KOHINOOR: 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.
KOHINOOR
Largest movements
- Receivables within one year +€24,027
up €24,027 (+105%), from €22,958 to €46,985
of which Trade receivables: +€23,768
- Tangible fixed assets -€9,678
down €9,678 (-27.3%), from €35,483 to €25,806
- Cash +€2,926
up €2,926 (+22.7%), from €12,875 to €15,801
mainly Trade debts (+€17,923) and Depreciation (+€9,678)
- Trade debts +€17,923
up €17,923 (+153%), from €11,718 to €29,642
- Tax, wage and social debts -€1,849
down €1,849 (-73.2%), from €2,527 to €678
- Purchases and services +€643,669
up €643,669 (+74.6%), from €863,312 to €1.5m
- Turnover +€641,166
up €641,166 (+72.6%), from €883,171 to €1.5m
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 | €93,400 | €110,676 | +€17,276 | +18.5% |
| Fixed assets | 21/28 | €35,483 | €25,806 | -€9,678 | -27.3% |
| Tangible fixed assets | 22/27 | €35,483 | €25,806 | -€9,678 | -27.3% |
| Furniture and vehicles | 24 | €35,483 | €25,806 | -€9,678 | -27.3% |
| Current assets | 29/58 | €57,916 | €84,870 | +€26,953 | +46.5% |
| Stocks and contracts in progress | 3 | €22,084 | €22,084 | = | 0.0% |
| Stocks | 30/36 | €22,084 | €22,084 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,958 | €46,985 | +€24,027 | +105% |
| Trade receivables | 40 | €22,899 | €46,667 | +€23,768 | +104% |
| Other amounts receivable | 41 | €59 | €318 | +€259 | +440% |
| Cash at bank and in hand | 54/58 | €12,875 | €15,801 | +€2,926 | +22.7% |
| Total equity and liabilities | 10/49 | €93,400 | €110,676 | +€17,276 | +18.5% |
| Equity | 10/15 | €21,797 | €22,843 | +€1,046 | +4.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,482 | €1,482 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,482 | €1,482 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,482 | €1,482 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,714 | €2,761 | +€1,046 | +61.0% |
| Amounts payable | 17/49 | €71,603 | €87,832 | +€16,229 | +22.7% |
| Amounts payable within one year | 42/48 | €71,603 | €87,832 | +€16,229 | +22.7% |
| Financial debts | 43 | €650 | - | -€650 | |
| Credit institutions | 430/8 | €650 | - | -€650 | |
| Trade debts | 44 | €11,718 | €29,642 | +€17,923 | +153% |
| Suppliers | 440/4 | €11,718 | €29,642 | +€17,923 | +153% |
| Taxes, remuneration and social security | 45 | €2,527 | €678 | -€1,849 | -73.2% |
| Taxes | 450/3 | €2,527 | €678 | -€1,849 | -73.2% |
| Other amounts payable | 47/48 | €56,708 | €57,513 | +€805 | +1.4% |
| Turnover | 70 | €883,171 | €1,524,336 | +€641,166 | +72.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €863,312 | €1,506,981 | +€643,669 | +74.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,678 | €9,678 | = | 0.0% |
| Other operating charges | 640/8 | €5,246 | €5,507 | +€261 | +5.0% |
| Gross operating margin | 9900 | €19,859 | €17,356 | -€2,503 | -12.6% |
| Operating profit (loss) | 9901 | €4,935 | €2,171 | -€2,764 | -56.0% |
| Financial income | 75/76B | €0 | €5 | +€5 | +53,600% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +53,600% |
| Financial charges | 65/66B | €46 | €781 | +€735 | +1,604% |
| Recurring financial charges | 65 | €46 | €781 | +€735 | +1,604% |
| Profit (loss) for the period before taxes | 9903 | €4,889 | €1,395 | -€3,494 | -71.5% |
| Income taxes | 67/77 | €3,756 | €349 | -€3,407 | -90.7% |
| Profit (loss) for the period | 9904 | €1,133 | €1,046 | -€86 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,133 | €1,046 | -€86 | -7.6% |
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 24 October 2026 via checked.be.