KOBOTA: 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.
KOBOTA
Largest movements
- Cash -€80,119
down €80,119 (-49.5%), from €161,989 to €81,870
mainly Contributions, distributions and other (-€150,000) and Investment in fixed assets (net) (-€30,000)
- Financial fixed assets +€30,000
up €30,000 (+20.7%), from €145,000 to €175,000
- Reserves -€124,286
down €124,286 (-43.5%), from €285,950 to €161,664
of which Distributable reserves: -€124,286
- Other debts +€75,000
up €75,000 (+13,020%), from €576 to €75,576
- Gross operating margin -€952
down €952 (-17.2%), from €5,526 to €4,574
- Financial charges +€605
up €605 (+2,519%), from €24 to €629
- Taxes -€467
down €467 (-37.7%), from €1,237 to €770
- Other operating charges +€91
up €91 (+3.8%), from €2,370 to €2,461
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 | €337,870 | €289,183 | -€48,687 | -14.4% |
| Fixed assets | 21/28 | €169,611 | €199,611 | +€30,000 | +17.7% |
| Tangible fixed assets | 22/27 | €24,611 | €24,611 | = | 0.0% |
| Land and buildings | 22 | €24,611 | €24,611 | = | 0.0% |
| Financial fixed assets | 28 | €145,000 | €175,000 | +€30,000 | +20.7% |
| Current assets | 29/58 | €168,259 | €89,572 | -€78,687 | -46.8% |
| Amounts receivable within one year | 40/41 | €6,270 | €6,720 | +€450 | +7.2% |
| Other amounts receivable | 41 | €6,270 | €6,720 | +€450 | +7.2% |
| Cash at bank and in hand | 54/58 | €161,989 | €81,870 | -€80,119 | -49.5% |
| Deferred charges and accrued income | 490/1 | - | €982 | +€982 | |
| Total equity and liabilities | 10/49 | €337,870 | €289,183 | -€48,687 | -14.4% |
| Equity | 10/15 | €335,529 | €211,243 | -€124,286 | -37.0% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Capital | 10 | €49,579 | €49,579 | = | 0.0% |
| Issued capital | 100 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €285,950 | €161,664 | -€124,286 | -43.5% |
| Non-distributable reserves | 130/1 | €4,958 | €4,958 | = | 0.0% |
| Legal reserve | 130 | €4,958 | €4,958 | = | 0.0% |
| Distributable reserves | 133 | €280,992 | €156,706 | -€124,286 | -44.2% |
| Amounts payable | 17/49 | €2,341 | €77,940 | +€75,599 | +3,230% |
| Amounts payable within one year | 42/48 | €2,341 | €77,940 | +€75,599 | +3,230% |
| Trade debts | 44 | €1,765 | €2,364 | +€599 | +34.0% |
| Suppliers | 440/4 | €1,765 | €2,364 | +€599 | +34.0% |
| Other amounts payable | 47/48 | €576 | €75,576 | +€75,000 | +13,020% |
| Other operating charges | 640/8 | €2,370 | €2,461 | +€91 | +3.8% |
| Gross operating margin | 9900 | €5,526 | €4,574 | -€952 | -17.2% |
| Operating profit (loss) | 9901 | €3,156 | €2,113 | -€1,043 | -33.0% |
| Financial income | 75/76B | €25,000 | €25,000 | = | 0.0% |
| Recurring financial income | 75 | €25,000 | €25,000 | = | 0.0% |
| Financial charges | 65/66B | €24 | €629 | +€605 | +2,519% |
| Recurring financial charges | 65 | €24 | €629 | +€605 | +2,519% |
| Profit (loss) for the period before taxes | 9903 | €28,132 | €26,485 | -€1,647 | -5.9% |
| Income taxes | 67/77 | €1,237 | €770 | -€467 | -37.7% |
| Profit (loss) for the period | 9904 | €26,895 | €25,714 | -€1,181 | -4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,895 | €25,714 | -€1,181 | -4.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.