Kofidina: 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.
Kofidina
Largest movements
- Cash -€5,533
down €5,533 (-28.0%), from €19,729 to €14,196
mainly Net result for the year (-€6,612) and Current investments (-€72)
- Reserves -€6,146
down €6,146 (-44.1%), from €13,938 to €7,792
of which Distributable reserves: -€5,179
- Gross operating margin -€4,487
down €4,487, from €883 to -€3,604
- Other operating charges +€103
up €103 (+3.4%), from €3,049 to €3,152
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 | €89,490 | €82,915 | -€6,575 | -7.3% |
| Fixed assets | 21/28 | €20,304 | €19,554 | -€750 | -3.7% |
| Tangible fixed assets | 22/27 | €16,130 | €15,380 | -€750 | -4.6% |
| Land and buildings | 22 | €14,958 | €14,958 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,172 | €422 | -€750 | -64.0% |
| Financial fixed assets | 28 | €4,174 | €4,174 | = | 0.0% |
| Current assets | 29/58 | €69,186 | €63,361 | -€5,825 | -8.4% |
| Amounts receivable after more than one year | 29 | €31,406 | €31,043 | -€363 | -1.2% |
| Other amounts receivable | 291 | €31,406 | €31,043 | -€363 | -1.2% |
| Amounts receivable within one year | 40/41 | €31 | €31 | = | 0.0% |
| Other amounts receivable | 41 | €31 | €31 | = | 0.0% |
| Current investments | 50/53 | €17,183 | €17,255 | +€72 | +0.4% |
| Cash at bank and in hand | 54/58 | €19,729 | €14,196 | -€5,533 | -28.0% |
| Deferred charges and accrued income | 490/1 | €837 | €836 | -€1 | -0.1% |
| Total equity and liabilities | 10/49 | €89,490 | €82,915 | -€6,575 | -7.3% |
| Equity | 10/15 | €88,306 | €81,694 | -€6,612 | -7.5% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €13,938 | €7,792 | -€6,146 | -44.1% |
| Non-distributable reserves | 130/1 | €967 | - | -€967 | |
| Legal reserve | 130 | €967 | - | -€967 | |
| Distributable reserves | 133 | €12,971 | €7,792 | -€5,179 | -39.9% |
| Profit (loss) carried forward | 14 | - | -€466 | -€466 | |
| Amounts payable | 17/49 | €1,184 | €1,221 | +€37 | +3.1% |
| Accrued charges and deferred income | 492/3 | €1,184 | €1,221 | +€37 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €750 | €750 | = | 0.0% |
| Other operating charges | 640/8 | €3,049 | €3,152 | +€103 | +3.4% |
| Gross operating margin | 9900 | €883 | -€3,604 | -€4,487 | |
| Operating profit (loss) | 9901 | -€2,916 | -€7,506 | -€4,590 | -157% |
| Financial income | 75/76B | €939 | €939 | = | 0.0% |
| Recurring financial income | 75 | €939 | €939 | = | 0.0% |
| Financial charges | 65/66B | €44 | €45 | +€1 | +2.3% |
| Recurring financial charges | 65 | €44 | €45 | +€1 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,021 | -€6,612 | -€4,591 | -227% |
| Profit (loss) for the period | 9904 | -€2,021 | -€6,612 | -€4,591 | -227% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,021 | -€6,612 | -€4,591 | -227% |
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 30 October 2026 via checked.be.