KOBAN: 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.
KOBAN
Largest movements
- Receivables within one year +€7,430
up €7,430 (+997.3%), from €745 to €8,175
of which Trade receivables: +€7,865
- Cash -€6,070
down €6,070 (-8.7%), from €69,767 to €63,697
mainly Receivables within one year (-€7,430) and Tax, wage and social debts (-€856)
- Profit (loss) carried forward +€1,752
up €1,752 (+12.2%), from €14,378 to €16,130
- Tax, wage and social debts -€856
down €856 (-19.1%), from €4,483 to €3,626
of which Taxes: -€811
- Gross operating margin +€987
up €987 (+56.9%), from €1,733 to €2,719
- Taxes +€188
up €188 (+73.9%), from €254 to €442
- Financial charges +€61
up €61 (+92.8%), from €65 to €126
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 | €70,512 | €71,872 | +€1,360 | +1.9% |
| Current assets | 29/58 | €70,512 | €71,872 | +€1,360 | +1.9% |
| Amounts receivable within one year | 40/41 | €745 | €8,175 | +€7,430 | +997.3% |
| Trade receivables | 40 | €0 | €7,865 | +€7,865 | |
| Other amounts receivable | 41 | €745 | €310 | -€435 | -58.4% |
| Cash at bank and in hand | 54/58 | €69,767 | €63,697 | -€6,070 | -8.7% |
| Total equity and liabilities | 10/49 | €70,512 | €71,872 | +€1,360 | +1.9% |
| Equity | 10/15 | €64,378 | €66,130 | +€1,752 | +2.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €14,378 | €16,130 | +€1,752 | +12.2% |
| Amounts payable | 17/49 | €6,134 | €5,743 | -€391 | -6.4% |
| Amounts payable within one year | 42/48 | €6,134 | €5,743 | -€391 | -6.4% |
| Trade debts | 44 | €573 | €1,038 | +€465 | +81.2% |
| Suppliers | 440/4 | €573 | €1,038 | +€465 | +81.2% |
| Taxes, remuneration and social security | 45 | €4,483 | €3,626 | -€856 | -19.1% |
| Taxes | 450/3 | €4,437 | €3,626 | -€811 | -18.3% |
| Remuneration and social security | 454/9 | €46 | €0 | -€46 | -100.0% |
| Other amounts payable | 47/48 | €1,079 | €1,079 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €1,733 | €2,719 | +€987 | +56.9% |
| Operating profit (loss) | 9901 | €1,345 | €2,320 | +€974 | +72.4% |
| Financial income | 75/76B | €5 | €0 | -€5 | -99.8% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -99.8% |
| Financial charges | 65/66B | €65 | €126 | +€61 | +92.8% |
| Recurring financial charges | 65 | €65 | €126 | +€61 | +92.8% |
| Profit (loss) for the period before taxes | 9903 | €1,285 | €2,194 | +€909 | +70.7% |
| Income taxes | 67/77 | €254 | €442 | +€188 | +73.9% |
| Profit (loss) for the period | 9904 | €1,031 | €1,752 | +€721 | +69.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,031 | €1,752 | +€721 | +69.9% |
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 11 October 2026 via checked.be.