KODEGLOT: 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.
KODEGLOT
Largest movements
- Receivables within one year +€7,725
up €7,725 (+45.3%), from €17,068 to €24,793
of which Other amounts receivable: +€5,670
- Deferred charges and accrued income -€4,800
no longer reported in 2025 (was €4,800)
- Tangible fixed assets -€4,414
down €4,414 (-53.4%), from €8,263 to €3,849
of which Furniture and vehicles: -€3,750
- Cash -€2,159
no longer reported in 2025 (was €2,159)
mainly Receivables within one year (-€7,725) and Tax, wage and social debts (-€6,397)
- Tax, wage and social debts -€6,397
down €6,397 (-49.1%), from €13,035 to €6,638
- Short-term financial debts +€2,489
new in 2025: €2,489
- Profit (loss) carried forward +€1,679
up €1,679 (+9.7%), from €17,264 to €18,943
- Trade debts -€1,118
down €1,118 (-75.0%), from €1,491 to €372
- Gross operating margin +€8,466
up €8,466, from -€855 to €7,611
- Other operating charges -€1,367
down €1,367 (-69.7%), from €1,961 to €594
- Financial charges +€889
up €889 (+325%), from €274 to €1,163
- Taxes +€440
up €440 (+636%), from €69 to €510
- Depreciation +€381
up €381 (+9.4%), from €4,033 to €4,414
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 | €32,290 | €28,942 | -€3,348 | -10.4% |
| Fixed assets | 21/28 | €8,263 | €4,149 | -€4,114 | -49.8% |
| Tangible fixed assets | 22/27 | €8,263 | €3,849 | -€4,414 | -53.4% |
| Plant, machinery and equipment | 23 | €1,708 | €1,044 | -€664 | -38.9% |
| Furniture and vehicles | 24 | €6,555 | €2,805 | -€3,750 | -57.2% |
| Financial fixed assets | 28 | - | €300 | +€300 | |
| Current assets | 29/58 | €24,027 | €24,793 | +€766 | +3.2% |
| Amounts receivable within one year | 40/41 | €17,068 | €24,793 | +€7,725 | +45.3% |
| Trade receivables | 40 | €6,114 | €8,168 | +€2,054 | +33.6% |
| Other amounts receivable | 41 | €10,955 | €16,625 | +€5,670 | +51.8% |
| Cash at bank and in hand | 54/58 | €2,159 | - | -€2,159 | |
| Deferred charges and accrued income | 490/1 | €4,800 | - | -€4,800 | |
| Total equity and liabilities | 10/49 | €32,290 | €28,942 | -€3,348 | -10.4% |
| Equity | 10/15 | €17,764 | €19,443 | +€1,679 | +9.4% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,264 | €18,943 | +€1,679 | +9.7% |
| Amounts payable | 17/49 | €14,526 | €9,500 | -€5,026 | -34.6% |
| Amounts payable within one year | 42/48 | €14,526 | €9,500 | -€5,026 | -34.6% |
| Financial debts | 43 | - | €2,489 | +€2,489 | |
| Credit institutions | 430/8 | - | €2,489 | +€2,489 | |
| Trade debts | 44 | €1,491 | €372 | -€1,118 | -75.0% |
| Suppliers | 440/4 | €1,491 | €372 | -€1,118 | -75.0% |
| Taxes, remuneration and social security | 45 | €13,035 | €6,638 | -€6,397 | -49.1% |
| Taxes | 450/3 | €13,035 | €6,638 | -€6,397 | -49.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,033 | €4,414 | +€381 | +9.4% |
| Other operating charges | 640/8 | €1,961 | €594 | -€1,367 | -69.7% |
| Gross operating margin | 9900 | -€855 | €7,611 | +€8,466 | |
| Operating profit (loss) | 9901 | -€6,849 | €2,604 | +€9,453 | |
| Financial income | 75/76B | €701 | €747 | +€47 | +6.6% |
| Recurring financial income | 75 | €701 | €747 | +€47 | +6.6% |
| Financial charges | 65/66B | €274 | €1,163 | +€889 | +325% |
| Recurring financial charges | 65 | €274 | €1,163 | +€889 | +325% |
| Profit (loss) for the period before taxes | 9903 | -€6,422 | €2,188 | +€8,610 | |
| Income taxes | 67/77 | €69 | €510 | +€440 | +636% |
| Profit (loss) for the period | 9904 | -€6,491 | €1,679 | +€8,170 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,491 | €1,679 | +€8,170 |
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 29 October 2026 via checked.be.