KoBi: 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.
KoBi
Largest movements
- Stocks and contracts +€28,520
up €28,520 (+21.3%), from €134,115 to €162,635
- Tangible fixed assets +€4,113
up €4,113 (+21.0%), from €19,599 to €23,712
of which Land and buildings: +€2,094
- Cash +€2,551
up €2,551 (+112%), from €2,271 to €4,822
mainly Other debts (+€39,250) and Depreciation (+€3,269)
- Other debts +€39,250
up €39,250 (+28.0%), from €140,120 to €179,370
- Depreciation +€1,862
up €1,862 (+132%), from €1,407 to €3,269
- Purchases and services +€1,246
up €1,246 (+2.9%), from €43,088 to €44,334
- Taxes -€944
down €944 (-97.3%), from €970 to €26
- Other operating charges +€742
up €742 (+163%), from €455 to €1,197
- Gross operating margin -€650
down €650 (-11.5%), from €5,634 to €4,984
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 | €155,985 | €192,794 | +€36,809 | +23.6% |
| Fixed assets | 21/28 | €19,599 | €23,712 | +€4,113 | +21.0% |
| Tangible fixed assets | 22/27 | €19,599 | €23,712 | +€4,113 | +21.0% |
| Land and buildings | 22 | €17,664 | €19,758 | +€2,094 | +11.9% |
| Furniture and vehicles | 24 | €1,935 | €3,954 | +€2,020 | +104% |
| Current assets | 29/58 | €136,386 | €169,082 | +€32,696 | +24.0% |
| Stocks and contracts in progress | 3 | €134,115 | €162,635 | +€28,520 | +21.3% |
| Stocks | 30/36 | €134,115 | €162,635 | +€28,520 | +21.3% |
| Cash at bank and in hand | 54/58 | €2,271 | €4,822 | +€2,551 | +112% |
| Deferred charges and accrued income | 490/1 | - | €1,625 | +€1,625 | |
| Total equity and liabilities | 10/49 | €155,985 | €192,794 | +€36,809 | +23.6% |
| Equity | 10/15 | €6,366 | €6,621 | +€256 | +4.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,366 | €5,621 | +€256 | +4.8% |
| Amounts payable | 17/49 | €149,619 | €186,172 | +€36,554 | +24.4% |
| Amounts payable within one year | 42/48 | €149,619 | €186,172 | +€36,554 | +24.4% |
| Trade debts | 44 | €6,533 | €5,337 | -€1,196 | -18.3% |
| Suppliers | 440/4 | €6,533 | €5,337 | -€1,196 | -18.3% |
| Taxes, remuneration and social security | 45 | €2,966 | €1,465 | -€1,501 | -50.6% |
| Taxes | 450/3 | €2,966 | €1,465 | -€1,501 | -50.6% |
| Other amounts payable | 47/48 | €140,120 | €179,370 | +€39,250 | +28.0% |
| Turnover | 70 | €48,722 | €49,318 | +€596 | +1.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €43,088 | €44,334 | +€1,246 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,407 | €3,269 | +€1,862 | +132% |
| Other operating charges | 640/8 | €455 | €1,197 | +€742 | +163% |
| Gross operating margin | 9900 | €5,634 | €4,984 | -€650 | -11.5% |
| Operating profit (loss) | 9901 | €3,772 | €518 | -€3,254 | -86.3% |
| Financial charges | 65/66B | €166 | €235 | +€69 | +41.4% |
| Recurring financial charges | 65 | €166 | €235 | +€69 | +41.4% |
| Profit (loss) for the period before taxes | 9903 | €3,605 | €282 | -€3,323 | -92.2% |
| Income taxes | 67/77 | €970 | €26 | -€944 | -97.3% |
| Profit (loss) for the period | 9904 | €2,635 | €256 | -€2,380 | -90.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,635 | €256 | -€2,380 | -90.3% |
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 13 October 2026 via checked.be.