Koios Consulting: 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.
Koios Consulting
Largest movements
- Cash -€18,384
down €18,384 (-38.6%), from €47,608 to €29,224
mainly Investment in fixed assets (net) (-€25,460) and Other debts (-€25,027)
- Tangible fixed assets +€14,127
up €14,127 (+28.6%), from €49,380 to €63,506
of which Other tangible fixed assets: +€11,723
- Reserves +€25,629
up €25,629 (+50.4%), from €50,890 to €76,520
- Other debts -€25,027
down €25,027 (-63.8%), from €39,213 to €14,187
- Tax, wage and social debts -€14,037
down €14,037 (-89.4%), from €15,698 to €1,661
- Accrued charges and deferred income +€10,878
new in 2025: €10,878
- Trade debts -€1,095
no longer reported in 2025 (was €1,095)
- Gross operating margin -€5,870
down €5,870 (-11.4%), from €51,666 to €45,796
- Depreciation +€3,278
up €3,278 (+40.7%), from €8,056 to €11,334
- Taxes -€2,394
down €2,394 (-24.1%), from €9,930 to €7,535
- Financial charges -€823
down €823 (-45.4%), from €1,814 to €991
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 | €108,897 | €105,246 | -€3,651 | -3.4% |
| Fixed assets | 21/28 | €49,380 | €63,506 | +€14,127 | +28.6% |
| Tangible fixed assets | 22/27 | €49,380 | €63,506 | +€14,127 | +28.6% |
| Plant, machinery and equipment | 23 | €12,261 | €6,962 | -€5,299 | -43.2% |
| Furniture and vehicles | 24 | - | €7,703 | +€7,703 | |
| Other tangible fixed assets | 26 | €37,118 | €48,841 | +€11,723 | +31.6% |
| Current assets | 29/58 | €59,517 | €41,739 | -€17,778 | -29.9% |
| Amounts receivable within one year | 40/41 | €11,909 | €12,515 | +€606 | +5.1% |
| Trade receivables | 40 | €11,909 | €12,151 | +€241 | +2.0% |
| Other amounts receivable | 41 | - | €365 | +€365 | |
| Cash at bank and in hand | 54/58 | €47,608 | €29,224 | -€18,384 | -38.6% |
| Total equity and liabilities | 10/49 | €108,897 | €105,246 | -€3,651 | -3.4% |
| Equity | 10/15 | €52,890 | €78,520 | +€25,629 | +48.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €50,890 | €76,520 | +€25,629 | +50.4% |
| Distributable reserves | 133 | €50,890 | €76,520 | +€25,629 | +50.4% |
| Amounts payable | 17/49 | €56,007 | €26,726 | -€29,281 | -52.3% |
| Amounts payable within one year | 42/48 | €56,007 | €15,848 | -€40,159 | -71.7% |
| Trade debts | 44 | €1,095 | - | -€1,095 | |
| Suppliers | 440/4 | €1,095 | - | -€1,095 | |
| Taxes, remuneration and social security | 45 | €15,698 | €1,661 | -€14,037 | -89.4% |
| Taxes | 450/3 | €15,698 | €1,661 | -€14,037 | -89.4% |
| Other amounts payable | 47/48 | €39,213 | €14,187 | -€25,027 | -63.8% |
| Accrued charges and deferred income | 492/3 | - | €10,878 | +€10,878 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,056 | €11,334 | +€3,278 | +40.7% |
| Other operating charges | 640/8 | €598 | €307 | -€292 | -48.8% |
| Gross operating margin | 9900 | €51,666 | €45,796 | -€5,870 | -11.4% |
| Operating profit (loss) | 9901 | €43,012 | €34,156 | -€8,857 | -20.6% |
| Financial charges | 65/66B | €1,814 | €991 | -€823 | -45.4% |
| Recurring financial charges | 65 | €1,814 | €991 | -€823 | -45.4% |
| Profit (loss) for the period before taxes | 9903 | €41,199 | €33,165 | -€8,034 | -19.5% |
| Income taxes | 67/77 | €9,930 | €7,535 | -€2,394 | -24.1% |
| Profit (loss) for the period | 9904 | €31,269 | €25,629 | -€5,640 | -18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,269 | €25,629 | -€5,640 | -18.0% |
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 16 October 2026 via checked.be.