Kokomo: what changed
Two fiscal 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.
Kokomo
Largest movements
- Cash -€41,290
down €41,290 (-96.6%), from €42,746 to €1,455
mainly Deferred charges and accrued income (-€15,000) and Receivables after one year (-€14,719)
- Deferred charges and accrued income +€15,000
new in 2025: €15,000
- Receivables after one year +€14,719
up €14,719 (+210.3%), from €7,000 to €21,719
- Receivables within one year +€5,487
up €5,487 (+37.8%), from €14,513 to €20,000
of which Other amounts receivable: +€16,679
- Tangible fixed assets -€983
down €983 (-23.4%), from €4,200 to €3,216
- Tax, wage and social debts -€8,997
down €8,997 (-50.9%), from €17,683 to €8,687
- Reserves +€1,984
up €1,984 (+4.2%), from €47,392 to €49,375
- Gross operating margin -€1,851
down €1,851 (-27.9%), from €6,645 to €4,794
- Taxes -€678
down €678 (-46.1%), from €1,469 to €792
- Financial charges +€657
up €657 (+406.4%), from €162 to €819
- Depreciation +€266
up €266 (+37.1%), from €717 to €983
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 | €68,459 | €61,391 | -€7,068 | -10.3% |
| Fixed assets | 21/28 | €4,200 | €3,216 | -€983 | -23.4% |
| Tangible fixed assets | 22/27 | €4,200 | €3,216 | -€983 | -23.4% |
| Other tangible fixed assets | 26 | €4,200 | €3,216 | -€983 | -23.4% |
| Current assets | 29/58 | €64,259 | €58,175 | -€6,084 | -9.5% |
| Amounts receivable after more than one year | 29 | €7,000 | €21,719 | +€14,719 | +210.3% |
| Other amounts receivable | 291 | €7,000 | €21,719 | +€14,719 | +210.3% |
| Amounts receivable within one year | 40/41 | €14,513 | €20,000 | +€5,487 | +37.8% |
| Trade receivables | 40 | €11,193 | - | -€11,193 | |
| Other amounts receivable | 41 | €3,321 | €20,000 | +€16,679 | +502.3% |
| Cash at bank and in hand | 54/58 | €42,746 | €1,455 | -€41,290 | -96.6% |
| Deferred charges and accrued income | 490/1 | - | €15,000 | +€15,000 | |
| Total equity and liabilities | 10/49 | €68,459 | €61,391 | -€7,068 | -10.3% |
| Equity | 10/15 | €50,392 | €52,375 | +€1,984 | +3.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €47,392 | €49,375 | +€1,984 | +4.2% |
| Distributable reserves | 133 | €47,392 | €49,375 | +€1,984 | +4.2% |
| Amounts payable | 17/49 | €18,067 | €9,016 | -€9,051 | -50.1% |
| Amounts payable within one year | 42/48 | €18,067 | €9,016 | -€9,051 | -50.1% |
| Trade debts | 44 | €384 | €329 | -€55 | -14.2% |
| Suppliers | 440/4 | €384 | €329 | -€55 | -14.2% |
| Taxes, remuneration and social security | 45 | €17,683 | €8,687 | -€8,997 | -50.9% |
| Taxes | 450/3 | €17,683 | €8,687 | -€8,997 | -50.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €717 | €983 | +€266 | +37.1% |
| Other operating charges | 640/8 | €215 | €217 | +€2 | +0.9% |
| Gross operating margin | 9900 | €6,645 | €4,794 | -€1,851 | -27.9% |
| Operating profit (loss) | 9901 | €5,713 | €3,594 | -€2,119 | -37.1% |
| Financial charges | 65/66B | €162 | €819 | +€657 | +406.4% |
| Recurring financial charges | 65 | €162 | €819 | +€657 | +406.4% |
| Profit (loss) for the period before taxes | 9903 | €5,551 | €2,775 | -€2,776 | -50.0% |
| Income taxes | 67/77 | €1,469 | €792 | -€678 | -46.1% |
| Profit (loss) for the period | 9904 | €4,082 | €1,984 | -€2,099 | -51.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,082 | €1,984 | -€2,099 | -51.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.