KOHO: 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.
KOHO
Largest movements
- Receivables within one year -€1.1m
down €1.1m (-50.1%), from €2.1m to €1.1m
- Contributions -€1.1m
down €1.1m (-89.9%), from €1.2m to €124,000
- Other debts +€31,465
new in 2025: €31,465
- Other operating charges -€17,892
down €17,892 (-88.8%), from €20,142 to €2,250
- Gross operating margin -€17,672
down €17,672, from €11,360 to -€6,311
- Financial income -€11,985
down €11,985 (-27.7%), from €43,296 to €31,312
- Taxes -€1,771
down €1,771 (-22.8%), from €7,771 to €6,000
- Financial charges -€1,099
down €1,099 (-37.0%), from €2,970 to €1,871
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 | €2,178,971 | €1,110,037 | -€1.1m | -49.1% |
| Current assets | 29/58 | €2,178,971 | €1,110,037 | -€1.1m | -49.1% |
| Stocks and contracts in progress | 3 | €45,000 | €45,000 | = | 0.0% |
| Stocks | 30/36 | €45,000 | €45,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,133,871 | €1,064,811 | -€1.1m | -50.1% |
| Other amounts receivable | 41 | €2,133,871 | €1,064,811 | -€1.1m | -50.1% |
| Cash at bank and in hand | 54/58 | €101 | €226 | +€125 | +124% |
| Total equity and liabilities | 10/49 | €2,178,971 | €1,110,037 | -€1.1m | -49.1% |
| Equity | 10/15 | €1,582,816 | €497,696 | -€1.1m | -68.6% |
| Contributions | 10/11 | €1,224,000 | €124,000 | -€1.1m | -89.9% |
| Capital | 10 | €1,224,000 | €124,000 | -€1.1m | -89.9% |
| Issued capital | 100 | €1,224,000 | €124,000 | -€1.1m | -89.9% |
| Reserves | 13 | €17,941 | €17,941 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,941 | €17,941 | = | 0.0% |
| Legal reserve | 130 | €17,941 | €17,941 | = | 0.0% |
| Profit (loss) carried forward | 14 | €340,876 | €355,755 | +€14,879 | +4.4% |
| Amounts payable | 17/49 | €596,155 | €612,341 | +€16,186 | +2.7% |
| Amounts payable within one year | 42/48 | €591,155 | €602,491 | +€11,336 | +1.9% |
| Trade debts | 44 | €543,155 | €542,426 | -€729 | -0.1% |
| Suppliers | 440/4 | €543,155 | €542,426 | -€729 | -0.1% |
| Taxes, remuneration and social security | 45 | €48,000 | €28,600 | -€19,400 | -40.4% |
| Taxes | 450/3 | €48,000 | €28,600 | -€19,400 | -40.4% |
| Other amounts payable | 47/48 | - | €31,465 | +€31,465 | |
| Accrued charges and deferred income | 492/3 | €5,000 | €9,850 | +€4,850 | +97.0% |
| Other operating charges | 640/8 | €20,142 | €2,250 | -€17,892 | -88.8% |
| Gross operating margin | 9900 | €11,360 | -€6,311 | -€17,672 | |
| Operating profit (loss) | 9901 | -€8,782 | -€8,561 | +€221 | +2.5% |
| Financial income | 75/76B | €43,296 | €31,312 | -€11,985 | -27.7% |
| Recurring financial income | 75 | €43,296 | €31,312 | -€11,985 | -27.7% |
| Financial charges | 65/66B | €2,970 | €1,871 | -€1,099 | -37.0% |
| Recurring financial charges | 65 | €2,970 | €1,871 | -€1,099 | -37.0% |
| Profit (loss) for the period before taxes | 9903 | €31,544 | €20,879 | -€10,665 | -33.8% |
| Income taxes | 67/77 | €7,771 | €6,000 | -€1,771 | -22.8% |
| Profit (loss) for the period | 9904 | €23,774 | €14,879 | -€8,894 | -37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,774 | €14,879 | -€8,894 | -37.4% |
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 30 October 2026 via checked.be.