KOBILT: 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.
KOBILT
Largest movements
- Cash +€53,047
up €53,047 (+361.5%), from €14,674 to €67,721
mainly Net result for the year (+€25,791) and Other debts (+€25,769)
- Current investments -€25,000
down €25,000 (-100.0%), from €25,000 to €0
- Tangible fixed assets +€4,030
up €4,030 (+2455.8%), from €164 to €4,194
- Receivables within one year +€2,354
up €2,354 (+23.2%), from €10,163 to €12,518
of which Trade receivables: +€2,354
- Other debts +€25,769
up €25,769 (+58420.5%), from €44 to €25,813
- Trade debts +€4,847
up €4,847 (+540.0%), from €898 to €5,744
- Tax, wage and social debts +€3,700
up €3,700 (+77.4%), from €4,780 to €8,481
- Gross operating margin +€13,469
up €13,469 (+62.4%), from €21,584 to €35,053
- Taxes +€2,904
up €2,904 (+61.1%), from €4,752 to €7,656
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 | €51,497 | €85,813 | +€34,316 | +66.6% |
| Fixed assets | 21/28 | €164 | €4,194 | +€4,030 | +2455.8% |
| Tangible fixed assets | 22/27 | €164 | €4,194 | +€4,030 | +2455.8% |
| Furniture and vehicles | 24 | €164 | €4,194 | +€4,030 | +2455.8% |
| Current assets | 29/58 | €51,333 | €81,619 | +€30,286 | +59.0% |
| Amounts receivable within one year | 40/41 | €10,163 | €12,518 | +€2,354 | +23.2% |
| Trade receivables | 40 | €10,162 | €12,516 | +€2,354 | +23.2% |
| Other amounts receivable | 41 | €1 | €1 | = | 0.0% |
| Current investments | 50/53 | €25,000 | €0 | -€25,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €14,674 | €67,721 | +€53,047 | +361.5% |
| Deferred charges and accrued income | 490/1 | €1,495 | €1,380 | -€115 | -7.7% |
| Total equity and liabilities | 10/49 | €51,497 | €85,813 | +€34,316 | +66.6% |
| Equity | 10/15 | €45,775 | €45,775 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €40,775 | €40,775 | = | 0.0% |
| Distributable reserves | 133 | €40,775 | €40,775 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €5,722 | €40,038 | +€34,316 | +599.7% |
| Amounts payable within one year | 42/48 | €5,722 | €40,038 | +€34,316 | +599.7% |
| Trade debts | 44 | €898 | €5,744 | +€4,847 | +540.0% |
| Suppliers | 440/4 | €898 | €5,744 | +€4,847 | +540.0% |
| Taxes, remuneration and social security | 45 | €4,780 | €8,481 | +€3,700 | +77.4% |
| Taxes | 450/3 | €4,780 | €8,481 | +€3,700 | +77.4% |
| Other amounts payable | 47/48 | €44 | €25,813 | +€25,769 | +58420.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €960 | €708 | -€253 | -26.3% |
| Other operating charges | 640/8 | €853 | €941 | +€88 | +10.3% |
| Gross operating margin | 9900 | €21,584 | €35,053 | +€13,469 | +62.4% |
| Operating profit (loss) | 9901 | €19,771 | €33,405 | +€13,634 | +69.0% |
| Financial income | 75/76B | €641 | €436 | -€205 | -32.0% |
| Recurring financial income | 75 | €641 | €436 | -€205 | -32.0% |
| Financial charges | 65/66B | €165 | €394 | +€229 | +138.4% |
| Recurring financial charges | 65 | €165 | €394 | +€229 | +138.4% |
| Profit (loss) for the period before taxes | 9903 | €20,246 | €33,447 | +€13,200 | +65.2% |
| Income taxes | 67/77 | €4,752 | €7,656 | +€2,904 | +61.1% |
| Profit (loss) for the period | 9904 | €15,494 | €25,791 | +€10,297 | +66.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,494 | €25,791 | +€10,297 | +66.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.