Koboi: 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.
Koboi
Largest movements
- Tangible fixed assets +€6,771
new in 2025: €6,771
- Cash +€1,764
up €1,764 (+44.2%), from €3,992 to €5,756
mainly Net result for the year (+€34,066) and Tax, wage and social debts (+€1,656)
- Receivables within one year +€1,652
up €1,652 (+47.9%), from €3,447 to €5,099
of which Other amounts receivable: +€2,713
- Profit (loss) carried forward +€25,094
no longer reported in 2025 (was -€25,094)
- Contributions -€23,997
down €23,997 (-100.0%), from €24,000 to €3
- Reserves +€8,972
new in 2025: €8,972
- Current portion of long-term debt -€2,108
no longer reported in 2025 (was €2,108)
- Tax, wage and social debts +€1,656
new in 2025: €1,656
- Gross operating margin +€36,892
up €36,892 (+866.8%), from €4,256 to €41,148
- Taxes +€4,287
new in 2025: €4,287
- Depreciation +€1,192
up €1,192 (+360.8%), from €330 to €1,522
- Other operating charges +€593
up €593 (+929.8%), from €64 to €657
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 | €7,440 | €17,626 | +€10,186 | +136.9% |
| Fixed assets | 21/28 | €0 | €6,771 | +€6,771 | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | - | €6,771 | +€6,771 | |
| Plant, machinery and equipment | 23 | - | €6,771 | +€6,771 | |
| Current assets | 29/58 | €7,440 | €10,855 | +€3,415 | +45.9% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €3,447 | €5,099 | +€1,652 | +47.9% |
| Trade receivables | 40 | €3,447 | €2,386 | -€1,061 | -30.8% |
| Other amounts receivable | 41 | €0 | €2,713 | +€2,713 | |
| Cash at bank and in hand | 54/58 | €3,992 | €5,756 | +€1,764 | +44.2% |
| Total equity and liabilities | 10/49 | €7,440 | €17,626 | +€10,186 | +136.9% |
| Equity | 10/15 | -€1,094 | €8,975 | +€10,069 | |
| Contributions | 10/11 | €24,000 | €3 | -€23,997 | -100.0% |
| Reserves | 13 | - | €8,972 | +€8,972 | |
| Distributable reserves | 133 | - | €8,972 | +€8,972 | |
| Profit (loss) carried forward | 14 | -€25,094 | - | +€25,094 | |
| Amounts payable | 17/49 | €8,534 | €8,651 | +€117 | +1.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €8,534 | €8,651 | +€117 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €2,108 | - | -€2,108 | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €0 | €506 | +€506 | |
| Suppliers | 440/4 | €0 | €506 | +€506 | |
| Taxes, remuneration and social security | 45 | - | €1,656 | +€1,656 | |
| Taxes | 450/3 | - | €1,656 | +€1,656 | |
| Other amounts payable | 47/48 | €6,426 | €6,489 | +€63 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €330 | €1,522 | +€1,192 | +360.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €64 | €657 | +€593 | +929.8% |
| Gross operating margin | 9900 | €4,256 | €41,148 | +€36,892 | +866.8% |
| Operating profit (loss) | 9901 | €3,862 | €38,969 | +€35,107 | +909.0% |
| Financial income | 75/76B | €29 | €13 | -€16 | -54.8% |
| Recurring financial income | 75 | €29 | €13 | -€16 | -54.8% |
| Financial charges | 65/66B | €480 | €629 | +€149 | +31.1% |
| Recurring financial charges | 65 | €480 | €629 | +€149 | +31.1% |
| Profit (loss) for the period before taxes | 9903 | €3,411 | €38,353 | +€34,942 | +1024.4% |
| Income taxes | 67/77 | - | €4,287 | +€4,287 | |
| Profit (loss) for the period | 9904 | €3,411 | €34,066 | +€30,655 | +898.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,411 | €34,066 | +€30,655 | +898.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.