KODOMO: 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.
KODOMO
Largest movements
- Cash +€267,619
up €267,619 (+1488.4%), from €17,980 to €285,599
mainly Other debts (+€215,242) and Receivables within one year (+€73,551)
- Receivables within one year -€73,551
down €73,551 (-89.9%), from €81,817 to €8,265
of which Other amounts receivable: -€68,232
- Tangible fixed assets -€10,605
down €10,605 (-23.3%), from €45,564 to €34,959
- Other debts +€215,242
up €215,242 (+138.8%), from €155,122 to €370,364
- Profit (loss) carried forward -€46,979
no longer reported in 2025 (was €46,979)
- Trade debts +€30,001
up €30,001 (+3095.5%), from €969 to €30,970
- Debts after one year -€28,236
down €28,236 (-28.7%), from €98,345 to €70,110
- Accrued charges and deferred income +€9,296
up €9,296 (+2399.9%), from €387 to €9,683
- Gross operating margin -€193,837
down €193,837 (-90.0%), from €215,483 to €21,647
- Other operating charges -€162,445
down €162,445 (-99.7%), from €162,964 to €520
- Taxes -€11,196
down €11,196 (-99.4%), from €11,266 to €70
- Financial charges +€9,726
up €9,726 (+237.1%), from €4,102 to €13,829
- Depreciation +€5,332
up €5,332 (+101.1%), from €5,273 to €10,605
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 | €348,812 | €529,393 | +€180,580 | +51.8% |
| Fixed assets | 21/28 | €245,564 | €234,959 | -€10,605 | -4.3% |
| Tangible fixed assets | 22/27 | €45,564 | €34,959 | -€10,605 | -23.3% |
| Furniture and vehicles | 24 | €45,564 | €34,959 | -€10,605 | -23.3% |
| Financial fixed assets | 28 | €200,000 | €200,000 | = | 0.0% |
| Current assets | 29/58 | €103,248 | €294,434 | +€191,186 | +185.2% |
| Amounts receivable within one year | 40/41 | €81,817 | €8,265 | -€73,551 | -89.9% |
| Trade receivables | 40 | €6,582 | €1,263 | -€5,319 | -80.8% |
| Other amounts receivable | 41 | €75,234 | €7,002 | -€68,232 | -90.7% |
| Cash at bank and in hand | 54/58 | €17,980 | €285,599 | +€267,619 | +1488.4% |
| Deferred charges and accrued income | 490/1 | €3,452 | €570 | -€2,882 | -83.5% |
| Total equity and liabilities | 10/49 | €348,812 | €529,393 | +€180,580 | +51.8% |
| Equity | 10/15 | €65,579 | €18,600 | -€46,979 | -71.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,979 | - | -€46,979 | |
| Amounts payable | 17/49 | €283,233 | €510,793 | +€227,559 | +80.3% |
| Amounts payable after more than one year | 17 | €98,345 | €70,110 | -€28,236 | -28.7% |
| Financial debts | 170/4 | €98,345 | €70,110 | -€28,236 | -28.7% |
| Amounts payable within one year | 42/48 | €184,501 | €431,000 | +€246,499 | +133.6% |
| Current portion of amounts payable after more than one year | 42 | €27,206 | €28,236 | +€1,030 | +3.8% |
| Trade debts | 44 | €969 | €30,970 | +€30,001 | +3095.5% |
| Suppliers | 440/4 | €969 | €30,970 | +€30,001 | +3095.5% |
| Taxes, remuneration and social security | 45 | €1,204 | €1,430 | +€226 | +18.8% |
| Taxes | 450/3 | €1,204 | - | -€1,204 | |
| Remuneration and social security | 454/9 | - | €1,430 | +€1,430 | |
| Other amounts payable | 47/48 | €155,122 | €370,364 | +€215,242 | +138.8% |
| Accrued charges and deferred income | 492/3 | €387 | €9,683 | +€9,296 | +2399.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,273 | €10,605 | +€5,332 | +101.1% |
| Other operating charges | 640/8 | €162,964 | €520 | -€162,445 | -99.7% |
| Non-recurring operating charges | 66A | €126 | - | -€126 | |
| Gross operating margin | 9900 | €215,483 | €21,647 | -€193,837 | -90.0% |
| Operating profit (loss) | 9901 | €47,120 | €10,522 | -€36,598 | -77.7% |
| Financial income | 75/76B | - | €377 | +€377 | |
| Recurring financial income | 75 | - | €377 | +€377 | |
| Financial charges | 65/66B | €4,102 | €13,829 | +€9,726 | +237.1% |
| Recurring financial charges | 65 | €4,102 | €13,829 | +€9,726 | +237.1% |
| Profit (loss) for the period before taxes | 9903 | €43,018 | -€2,929 | -€45,947 | |
| Income taxes | 67/77 | €11,266 | €70 | -€11,196 | -99.4% |
| Profit (loss) for the period | 9904 | €31,752 | -€2,999 | -€34,750 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,752 | -€2,999 | -€34,750 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.