KOBOO: 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.
KOBOO
Largest movements
- Cash +€8,564
up €8,564 (+35.7%), from €23,996 to €32,560
mainly Other debts (+€17,651) and Net result for the year (+€6,894)
- Receivables within one year -€2,397
down €2,397 (-17.4%), from €13,814 to €11,417
- Tangible fixed assets -€1,285
down €1,285 (-5.6%), from €22,854 to €21,568
of which Furniture and vehicles: -€2,139
- Other debts +€17,651
up €17,651 (+3405.4%), from €518 to €18,169
- Reserves -€13,106
down €13,106 (-31.5%), from €41,579 to €28,473
- Trade debts +€3,233
up €3,233 (+275.7%), from €1,173 to €4,406
- Tax, wage and social debts -€2,982
down €2,982 (-20.5%), from €14,579 to €11,597
- Gross operating margin -€32,792
down €32,792 (-62.9%), from €52,163 to €19,372
- Taxes -€6,193
down €6,193 (-72.5%), from €8,539 to €2,346
- Depreciation -€2,609
down €2,609 (-31.6%), from €8,257 to €5,648
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 | €60,849 | €65,645 | +€4,797 | +7.9% |
| Fixed assets | 21/28 | €22,954 | €21,668 | -€1,285 | -5.6% |
| Tangible fixed assets | 22/27 | €22,854 | €21,568 | -€1,285 | -5.6% |
| Land and buildings | 22 | €7,087 | €6,227 | -€861 | -12.1% |
| Plant, machinery and equipment | 23 | €1,014 | €2,728 | +€1,714 | +169.0% |
| Furniture and vehicles | 24 | €14,752 | €12,613 | -€2,139 | -14.5% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €37,895 | €43,977 | +€6,082 | +16.0% |
| Amounts receivable within one year | 40/41 | €13,814 | €11,417 | -€2,397 | -17.4% |
| Trade receivables | 40 | €13,814 | €11,417 | -€2,397 | -17.4% |
| Cash at bank and in hand | 54/58 | €23,996 | €32,560 | +€8,564 | +35.7% |
| Deferred charges and accrued income | 490/1 | €85 | - | -€85 | |
| Total equity and liabilities | 10/49 | €60,849 | €65,645 | +€4,797 | +7.9% |
| Equity | 10/15 | €44,579 | €31,473 | -€13,106 | -29.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €41,579 | €28,473 | -€13,106 | -31.5% |
| Distributable reserves | 133 | €41,579 | €28,473 | -€13,106 | -31.5% |
| Amounts payable | 17/49 | €16,270 | €34,172 | +€17,902 | +110.0% |
| Amounts payable within one year | 42/48 | €16,270 | €34,172 | +€17,902 | +110.0% |
| Trade debts | 44 | €1,173 | €4,406 | +€3,233 | +275.7% |
| Suppliers | 440/4 | €1,173 | €4,406 | +€3,233 | +275.7% |
| Taxes, remuneration and social security | 45 | €14,579 | €11,597 | -€2,982 | -20.5% |
| Taxes | 450/3 | €14,579 | €11,597 | -€2,982 | -20.5% |
| Other amounts payable | 47/48 | €518 | €18,169 | +€17,651 | +3405.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,257 | €5,648 | -€2,609 | -31.6% |
| Other operating charges | 640/8 | €744 | €997 | +€253 | +34.0% |
| Gross operating margin | 9900 | €52,163 | €19,372 | -€32,792 | -62.9% |
| Operating profit (loss) | 9901 | €43,162 | €12,726 | -€30,436 | -70.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100.0% |
| Financial charges | 65/66B | €3,834 | €3,487 | -€348 | -9.1% |
| Recurring financial charges | 65 | €3,834 | €3,487 | -€348 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €39,328 | €9,240 | -€30,088 | -76.5% |
| Income taxes | 67/77 | €8,539 | €2,346 | -€6,193 | -72.5% |
| Profit (loss) for the period | 9904 | €30,789 | €6,894 | -€23,894 | -77.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,789 | €6,894 | -€23,894 | -77.6% |
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 10 October 2026 via checked.be.