Koho Collective: 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 Collective
Largest movements
- Cash +€9,752
up €9,752 (+10683.4%), from €91 to €9,843
mainly Net result for the year (+€4,749) and Tax, wage and social debts (+€3,392)
- Tangible fixed assets -€1,783
down €1,783 (-37.4%), from €4,773 to €2,991
of which Plant, machinery and equipment: -€979
- Deferred charges and accrued income -€961
down €961 (-11.6%), from €8,270 to €7,308
- Receivables within one year +€530
up €530 (+2.1%), from €25,771 to €26,301
- Profit (loss) carried forward +€4,749
up €4,749, from -€585 to €4,164
- Tax, wage and social debts +€3,392
up €3,392 (+11.4%), from €29,741 to €33,133
of which Remuneration and social security: +€5,709
- Trade debts -€872
down €872 (-18.5%), from €4,728 to €3,856
- Gross operating margin +€54,275
up €54,275 (+50.8%), from €106,800 to €161,074
- Staff costs +€50,408
up €50,408 (+47.2%), from €106,714 to €157,122
- Write-downs -€21,506
down €21,506, from €14,940 to -€6,566
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,906 | €46,443 | +€7,538 | +19.4% |
| Fixed assets | 21/28 | €4,773 | €2,991 | -€1,783 | -37.4% |
| Tangible fixed assets | 22/27 | €4,773 | €2,991 | -€1,783 | -37.4% |
| Plant, machinery and equipment | 23 | €1,467 | €488 | -€979 | -66.7% |
| Furniture and vehicles | 24 | €3,306 | €2,502 | -€804 | -24.3% |
| Current assets | 29/58 | €34,132 | €43,453 | +€9,321 | +27.3% |
| Amounts receivable within one year | 40/41 | €25,771 | €26,301 | +€530 | +2.1% |
| Trade receivables | 40 | €25,771 | €26,301 | +€530 | +2.1% |
| Cash at bank and in hand | 54/58 | €91 | €9,843 | +€9,752 | +10683.4% |
| Deferred charges and accrued income | 490/1 | €8,270 | €7,308 | -€961 | -11.6% |
| Total equity and liabilities | 10/49 | €38,906 | €46,443 | +€7,538 | +19.4% |
| Equity | 10/15 | €2,415 | €7,164 | +€4,749 | +196.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€585 | €4,164 | +€4,749 | |
| Amounts payable | 17/49 | €36,491 | €39,279 | +€2,789 | +7.6% |
| Amounts payable within one year | 42/48 | €35,191 | €37,904 | +€2,713 | +7.7% |
| Financial debts | 43 | €620 | €829 | +€208 | +33.6% |
| Credit institutions | 430/8 | €620 | €829 | +€208 | +33.6% |
| Trade debts | 44 | €4,728 | €3,856 | -€872 | -18.5% |
| Suppliers | 440/4 | €4,728 | €3,856 | -€872 | -18.5% |
| Taxes, remuneration and social security | 45 | €29,741 | €33,133 | +€3,392 | +11.4% |
| Taxes | 450/3 | €16,198 | €13,881 | -€2,317 | -14.3% |
| Remuneration and social security | 454/9 | €13,543 | €19,251 | +€5,709 | +42.2% |
| Other amounts payable | 47/48 | €101 | €87 | -€14 | -14.0% |
| Accrued charges and deferred income | 492/3 | €1,300 | €1,376 | +€76 | +5.8% |
| Remuneration, social security and pensions | 62 | €106,714 | €157,122 | +€50,408 | +47.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,091 | €1,783 | -€308 | -14.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €14,940 | -€6,566 | -€21,506 | |
| Other operating charges | 640/8 | €2,049 | €1,069 | -€980 | -47.8% |
| Gross operating margin | 9900 | €106,800 | €161,074 | +€54,275 | +50.8% |
| Operating profit (loss) | 9901 | -€18,995 | €7,666 | +€26,661 | |
| Financial income | 75/76B | €252 | €320 | +€68 | +26.8% |
| Recurring financial income | 75 | €252 | €320 | +€68 | +26.8% |
| Financial charges | 65/66B | €3,146 | €2,938 | -€208 | -6.6% |
| Recurring financial charges | 65 | €3,146 | €2,938 | -€208 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | -€21,889 | €5,048 | +€26,937 | |
| Income taxes | 67/77 | €141 | €299 | +€159 | +113.1% |
| Profit (loss) for the period | 9904 | -€22,029 | €4,749 | +€26,778 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,029 | €4,749 | +€26,778 |
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 11 October 2026 via checked.be.