KODZ DIGITAL: 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.
KODZ DIGITAL
Largest movements
- Cash -€2,514
down €2,514 (-40.4%), from €6,218 to €3,704
mainly Advances received (-€4,713) and Trade debts (-€1,165)
- Receivables within one year +€904
up €904 (+13.6%), from €6,663 to €7,567
of which Trade receivables: +€5,608
- Tangible fixed assets -€450
down €450 (-40.3%), from €1,117 to €667
- Advances received -€4,713
no longer reported in 2025 (was €4,713)
- Profit (loss) carried forward +€3,224
up €3,224 (+84.4%), from €3,822 to €7,045
- Trade debts -€1,165
down €1,165 (-28.2%), from €4,129 to €2,965
- Tax, wage and social debts +€545
up €545 (+58.3%), from €935 to €1,480
- Purchases and services -€8,326
down €8,326 (-17.4%), from €47,887 to €39,562
- Turnover -€6,187
down €6,187 (-12.7%), from €48,539 to €42,352
- Gross operating margin +€4,619
up €4,619 (+106.8%), from €4,324 to €8,943
- Other operating charges +€3,592
up €3,592 (+5629.8%), from €64 to €3,656
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 | €14,598 | €12,538 | -€2,060 | -14.1% |
| Fixed assets | 21/28 | €1,717 | €1,267 | -€450 | -26.2% |
| Tangible fixed assets | 22/27 | €1,117 | €667 | -€450 | -40.3% |
| Furniture and vehicles | 24 | €1,117 | €667 | -€450 | -40.3% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €12,881 | €11,271 | -€1,610 | -12.5% |
| Amounts receivable within one year | 40/41 | €6,663 | €7,567 | +€904 | +13.6% |
| Trade receivables | 40 | €1,870 | €7,478 | +€5,608 | +299.9% |
| Other amounts receivable | 41 | €4,793 | €88 | -€4,705 | -98.2% |
| Cash at bank and in hand | 54/58 | €6,218 | €3,704 | -€2,514 | -40.4% |
| Total equity and liabilities | 10/49 | €14,598 | €12,538 | -€2,060 | -14.1% |
| Equity | 10/15 | €4,822 | €8,045 | +€3,224 | +66.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,822 | €7,045 | +€3,224 | +84.4% |
| Amounts payable | 17/49 | €9,777 | €4,493 | -€5,284 | -54.0% |
| Amounts payable within one year | 42/48 | €9,777 | €4,493 | -€5,284 | -54.0% |
| Trade debts | 44 | €4,129 | €2,965 | -€1,165 | -28.2% |
| Suppliers | 440/4 | €4,129 | €2,965 | -€1,165 | -28.2% |
| Advances received on contracts in progress | 46 | €4,713 | - | -€4,713 | |
| Taxes, remuneration and social security | 45 | €935 | €1,480 | +€545 | +58.3% |
| Taxes | 450/3 | €935 | €1,480 | +€545 | +58.3% |
| Other amounts payable | 47/48 | - | €48 | +€48 | |
| Turnover | 70 | €48,539 | €42,352 | -€6,187 | -12.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €47,887 | €39,562 | -€8,326 | -17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,148 | €1,146 | -€2 | -0.2% |
| Other operating charges | 640/8 | €64 | €3,656 | +€3,592 | +5629.8% |
| Gross operating margin | 9900 | €4,324 | €8,943 | +€4,619 | +106.8% |
| Operating profit (loss) | 9901 | €3,112 | €4,141 | +€1,029 | +33.1% |
| Financial charges | 65/66B | €35 | €46 | +€12 | +33.1% |
| Recurring financial charges | 65 | €35 | €46 | +€12 | +33.1% |
| Profit (loss) for the period before taxes | 9903 | €3,077 | €4,095 | +€1,018 | +33.1% |
| Income taxes | 67/77 | €787 | €871 | +€84 | +10.7% |
| Profit (loss) for the period | 9904 | €2,290 | €3,224 | +€933 | +40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,290 | €3,224 | +€933 | +40.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.