KOBOI CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year +€17,990
up €17,990 (+200%), from €9,004 to €26,994
of which Trade receivables: +€15,701
- Cash -€1,270
down €1,270 (-2.4%), from €52,534 to €51,264
mainly Contributions, distributions and other (-€35,000) and Receivables within one year (-€17,990)
- Reserves +€12,954
up €12,954 (+23.2%), from €55,883 to €68,837
- Tax, wage and social debts +€6,903
up €6,903 (+85.8%), from €8,041 to €14,944
- Debts after one year -€5,227
down €5,227 (-48.8%), from €10,704 to €5,477
- Trade debts +€2,869
up €2,869 (+98.6%), from €2,909 to €5,778
- Gross operating margin +€35,470
up €35,470 (+120%), from €29,444 to €64,914
- Taxes +€8,303
up €8,303 (+142%), from €5,862 to €14,165
- Depreciation -€1,467
down €1,467 (-98.3%), from €1,493 to €25
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.
Derived cash bridge
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 | €88,670 | €106,262 | +€17,592 | +19.8% |
| Fixed assets | 21/28 | €25,025 | €25,000 | -€25 | -0.1% |
| Tangible fixed assets | 22/27 | €25 | €0 | -€25 | -100% |
| Plant, machinery and equipment | 23 | €25 | €0 | -€25 | -100% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €63,644 | €81,262 | +€17,618 | +27.7% |
| Amounts receivable within one year | 40/41 | €9,004 | €26,994 | +€17,990 | +200% |
| Trade receivables | 40 | €0 | €15,701 | +€15,701 | |
| Other amounts receivable | 41 | €9,004 | €11,293 | +€2,289 | +25.4% |
| Cash at bank and in hand | 54/58 | €52,534 | €51,264 | -€1,270 | -2.4% |
| Deferred charges and accrued income | 490/1 | €2,106 | €3,004 | +€898 | +42.6% |
| Total equity and liabilities | 10/49 | €88,670 | €106,262 | +€17,592 | +19.8% |
| Equity | 10/15 | €61,883 | €74,837 | +€12,954 | +20.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €55,883 | €68,837 | +€12,954 | +23.2% |
| Distributable reserves | 133 | €55,883 | €68,837 | +€12,954 | +23.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €26,786 | €31,425 | +€4,639 | +17.3% |
| Amounts payable after more than one year | 17 | €10,704 | €5,477 | -€5,227 | -48.8% |
| Financial debts | 170/4 | €10,704 | €5,477 | -€5,227 | -48.8% |
| Amounts payable within one year | 42/48 | €16,083 | €25,949 | +€9,866 | +61.3% |
| Current portion of amounts payable after more than one year | 42 | €5,133 | €5,227 | +€94 | +1.8% |
| Trade debts | 44 | €2,909 | €5,778 | +€2,869 | +98.6% |
| Suppliers | 440/4 | €2,909 | €5,778 | +€2,869 | +98.6% |
| Taxes, remuneration and social security | 45 | €8,041 | €14,944 | +€6,903 | +85.8% |
| Taxes | 450/3 | €8,041 | €14,944 | +€6,903 | +85.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,493 | €25 | -€1,467 | -98.3% |
| Other operating charges | 640/8 | €952 | €1,565 | +€612 | +64.3% |
| Gross operating margin | 9900 | €29,444 | €64,914 | +€35,470 | +120% |
| Operating profit (loss) | 9901 | €26,999 | €63,324 | +€36,325 | +135% |
| Financial income | 75/76B | €682 | €452 | -€230 | -33.7% |
| Recurring financial income | 75 | €682 | €452 | -€230 | -33.7% |
| Financial charges | 65/66B | €1,603 | €1,658 | +€55 | +3.5% |
| Recurring financial charges | 65 | €1,603 | €1,658 | +€55 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €26,078 | €62,118 | +€36,040 | +138% |
| Income taxes | 67/77 | €5,862 | €14,165 | +€8,303 | +142% |
| Profit (loss) for the period | 9904 | €20,216 | €47,954 | +€27,737 | +137% |
| Profit (loss) for the period to be appropriated | 9905 | €20,216 | €47,954 | +€27,737 | +137% |
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 20 October 2026 via checked.be.