KoGi Solutions: 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.
KoGi Solutions
Largest movements
- Cash +€34,457
up €34,457 (+245.2%), from €14,051 to €48,508
mainly Net result for the year (+€30,191) and Tax, wage and social debts (+€7,355)
- Receivables within one year -€6,135
down €6,135 (-15.8%), from €38,937 to €32,802
of which Trade receivables: -€5,867
- Tangible fixed assets -€3,713
down €3,713 (-36.1%), from €10,273 to €6,560
of which Furniture and vehicles: -€2,451
- Reserves +€15,179
up €15,179 (+19.6%), from €77,325 to €92,504
- Tax, wage and social debts +€7,355
up €7,355 (+36.6%), from €20,071 to €27,426
of which Taxes: +€7,355
- Trade debts +€3,578
up €3,578 (+773.7%), from €462 to €4,041
- Gross operating margin +€20,418
up €20,418 (+62.1%), from €32,905 to €53,323
- Taxes +€7,275
up €7,275 (+86.6%), from €8,403 to €15,678
- Financial charges -€1,001
down €1,001 (-20.9%), from €4,782 to €3,781
- Depreciation +€614
up €614 (+19.8%), from €3,097 to €3,712
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 | €91,190 | €117,303 | +€26,112 | +28.6% |
| Fixed assets | 21/28 | €10,273 | €6,560 | -€3,713 | -36.1% |
| Tangible fixed assets | 22/27 | €10,273 | €6,560 | -€3,713 | -36.1% |
| Plant, machinery and equipment | 23 | €3,876 | €2,615 | -€1,261 | -32.5% |
| Furniture and vehicles | 24 | €6,397 | €3,945 | -€2,451 | -38.3% |
| Current assets | 29/58 | €80,918 | €110,743 | +€29,825 | +36.9% |
| Amounts receivable within one year | 40/41 | €38,937 | €32,802 | -€6,135 | -15.8% |
| Trade receivables | 40 | €32,356 | €26,489 | -€5,867 | -18.1% |
| Other amounts receivable | 41 | €6,581 | €6,313 | -€268 | -4.1% |
| Current investments | 50/53 | €22,500 | €23,250 | +€750 | +3.3% |
| Cash at bank and in hand | 54/58 | €14,051 | €48,508 | +€34,457 | +245.2% |
| Deferred charges and accrued income | 490/1 | €5,429 | €6,182 | +€753 | +13.9% |
| Total equity and liabilities | 10/49 | €91,190 | €117,303 | +€26,112 | +28.6% |
| Equity | 10/15 | €70,657 | €85,836 | +€15,179 | +21.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €77,325 | €92,504 | +€15,179 | +19.6% |
| Distributable reserves | 133 | €77,325 | €92,504 | +€15,179 | +19.6% |
| Profit (loss) carried forward | 14 | -€7,668 | -€7,668 | = | 0.0% |
| Amounts payable | 17/49 | €20,534 | €31,467 | +€10,933 | +53.2% |
| Amounts payable within one year | 42/48 | €20,534 | €31,467 | +€10,933 | +53.2% |
| Trade debts | 44 | €462 | €4,041 | +€3,578 | +773.7% |
| Suppliers | 440/4 | €462 | €4,041 | +€3,578 | +773.7% |
| Taxes, remuneration and social security | 45 | €20,071 | €27,426 | +€7,355 | +36.6% |
| Taxes | 450/3 | €18,071 | €25,426 | +€7,355 | +40.7% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,097 | €3,712 | +€614 | +19.8% |
| Other operating charges | 640/8 | €355 | €310 | -€44 | -12.5% |
| Gross operating margin | 9900 | €32,905 | €53,323 | +€20,418 | +62.1% |
| Operating profit (loss) | 9901 | €29,453 | €49,301 | +€19,848 | +67.4% |
| Financial income | 75/76B | €8 | €348 | +€341 | +4412.6% |
| Recurring financial income | 75 | €8 | €348 | +€341 | +4412.6% |
| Financial charges | 65/66B | €4,782 | €3,781 | -€1,001 | -20.9% |
| Recurring financial charges | 65 | €4,782 | €3,781 | -€1,001 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €24,678 | €45,869 | +€21,190 | +85.9% |
| Income taxes | 67/77 | €8,403 | €15,678 | +€7,275 | +86.6% |
| Profit (loss) for the period | 9904 | €16,275 | €30,191 | +€13,916 | +85.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,275 | €30,191 | +€13,916 | +85.5% |
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 12 October 2026 via checked.be.