Kobild: 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.
Kobild
Largest movements
- Cash -€1,658
down €1,658 (-15.2%), from €10,911 to €9,253
mainly Contributions, distributions and other (-€11,000) and Investment in fixed assets (net) (-€3,207)
- Deferred charges and accrued income +€1,318
up €1,318 (+38.7%), from €3,404 to €4,722
- Trade debts +€5,753
up €5,753 (+109.3%), from €5,263 to €11,016
- Reserves -€3,334
down €3,334 (-6.4%), from €52,492 to €49,158
of which Distributable reserves: -€3,334
- Tax, wage and social debts -€2,710
down €2,710 (-20.8%), from €13,053 to €10,343
- Gross operating margin -€4,042
down €4,042 (-16.1%), from €25,069 to €21,027
- Taxes -€1,468
down €1,468 (-21.3%), from €6,878 to €5,410
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 | €79,290 | €79,000 | -€290 | -0.4% |
| Fixed assets | 21/28 | €64,975 | €65,025 | +€49 | +0.1% |
| Tangible fixed assets | 22/27 | €64,975 | €65,025 | +€49 | +0.1% |
| Plant, machinery and equipment | 23 | €54,375 | €54,375 | = | 0.0% |
| Furniture and vehicles | 24 | €10,600 | €10,650 | +€49 | +0.5% |
| Current assets | 29/58 | €14,315 | €13,975 | -€340 | -2.4% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €10,911 | €9,253 | -€1,658 | -15.2% |
| Deferred charges and accrued income | 490/1 | €3,404 | €4,722 | +€1,318 | +38.7% |
| Total equity and liabilities | 10/49 | €79,290 | €79,000 | -€290 | -0.4% |
| Equity | 10/15 | €60,974 | €57,641 | -€3,334 | -5.5% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €52,492 | €49,158 | -€3,334 | -6.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €52,492 | €49,158 | -€3,334 | -6.4% |
| Profit (loss) carried forward | 14 | €8,483 | €8,483 | = | 0.0% |
| Amounts payable | 17/49 | €18,316 | €21,359 | +€3,043 | +16.6% |
| Amounts payable within one year | 42/48 | €18,316 | €21,359 | +€3,043 | +16.6% |
| Trade debts | 44 | €5,263 | €11,016 | +€5,753 | +109.3% |
| Suppliers | 440/4 | €5,263 | €11,016 | +€5,753 | +109.3% |
| Taxes, remuneration and social security | 45 | €13,053 | €10,343 | -€2,710 | -20.8% |
| Taxes | 450/3 | €13,053 | €10,343 | -€2,710 | -20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,945 | €3,157 | +€213 | +7.2% |
| Other operating charges | 640/8 | €4,493 | €4,712 | +€220 | +4.9% |
| Gross operating margin | 9900 | €25,069 | €21,027 | -€4,042 | -16.1% |
| Operating profit (loss) | 9901 | €17,632 | €13,157 | -€4,475 | -25.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €91 | €81 | -€10 | -11.4% |
| Recurring financial charges | 65 | €91 | €81 | -€10 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €17,541 | €13,076 | -€4,464 | -25.5% |
| Income taxes | 67/77 | €6,878 | €5,410 | -€1,468 | -21.3% |
| Profit (loss) for the period | 9904 | €10,663 | €7,666 | -€2,996 | -28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,663 | €7,666 | -€2,996 | -28.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.