KOBOTRANS: 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.
KOBOTRANS
Largest movements
- Tangible fixed assets +€55,048
up €55,048 (+62.4%), from €88,230 to €143,278
of which Furniture and vehicles: +€65,131
- Receivables within one year +€23,999
up €23,999 (+81.6%), from €29,420 to €53,419
of which Trade receivables: +€39,709
- Cash +€7,187
up €7,187 (+6.4%), from €112,323 to €119,510
- Debts after one year +€58,717
up €58,717 (+971%), from €6,046 to €64,762
- Reserves +€44,439
up €44,439 (+171%), from €26,049 to €70,487
of which Distributable reserves: +€44,439
- Contributions -€40,000
down €40,000 (-27.4%), from €145,725 to €105,725
- Tax, wage and social debts +€9,748
up €9,748 (+121%), from €8,058 to €17,806
- Current portion of long-term debt +€6,171
up €6,171 (+38.0%), from €16,228 to €22,400
- Gross operating margin +€43,906
up €43,906 (+100%), from €43,712 to €87,617
- Taxes +€10,509
up €10,509 (+4,554%), from €231 to €10,740
- Financial charges +€3,532
up €3,532 (+650%), from €544 to €4,075
- Depreciation +€2,997
up €2,997 (+7.3%), from €41,218 to €44,215
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €234,081 | €319,663 | +€85,582 | +36.6% |
| Fixed assets | 21/28 | €88,419 | €143,468 | +€55,048 | +62.3% |
| Tangible fixed assets | 22/27 | €88,230 | €143,278 | +€55,048 | +62.4% |
| Land and buildings | 22 | €11,626 | €7,746 | -€3,880 | -33.4% |
| Plant, machinery and equipment | 23 | €6,483 | €4,954 | -€1,528 | -23.6% |
| Furniture and vehicles | 24 | €62,337 | €127,468 | +€65,131 | +104% |
| Other tangible fixed assets | 26 | €7,784 | €3,110 | -€4,675 | -60.1% |
| Financial fixed assets | 28 | €190 | €190 | = | 0.0% |
| Current assets | 29/58 | €145,661 | €176,195 | +€30,534 | +21.0% |
| Amounts receivable within one year | 40/41 | €29,420 | €53,419 | +€23,999 | +81.6% |
| Trade receivables | 40 | €13,710 | €53,419 | +€39,709 | +290% |
| Other amounts receivable | 41 | €15,710 | - | -€15,710 | |
| Cash at bank and in hand | 54/58 | €112,323 | €119,510 | +€7,187 | +6.4% |
| Deferred charges and accrued income | 490/1 | €3,918 | €3,266 | -€652 | -16.6% |
| Total equity and liabilities | 10/49 | €234,081 | €319,663 | +€85,582 | +36.6% |
| Equity | 10/15 | €170,298 | €176,212 | +€5,914 | +3.5% |
| Contributions | 10/11 | €145,725 | €105,725 | -€40,000 | -27.4% |
| Reserves | 13 | €26,049 | €70,487 | +€44,439 | +171% |
| Tax-exempt reserves | 132 | €7,852 | €7,852 | = | 0.0% |
| Distributable reserves | 133 | €18,197 | €62,636 | +€44,439 | +244% |
| Profit (loss) carried forward | 14 | -€1,475 | - | +€1,475 | |
| Amounts payable | 17/49 | €63,782 | €143,450 | +€79,668 | +125% |
| Amounts payable after more than one year | 17 | €6,046 | €64,762 | +€58,717 | +971% |
| Financial debts | 170/4 | €6,046 | €64,762 | +€58,717 | +971% |
| Amounts payable within one year | 42/48 | €57,737 | €78,147 | +€20,410 | +35.4% |
| Current portion of amounts payable after more than one year | 42 | €16,228 | €22,400 | +€6,171 | +38.0% |
| Trade debts | 44 | €33,451 | €36,078 | +€2,627 | +7.9% |
| Suppliers | 440/4 | €33,451 | €36,078 | +€2,627 | +7.9% |
| Taxes, remuneration and social security | 45 | €8,058 | €17,806 | +€9,748 | +121% |
| Taxes | 450/3 | €8,058 | €17,806 | +€9,748 | +121% |
| Other amounts payable | 47/48 | - | €1,864 | +€1,864 | |
| Accrued charges and deferred income | 492/3 | - | €541 | +€541 | |
| Non-recurring operating income | 76A | - | €28,756 | +€28,756 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,218 | €44,215 | +€2,997 | +7.3% |
| Other operating charges | 640/8 | €2,165 | €2,493 | +€328 | +15.2% |
| Non-recurring operating charges | 66A | - | €2,779 | +€2,779 | |
| Gross operating margin | 9900 | €43,712 | €87,617 | +€43,906 | +100% |
| Operating profit (loss) | 9901 | €329 | €38,130 | +€37,801 | +11,497% |
| Financial income | 75/76B | €136 | €617 | +€481 | +354% |
| Recurring financial income | 75 | €136 | €617 | +€481 | +354% |
| Financial charges | 65/66B | €544 | €4,075 | +€3,532 | +650% |
| Recurring financial charges | 65 | €544 | €4,075 | +€3,532 | +650% |
| Profit (loss) for the period before taxes | 9903 | -€79 | €34,671 | +€34,750 | |
| Income taxes | 67/77 | €231 | €10,740 | +€10,509 | +4,554% |
| Profit (loss) for the period | 9904 | -€310 | €23,931 | +€24,241 | |
| Profit (loss) for the period to be appropriated | 9905 | -€310 | €23,931 | +€24,241 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.