Kon-Biko: 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.
Kon-Biko
Largest movements
- Cash -€15,153
down €15,153 (-64.2%), from €23,618 to €8,465
mainly Net result for the year (-€7,599) and Receivables within one year (-€4,403)
- Receivables within one year +€4,403
up €4,403 (+9.5%), from €46,225 to €50,629
of which Other amounts receivable: +€7,715
- Tangible fixed assets -€1,563
down €1,563 (-42.9%), from €3,642 to €2,079
of which Furniture and vehicles: -€1,183
- Reserves -€7,599
down €7,599 (-16.1%), from €47,166 to €39,567
- Trade debts -€3,961
down €3,961 (-73.3%), from €5,402 to €1,441
- Gross operating margin -€25,408
down €25,408, from €19,916 to -€5,492
- Taxes -€3,489
down €3,489 (-94.4%), from €3,694 to €205
- Other operating charges -€1,283
down €1,283 (-54.7%), from €2,345 to €1,062
- Financial income +€747
up €747 (+184%), from €407 to €1,154
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 | €75,979 | €64,077 | -€11,902 | -15.7% |
| Fixed assets | 21/28 | €6,091 | €4,529 | -€1,563 | -25.7% |
| Tangible fixed assets | 22/27 | €3,642 | €2,079 | -€1,563 | -42.9% |
| Plant, machinery and equipment | 23 | €1,483 | €1,103 | -€380 | -25.6% |
| Furniture and vehicles | 24 | €2,159 | €976 | -€1,183 | -54.8% |
| Financial fixed assets | 28 | €2,450 | €2,450 | = | 0.0% |
| Current assets | 29/58 | €69,888 | €59,548 | -€10,340 | -14.8% |
| Amounts receivable within one year | 40/41 | €46,225 | €50,629 | +€4,403 | +9.5% |
| Trade receivables | 40 | €6,000 | €2,689 | -€3,311 | -55.2% |
| Other amounts receivable | 41 | €40,225 | €47,940 | +€7,715 | +19.2% |
| Cash at bank and in hand | 54/58 | €23,618 | €8,465 | -€15,153 | -64.2% |
| Deferred charges and accrued income | 490/1 | €44 | €455 | +€411 | +925% |
| Total equity and liabilities | 10/49 | €75,979 | €64,077 | -€11,902 | -15.7% |
| Equity | 10/15 | €65,766 | €58,167 | -€7,599 | -11.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,166 | €39,567 | -€7,599 | -16.1% |
| Distributable reserves | 133 | €47,166 | €39,567 | -€7,599 | -16.1% |
| Amounts payable | 17/49 | €10,213 | €5,910 | -€4,303 | -42.1% |
| Amounts payable within one year | 42/48 | €10,131 | €5,910 | -€4,221 | -41.7% |
| Trade debts | 44 | €5,402 | €1,441 | -€3,961 | -73.3% |
| Suppliers | 440/4 | €5,402 | €1,441 | -€3,961 | -73.3% |
| Taxes, remuneration and social security | 45 | €4,629 | €4,368 | -€261 | -5.6% |
| Taxes | 450/3 | €4,629 | €1,721 | -€2,908 | -62.8% |
| Remuneration and social security | 454/9 | - | €2,648 | +€2,648 | |
| Other amounts payable | 47/48 | €100 | €100 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €82 | - | -€82 | |
| Non-recurring operating income | 76A | €49,553 | - | -€49,553 | |
| Remuneration, social security and pensions | 62 | €108 | - | -€108 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,422 | €1,563 | +€140 | +9.9% |
| Other operating charges | 640/8 | €2,345 | €1,062 | -€1,283 | -54.7% |
| Non-recurring operating charges | 66A | €1,351 | - | -€1,351 | |
| Gross operating margin | 9900 | €19,916 | -€5,492 | -€25,408 | |
| Operating profit (loss) | 9901 | €14,689 | -€8,117 | -€22,806 | |
| Financial income | 75/76B | €407 | €1,154 | +€747 | +184% |
| Recurring financial income | 75 | €407 | €1,154 | +€747 | +184% |
| Financial charges | 65/66B | €491 | €431 | -€60 | -12.2% |
| Recurring financial charges | 65 | €491 | €431 | -€60 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €14,605 | -€7,394 | -€21,998 | |
| Income taxes | 67/77 | €3,694 | €205 | -€3,489 | -94.4% |
| Profit (loss) for the period | 9904 | €10,910 | -€7,599 | -€18,509 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,910 | -€7,599 | -€18,509 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.