Kobold-studio: 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.
Kobold-studio
Largest movements
- Receivables within one year -€29,213
down €29,213 (-83.4%), from €35,021 to €5,808
- Cash +€22,456
up €22,456 (+145.4%), from €15,444 to €37,900
mainly Receivables within one year (+€29,213) and Net result for the year (+€14,185)
- Tangible fixed assets +€10,541
new in 2024: €10,541
- Profit (loss) carried forward +€14,185
up €14,185, from -€3,530 to €10,655
- Trade debts -€6,752
down €6,752 (-95.7%), from €7,054 to €302
- Tax, wage and social debts -€3,419
down €3,419 (-27.9%), from €12,272 to €8,853
- Gross operating margin +€11,134
up €11,134 (+79.9%), from €13,931 to €25,065
- Depreciation -€6,381
down €6,381 (-85.1%), from €7,499 to €1,118
- Other operating charges +€5,615
up €5,615 (+1462.2%), from €384 to €5,999
- Taxes +€992
up €992 (+38.0%), from €2,608 to €3,600
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.
Cash bridge derived
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 | €52,265 | €56,049 | +€3,784 | +7.2% |
| Fixed assets | 21/28 | - | €10,541 | +€10,541 | |
| Tangible fixed assets | 22/27 | - | €10,541 | +€10,541 | |
| Furniture and vehicles | 24 | - | €10,541 | +€10,541 | |
| Current assets | 29/58 | €52,265 | €45,508 | -€6,757 | -12.9% |
| Amounts receivable within one year | 40/41 | €35,021 | €5,808 | -€29,213 | -83.4% |
| Trade receivables | 40 | €35,021 | €5,808 | -€29,213 | -83.4% |
| Current investments | 50/53 | €1,800 | €1,800 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €15,444 | €37,900 | +€22,456 | +145.4% |
| Total equity and liabilities | 10/49 | €52,265 | €56,049 | +€3,784 | +7.2% |
| Equity | 10/15 | €20,570 | €34,755 | +€14,185 | +69.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,500 | €5,500 | = | 0.0% |
| Distributable reserves | 133 | €5,500 | €5,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,530 | €10,655 | +€14,185 | |
| Amounts payable | 17/49 | €31,695 | €21,294 | -€10,401 | -32.8% |
| Amounts payable within one year | 42/48 | €31,695 | €21,294 | -€10,401 | -32.8% |
| Trade debts | 44 | €7,054 | €302 | -€6,752 | -95.7% |
| Suppliers | 440/4 | €7,054 | €302 | -€6,752 | -95.7% |
| Taxes, remuneration and social security | 45 | €12,272 | €8,853 | -€3,419 | -27.9% |
| Taxes | 450/3 | €12,272 | €8,853 | -€3,419 | -27.9% |
| Other amounts payable | 47/48 | €12,369 | €12,139 | -€230 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,499 | €1,118 | -€6,381 | -85.1% |
| Other operating charges | 640/8 | €384 | €5,999 | +€5,615 | +1462.2% |
| Gross operating margin | 9900 | €13,931 | €25,065 | +€11,134 | +79.9% |
| Operating profit (loss) | 9901 | €6,048 | €17,948 | +€11,900 | +196.8% |
| Financial charges | 65/66B | €168 | €163 | -€5 | -3.0% |
| Recurring financial charges | 65 | €168 | €163 | -€5 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €5,880 | €17,785 | +€11,905 | +202.5% |
| Income taxes | 67/77 | €2,608 | €3,600 | +€992 | +38.0% |
| Profit (loss) for the period | 9904 | €3,272 | €14,185 | +€10,913 | +333.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,272 | €14,185 | +€10,913 | +333.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.