | €20,000 | -€40,000 | -66.7% |
| Amounts receivable within one year | 40/41 | €70,575 | €54,654 | -€15,920 | -22.6% |
| Trade receivables | 40 | €29,774 | €21,204 | -€8,570 | -28.8% |
| Other amounts receivable | 41 | €40,800 | €33,450 | -€7,350 | -18.0% |
| Current investments | 50/53 | €324,446 | €446,513 | +€122,066 | +37.6% |
| Cash at bank and in hand | 54/58 | €67,776 | €55,554 | -€12,221 | -18.0% |
| Deferred charges and accrued income | 490/1 | €5,446 | €4,237 | -€1,209 | -22.2% |
| Total equity and liabilities | 10/49 | €610,491 | €655,828 | +€45,337 | +7.4% |
| Equity | 10/15 | €443,322 | €468,986 | +€25,664 | +5.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €430,922 | €456,586 | +€25,664 | +6.0% |
| Tax-exempt reserves | 132 | €483 | €483 | = | 0.0% |
| Distributable reserves | 133 | €430,440 | €456,103 | +€25,664 | +6.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €167,169 | €186,842 | +€19,673 | +11.8% |
| Amounts payable after more than one year | 17 | €69,237 | €60,836 | -€8,401 | -12.1% |
| Financial debts | 170/4 | €69,237 | €60,836 | -€8,401 | -12.1% |
| Amounts payable within one year | 42/48 | €97,932 | €126,006 | +€28,074 | +28.7% |
| Current portion of amounts payable after more than one year | 42 | €7,281 | €8,133 | +€852 | +11.7% |
| Trade debts | 44 | €1,532 | €1,224 | -€309 | -20.1% |
| Suppliers | 440/4 | €1,532 | €1,224 | -€309 | -20.1% |
| Taxes, remuneration and social security | 45 | €34,192 | €32,965 | -€1,227 | -3.6% |
| Taxes | 450/3 | €34,192 | €32,965 | -€1,227 | -3.6% |
| Other amounts payable | 47/48 | €54,927 | €83,683 | +€28,757 | +52.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,820 | €7,622 | -€199 | -2.5% |
| Other operating charges | 640/8 | €1,806 | €2,071 | +€265 | +14.7% |
| Non-recurring operating charges | 66A | €160 | €913 | +€753 | +470% |
| Gross operating margin | 9900 | €120,206 | €167,700 | +€47,494 | +39.5% |
| Operating profit (loss) | 9901 | €110,420 | €157,094 | +€46,675 | +42.3% |
| Financial income | 75/76B | €9,284 | €12,151 | +€2,867 | +30.9% |
| Recurring financial income | 75 | €9,284 | €12,151 | +€2,867 | +30.9% |
| Financial charges | 65/66B | €5,512 | €12,782 | +€7,270 | +132% |
| Recurring financial charges | 65 | €5,512 | €12,782 | +€7,270 | +132% |
| Profit (loss) for the period before taxes | 9903 | €114,192 | €156,464 | +€42,272 | +37.0% |
| Income taxes | 67/77 | €33,513 | €42,712 | +€9,199 | +27.4% |
| Profit (loss) for the period | 9904 | €80,679 | €113,752 | +€33,073 | +41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €80,679 | €113,752 | +€33,073 | +41.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.