KOBOFISC: 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.
KOBOFISC
Largest movements
- Cash +€109,461
up €109,461 (+92.7%), from €118,057 to €227,518
mainly Net result for the year (+€124,213) and Receivables after one year (+€95,500)
- Receivables after one year -€95,500
no longer reported in 2025 (was €95,500)
- Current investments -€49,291
down €49,291 (-39.7%), from €124,291 to €75,000
- Tangible fixed assets -€18,240
down €18,240 (-14.6%), from €124,929 to €106,689
of which Furniture and vehicles: -€11,194
- Deferred charges and accrued income -€6,655
down €6,655 (-54.9%), from €12,131 to €5,476
- Reserves -€81,623
down €81,623 (-16.3%), from €501,261 to €419,638
- Tax, wage and social debts +€22,582
up €22,582 (+80.0%), from €28,220 to €50,801
of which Taxes: +€21,761
- Gross operating margin +€21,248
up €21,248 (+8.1%), from €262,154 to €283,402
- Taxes +€6,245
up €6,245 (+13.4%), from €46,470 to €52,714
- Staff costs +€4,130
up €4,130 (+5.2%), from €79,182 to €83,312
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 | €547,631 | €491,960 | -€55,671 | -10.2% |
| Fixed assets | 21/28 | €124,934 | €106,694 | -€18,240 | -14.6% |
| Tangible fixed assets | 22/27 | €124,929 | €106,689 | -€18,240 | -14.6% |
| Plant, machinery and equipment | 23 | €3,369 | €2,471 | -€899 | -26.7% |
| Furniture and vehicles | 24 | €43,558 | €32,363 | -€11,194 | -25.7% |
| Other tangible fixed assets | 26 | €78,002 | €71,855 | -€6,148 | -7.9% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €422,697 | €385,266 | -€37,430 | -8.9% |
| Amounts receivable after more than one year | 29 | €95,500 | - | -€95,500 | |
| Other amounts receivable | 291 | €95,500 | - | -€95,500 | |
| Amounts receivable within one year | 40/41 | €72,718 | €77,272 | +€4,555 | +6.3% |
| Trade receivables | 40 | €67,807 | €76,991 | +€9,184 | +13.5% |
| Other amounts receivable | 41 | €4,911 | €281 | -€4,629 | -94.3% |
| Current investments | 50/53 | €124,291 | €75,000 | -€49,291 | -39.7% |
| Cash at bank and in hand | 54/58 | €118,057 | €227,518 | +€109,461 | +92.7% |
| Deferred charges and accrued income | 490/1 | €12,131 | €5,476 | -€6,655 | -54.9% |
| Total equity and liabilities | 10/49 | €547,631 | €491,960 | -€55,671 | -10.2% |
| Equity | 10/15 | €507,461 | €425,838 | -€81,623 | -16.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €501,261 | €419,638 | -€81,623 | -16.3% |
| Distributable reserves | 133 | €501,261 | €419,638 | -€81,623 | -16.3% |
| Amounts payable | 17/49 | €40,170 | €66,122 | +€25,952 | +64.6% |
| Amounts payable within one year | 42/48 | €40,035 | €66,122 | +€26,087 | +65.2% |
| Trade debts | 44 | €4,488 | €8,019 | +€3,531 | +78.7% |
| Suppliers | 440/4 | €4,488 | €8,019 | +€3,531 | +78.7% |
| Taxes, remuneration and social security | 45 | €28,220 | €50,801 | +€22,582 | +80.0% |
| Taxes | 450/3 | €16,725 | €38,486 | +€21,761 | +130.1% |
| Remuneration and social security | 454/9 | €11,495 | €12,316 | +€821 | +7.1% |
| Other amounts payable | 47/48 | €7,327 | €7,301 | -€26 | -0.4% |
| Accrued charges and deferred income | 492/3 | €135 | - | -€135 | |
| Remuneration, social security and pensions | 62 | €79,182 | €83,312 | +€4,130 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,480 | €24,200 | +€720 | +3.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,267 | - | -€1,267 | |
| Other operating charges | 640/8 | €965 | €1,047 | +€82 | +8.5% |
| Gross operating margin | 9900 | €262,154 | €283,402 | +€21,248 | +8.1% |
| Operating profit (loss) | 9901 | €157,259 | €174,842 | +€17,582 | +11.2% |
| Financial income | 75/76B | €2,146 | €1,604 | -€541 | -25.2% |
| Recurring financial income | 75 | €2,146 | €1,604 | -€541 | -25.2% |
| Financial charges | 65/66B | €1,664 | -€481 | -€2,145 | |
| Recurring financial charges | 65 | €1,664 | -€481 | -€2,145 | |
| Profit (loss) for the period before taxes | 9903 | €157,741 | €176,927 | +€19,186 | +12.2% |
| Income taxes | 67/77 | €46,470 | €52,714 | +€6,245 | +13.4% |
| Profit (loss) for the period | 9904 | €111,272 | €124,213 | +€12,941 | +11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €111,272 | €124,213 | +€12,941 | +11.6% |
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 5 October 2026 via checked.be.