KOHBAND: 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.
KOHBAND
Largest movements
- Stocks and contracts +€26,601
up €26,601 (+57.2%), from €46,491 to €73,091
- Cash -€16,956
down €16,956 (-99.3%), from €17,079 to €123
mainly Stocks and contracts (-€26,601) and Net result for the year (-€2,011)
- Financial fixed assets +€1,500
new in 2025: €1,500
- Receivables within one year +€1,160
new in 2025: €1,160
- Tax, wage and social debts +€11,721
up €11,721 (+23.9%), from €49,059 to €60,780
of which Remuneration and social security: +€9,915
- Other debts +€3,588
up €3,588 (+31.4%), from €11,411 to €14,999
- Profit (loss) carried forward -€2,011
new in 2025: -€2,011
- Trade debts -€994
down €994 (-32.1%), from €3,100 to €2,106
- Staff costs +€11,521
up €11,521 (+54.6%), from €21,119 to €32,640
- Gross operating margin +€8,088
up €8,088 (+31.0%), from €26,089 to €34,177
- Financial charges +€3,006
up €3,006 (+578%), from €520 to €3,527
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 | €63,570 | €75,874 | +€12,304 | +19.4% |
| Fixed assets | 21/28 | - | €1,500 | +€1,500 | |
| Financial fixed assets | 28 | - | €1,500 | +€1,500 | |
| Current assets | 29/58 | €63,570 | €74,374 | +€10,804 | +17.0% |
| Stocks and contracts in progress | 3 | €46,491 | €73,091 | +€26,601 | +57.2% |
| Stocks | 30/36 | €46,491 | €73,091 | +€26,601 | +57.2% |
| Amounts receivable within one year | 40/41 | - | €1,160 | +€1,160 | |
| Trade receivables | 40 | - | €1,160 | +€1,160 | |
| Cash at bank and in hand | 54/58 | €17,079 | €123 | -€16,956 | -99.3% |
| Total equity and liabilities | 10/49 | €63,570 | €75,874 | +€12,304 | +19.4% |
| Equity | 10/15 | - | -€2,011 | -€2,011 | |
| Profit (loss) carried forward | 14 | - | -€2,011 | -€2,011 | |
| Amounts payable | 17/49 | €63,570 | €77,886 | +€14,316 | +22.5% |
| Amounts payable within one year | 42/48 | €63,570 | €77,886 | +€14,316 | +22.5% |
| Trade debts | 44 | €3,100 | €2,106 | -€994 | -32.1% |
| Suppliers | 440/4 | €3,100 | €2,106 | -€994 | -32.1% |
| Taxes, remuneration and social security | 45 | €49,059 | €60,780 | +€11,721 | +23.9% |
| Taxes | 450/3 | €2,655 | €4,461 | +€1,806 | +68.0% |
| Remuneration and social security | 454/9 | €46,404 | €56,319 | +€9,915 | +21.4% |
| Other amounts payable | 47/48 | €11,411 | €14,999 | +€3,588 | +31.4% |
| Remuneration, social security and pensions | 62 | €21,119 | €32,640 | +€11,521 | +54.6% |
| Other operating charges | 640/8 | - | €22 | +€22 | |
| Gross operating margin | 9900 | €26,089 | €34,177 | +€8,088 | +31.0% |
| Operating profit (loss) | 9901 | €4,970 | €1,515 | -€3,455 | -69.5% |
| Financial charges | 65/66B | €520 | €3,527 | +€3,006 | +578% |
| Recurring financial charges | 65 | €520 | €3,527 | +€3,006 | +578% |
| Profit (loss) for the period before taxes | 9903 | €4,450 | -€2,011 | -€6,461 | |
| Profit (loss) for the period | 9904 | €4,450 | -€2,011 | -€6,461 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,450 | -€2,011 | -€6,461 |
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 15 October 2026 via checked.be.