KOHERA: 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.
What changed
KOHERA
NACE 62.200, Computer consultancy and computer facilities management
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€91,433
2024 · -€58,762+€150,195
Equity
€3.1m
2024 · €3.0m+€91,433
Cash
€46,534
2024 · €8,549+€37,985
Balance sheet total
€3.4m
2024 · €3.4m+€15,586
Largest movements
Assets
- Cash +€37,985
up €37,985 (+444.3%), from €8,549 to €46,534
mainly Net result for the year (+€91,433) and Receivables within one year (+€26,189)
Equity and liabilities
- Reserves +€91,000
up €91,000 (+3.1%), from €2.9m to €3.0m
of which Distributable reserves: +€217,300
- Accrued charges and deferred income -€87,299
down €87,299 (-96.5%), from €90,458 to €3,159
Income statement
- Purchases and services -€831,273
down €831,273 (-37.6%), from €2.2m to €1.4m
- Turnover -€552,544
down €552,544 (-22.9%), from €2.4m to €1.9m
- Gross operating margin +€119,153
up €119,153 (+31.1%), from €383,180 to €502,333
- Staff costs -€88,214
down €88,214 (-17.8%), from €494,484 to €406,269
- Taxes +€39,400
up €39,400, from -€878 to €38,523
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.
Result 2024
-€58,762
Gross operating margin
+€119,153
Staff costs
+€88,214
Depreciation
+€1,689
Write-downs
-€257
Other operating charges
+€1,900
Other operating items
+€51
Financial income
-€20,363
Financial charges
-€793
Taxes
-€39,400
Result 2025
€91,433
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.
From operations
+€47,320
Investment
-€9,335
Financing
€0
Cash 2024
€8,549
From operations (derived)
+€47,320
Net result for the year
+€91,433
Depreciation
+€10,047
Receivables within one year
+€26,189
Deferred charges and accrued income
-€4,502
Provisions
+€181
Trade debts
+€16,045
Tax, wage and social debts
-€4,774
Accrued charges and deferred income
-€87,299
Investment (derived)
-€9,335
Investment in fixed assets (net)
-€9,335
Cash 2025
€46,534
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,422,335 | €3,437,922 | +€15,586 | +0.5% |
| Fixed assets | 21/28 | €195,442 | €194,730 | -€711 | -0.4% |
| Intangible fixed assets | 21 | €2,494 | €5,892 | +€3,398 | +136.2% |
| Tangible fixed assets | 22/27 | €12,327 | €8,218 | -€4,109 | -33.3% |
| Plant, machinery and equipment | 23 | €11,959 | €8,116 | -€3,843 | -32.1% |
| Furniture and vehicles | 24 | €369 | €102 | -€267 | -72.3% |
| Financial fixed assets | 28 | €180,620 | €180,620 | = | 0.0% |
| Current assets | 29/58 | €3,226,893 | €3,243,191 | +€16,298 | +0.5% |
| Amounts receivable within one year | 40/41 | €3,210,727 | €3,184,537 | -€26,189 | -0.8% |
| Trade receivables | 40 | €422,429 | €262,441 | -€159,987 | -37.9% |
| Other amounts receivable | 41 | €2,788,298 | €2,922,096 | +€133,798 | +4.8% |
| Cash at bank and in hand | 54/58 | €8,549 | €46,534 | +€37,985 | +444.3% |
| Deferred charges and accrued income | 490/1 | €7,618 | €12,120 | +€4,502 | +59.1% |
| Total equity and liabilities | 10/49 | €3,422,335 | €3,437,922 | +€15,586 | +0.5% |
| Equity | 10/15 | €2,999,789 | €3,091,222 | +€91,433 | +3.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €2,937,150 | €3,028,150 | +€91,000 | +3.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €126,300 | - | -€126,300 | |
| Distributable reserves | 133 | €2,804,650 | €3,021,950 | +€217,300 | +7.7% |
| Profit (loss) carried forward | 14 | €639 | €1,072 | +€433 | +67.8% |
| Provisions and deferred taxes | 16 | €167 | €348 | +€181 | +108.1% |
| Provisions for liabilities and charges | 160/5 | €167 | €348 | +€181 | +108.1% |
| Pensions and similar obligations | 160 | €167 | €348 | +€181 | +108.1% |
| Amounts payable | 17/49 | €422,379 | €346,352 | -€76,027 | -18.0% |
| Amounts payable within one year | 42/48 | €331,921 | €343,193 | +€11,271 | +3.4% |
| Trade debts | 44 | €240,755 | €256,800 | +€16,045 | +6.7% |
| Suppliers | 440/4 | €240,755 | €256,800 | +€16,045 | +6.7% |
| Taxes, remuneration and social security | 45 | €91,166 | €86,392 | -€4,774 | -5.2% |
| Taxes | 450/3 | €44,196 | €39,848 | -€4,348 | -9.8% |
| Remuneration and social security | 454/9 | €46,970 | €46,544 | -€426 | -0.9% |
| Accrued charges and deferred income | 492/3 | €90,458 | €3,159 | -€87,299 | -96.5% |
| Turnover | 70 | €2,416,477 | €1,863,934 | -€552,544 | -22.9% |
| Non-recurring operating income | 76A | €19,243 | - | -€19,243 | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,212,348 | €1,381,075 | -€831,273 | -37.6% |
| Remuneration, social security and pensions | 62 | €494,484 | €406,269 | -€88,214 | -17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,736 | €10,047 | -€1,689 | -14.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€76 | €181 | +€257 | |
| Other operating charges | 640/8 | €5,650 | €3,749 | -€1,900 | -33.6% |
| Non-recurring operating charges | 66A | €789 | €738 | -€51 | -6.5% |
| Gross operating margin | 9900 | €383,180 | €502,333 | +€119,153 | +31.1% |
| Operating profit (loss) | 9901 | -€129,402 | €81,349 | +€210,752 | |
| Financial income | 75/76B | €82,600 | €62,237 | -€20,363 | -24.7% |
| Recurring financial income | 75 | €82,600 | €62,237 | -€20,363 | -24.7% |
| Financial charges | 65/66B | €12,837 | €13,630 | +€793 | +6.2% |
| Recurring financial charges | 65 | €12,837 | €13,630 | +€793 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | -€59,640 | €129,956 | +€189,595 | |
| Income taxes | 67/77 | -€878 | €38,523 | +€39,400 | |
| Profit (loss) for the period | 9904 | -€58,762 | €91,433 | +€150,195 | |
| Transfer from tax-exempt reserves | 789 | €189,450 | €126,300 | -€63,150 | -33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €130,688 | €217,733 | +€87,045 | +66.6% |
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.