KOBE: what changed
Two fiscal 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.
KOBE
Largest movements
- Receivables within one year +€1,154
up €1,154 (+5.8%), from €19,817 to €20,970
of which Trade receivables: +€5,667
- Profit (loss) carried forward +€5,766
up €5,766 (+6.5%), from -€88,072 to -€82,307
- Trade debts -€4,669
down €4,669 (-29.0%), from €16,096 to €11,428
- Gross operating margin -€312
down €312 (-4.7%), from €6,697 to €6,385
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.
Cash bridge derived
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 | €21,405 | €22,502 | +€1,097 | +5.1% |
| Current assets | 29/58 | €21,405 | €22,502 | +€1,097 | +5.1% |
| Amounts receivable within one year | 40/41 | €19,817 | €20,970 | +€1,154 | +5.8% |
| Trade receivables | 40 | €11,091 | €16,758 | +€5,667 | +51.1% |
| Other amounts receivable | 41 | €8,726 | €4,212 | -€4,513 | -51.7% |
| Cash at bank and in hand | 54/58 | €1,588 | €1,531 | -€57 | -3.6% |
| Total equity and liabilities | 10/49 | €21,405 | €22,502 | +€1,097 | +5.1% |
| Equity | 10/15 | €5,308 | €11,074 | +€5,766 | +108.6% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €68,592 | €68,592 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €66,113 | €66,113 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,072 | -€82,307 | +€5,766 | +6.5% |
| Amounts payable | 17/49 | €16,096 | €11,428 | -€4,669 | -29.0% |
| Amounts payable within one year | 42/48 | €16,096 | €11,428 | -€4,669 | -29.0% |
| Trade debts | 44 | €16,096 | €11,428 | -€4,669 | -29.0% |
| Suppliers | 440/4 | €16,096 | €11,428 | -€4,669 | -29.0% |
| Other operating charges | 640/8 | €446 | €449 | +€3 | +0.6% |
| Non-recurring operating charges | 66A | - | €85 | +€85 | |
| Gross operating margin | 9900 | €6,697 | €6,385 | -€312 | -4.7% |
| Operating profit (loss) | 9901 | €6,250 | €5,851 | -€400 | -6.4% |
| Financial charges | 65/66B | €39 | €85 | +€45 | +114.8% |
| Recurring financial charges | 65 | €39 | €85 | +€45 | +114.8% |
| Profit (loss) for the period before taxes | 9903 | €6,211 | €5,766 | -€445 | -7.2% |
| Profit (loss) for the period | 9904 | €6,211 | €5,766 | -€445 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,211 | €5,766 | -€445 | -7.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.