KOHL Cyril: 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.
KOHL Cyril
Largest movements
- Cash -€13,752
down €13,752 (-29.8%), from €46,088 to €32,336
mainly Investment in fixed assets (net) (-€12,376) and Tax, wage and social debts (-€10,608)
- Tangible fixed assets +€1,514
up €1,514 (+5.3%), from €28,721 to €30,235
of which Plant, machinery and equipment: +€1,224
- Tax, wage and social debts -€10,608
down €10,608 (-59.5%), from €17,824 to €7,216
of which Taxes: -€10,608
- Trade debts -€5,805
down €5,805 (-36.4%), from €15,932 to €10,126
- Reserves +€3,821
up €3,821 (+8.1%), from €47,125 to €50,946
- Purchases and services +€8,175
up €8,175 (+10.7%), from €76,563 to €84,738
- Gross operating margin -€6,638
down €6,638 (-23.9%), from €27,765 to €21,127
- Depreciation +€5,426
up €5,426 (+99.8%), from €5,436 to €10,862
- Taxes -€3,508
down €3,508 (-49.0%), from €7,161 to €3,653
- Staff costs -€306
down €306 (-11.3%), from €2,706 to €2,400
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 | €85,881 | €73,288 | -€12,592 | -14.7% |
| Fixed assets | 21/28 | €28,721 | €30,235 | +€1,514 | +5.3% |
| Tangible fixed assets | 22/27 | €28,721 | €30,235 | +€1,514 | +5.3% |
| Plant, machinery and equipment | 23 | €17,010 | €18,233 | +€1,224 | +7.2% |
| Furniture and vehicles | 24 | €11,711 | €12,001 | +€290 | +2.5% |
| Current assets | 29/58 | €57,160 | €43,053 | -€14,106 | -24.7% |
| Amounts receivable within one year | 40/41 | €7,126 | €6,689 | -€438 | -6.1% |
| Trade receivables | 40 | €4,851 | €4,500 | -€351 | -7.2% |
| Other amounts receivable | 41 | €2,276 | €2,189 | -€87 | -3.8% |
| Cash at bank and in hand | 54/58 | €46,088 | €32,336 | -€13,752 | -29.8% |
| Deferred charges and accrued income | 490/1 | €3,946 | €4,029 | +€83 | +2.1% |
| Total equity and liabilities | 10/49 | €85,881 | €73,288 | -€12,592 | -14.7% |
| Equity | 10/15 | €52,125 | €55,946 | +€3,821 | +7.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €47,125 | €50,946 | +€3,821 | +8.1% |
| Distributable reserves | 133 | €47,125 | €50,946 | +€3,821 | +8.1% |
| Amounts payable | 17/49 | €33,756 | €17,343 | -€16,413 | -48.6% |
| Amounts payable within one year | 42/48 | €33,756 | €17,343 | -€16,413 | -48.6% |
| Trade debts | 44 | €15,932 | €10,126 | -€5,805 | -36.4% |
| Suppliers | 440/4 | €15,932 | €10,126 | -€5,805 | -36.4% |
| Taxes, remuneration and social security | 45 | €17,824 | €7,216 | -€10,608 | -59.5% |
| Taxes | 450/3 | €14,824 | €4,216 | -€10,608 | -71.6% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €76,563 | €84,738 | +€8,175 | +10.7% |
| Remuneration, social security and pensions | 62 | €2,706 | €2,400 | -€306 | -11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,436 | €10,862 | +€5,426 | +99.8% |
| Other operating charges | 640/8 | €564 | €320 | -€244 | -43.2% |
| Gross operating margin | 9900 | €27,765 | €21,127 | -€6,638 | -23.9% |
| Operating profit (loss) | 9901 | €19,059 | €7,544 | -€11,515 | -60.4% |
| Financial charges | 65/66B | €221 | €71 | -€150 | -67.9% |
| Recurring financial charges | 65 | €221 | €71 | -€150 | -67.9% |
| Profit (loss) for the period before taxes | 9903 | €18,838 | €7,473 | -€11,365 | -60.3% |
| Income taxes | 67/77 | €7,161 | €3,653 | -€3,508 | -49.0% |
| Profit (loss) for the period | 9904 | €11,677 | €3,821 | -€7,856 | -67.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,677 | €3,821 | -€7,856 | -67.3% |
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 19 October 2026 via checked.be.