KOBKOFFIE: 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.
KOBKOFFIE
Largest movements
- Intangible fixed assets +€208,345
up €208,345 (+480%), from €43,425 to €251,771
- Cash +€81,339
up €81,339 (+1,076%), from €7,557 to €88,897
mainly Debts after one year (+€217,405) and Trade debts (+€89,003)
- Stocks and contracts +€70,418
up €70,418 (+1,760%), from €4,000 to €74,418
- Receivables within one year +€8,472
up €8,472 (+855%), from €991 to €9,463
of which Trade receivables: +€8,837
- Debts after one year +€217,405
new in 2024: €217,405
- Trade debts +€89,003
new in 2024: €89,003
- Current portion of long-term debt +€28,025
new in 2024: €28,025
- Tax, wage and social debts +€17,502
new in 2024: €17,502
- Profit (loss) carried forward +€12,255
up €12,255 (+32.5%), from -€37,701 to -€25,446
- Gross operating margin +€54,625
up €54,625, from -€5,581 to €49,044
- Staff costs +€20,096
new in 2024: €20,096
- Depreciation +€5,472
up €5,472 (+87.8%), from €6,230 to €11,702
- Financial charges +€3,058
up €3,058 (+1,511%), from €202 to €3,261
- Other operating charges +€1,295
up €1,295 (+298%), from €435 to €1,730
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 | €55,973 | €426,327 | +€370,353 | +662% |
| Fixed assets | 21/28 | €43,425 | €253,549 | +€210,124 | +484% |
| Intangible fixed assets | 21 | €43,425 | €251,771 | +€208,345 | +480% |
| Tangible fixed assets | 22/27 | - | €1,778 | +€1,778 | |
| Furniture and vehicles | 24 | - | €1,778 | +€1,778 | |
| Current assets | 29/58 | €12,548 | €172,778 | +€160,230 | +1,277% |
| Stocks and contracts in progress | 3 | €4,000 | €74,418 | +€70,418 | +1,760% |
| Stocks | 30/36 | €4,000 | €74,418 | +€70,418 | +1,760% |
| Amounts receivable within one year | 40/41 | €991 | €9,463 | +€8,472 | +855% |
| Trade receivables | 40 | €626 | €9,463 | +€8,837 | +1,411% |
| Other amounts receivable | 41 | €365 | - | -€365 | |
| Cash at bank and in hand | 54/58 | €7,557 | €88,897 | +€81,339 | +1,076% |
| Total equity and liabilities | 10/49 | €55,973 | €426,327 | +€370,353 | +662% |
| Equity | 10/15 | €2,299 | €14,554 | +€12,255 | +533% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,701 | -€25,446 | +€12,255 | +32.5% |
| Amounts payable | 17/49 | €53,675 | €411,773 | +€358,098 | +667% |
| Amounts payable after more than one year | 17 | - | €217,405 | +€217,405 | |
| Financial debts | 170/4 | - | €217,405 | +€217,405 | |
| Amounts payable within one year | 42/48 | €53,675 | €194,368 | +€140,693 | +262% |
| Current portion of amounts payable after more than one year | 42 | - | €28,025 | +€28,025 | |
| Trade debts | 44 | - | €89,003 | +€89,003 | |
| Suppliers | 440/4 | - | €89,003 | +€89,003 | |
| Taxes, remuneration and social security | 45 | - | €17,502 | +€17,502 | |
| Taxes | 450/3 | - | €17,502 | +€17,502 | |
| Other amounts payable | 47/48 | €53,675 | €59,838 | +€6,163 | +11.5% |
| Remuneration, social security and pensions | 62 | - | €20,096 | +€20,096 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,230 | €11,702 | +€5,472 | +87.8% |
| Other operating charges | 640/8 | €435 | €1,730 | +€1,295 | +298% |
| Gross operating margin | 9900 | -€5,581 | €49,044 | +€54,625 | |
| Operating profit (loss) | 9901 | -€12,246 | €15,516 | +€27,761 | |
| Financial charges | 65/66B | €202 | €3,261 | +€3,058 | +1,511% |
| Recurring financial charges | 65 | €202 | €3,261 | +€3,058 | +1,511% |
| Profit (loss) for the period before taxes | 9903 | -€12,448 | €12,255 | +€24,703 | |
| Profit (loss) for the period | 9904 | -€12,448 | €12,255 | +€24,703 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,448 | €12,255 | +€24,703 |
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 27 October 2026 via checked.be.