KONA: 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.
KONA
Largest movements
- Tangible fixed assets +€286,423
up €286,423 (+122%), from €234,371 to €520,794
of which Land and buildings: +€270,562
- Cash +€96,395
up €96,395 (+597%), from €16,146 to €112,541
mainly Other debts (+€449,013) and Depreciation (+€16,152)
- Receivables within one year -€10,655
down €10,655 (-18.2%), from €58,416 to €47,761
of which Other amounts receivable: -€10,235
- Other debts +€449,013
up €449,013 (+548%), from €81,922 to €530,935
- Profit (loss) carried forward -€52,421
down €52,421 (-36.5%), from €143,682 to €91,261
- Tax, wage and social debts -€36,598
down €36,598 (-100.0%), from €36,611 to €12
- Trade debts +€12,169
up €12,169 (+26.7%), from €45,658 to €57,827
- Gross operating margin -€220,597
down €220,597, from €183,809 to -€36,788
- Taxes -€36,348
down €36,348 (-100%), from €36,348 to €0
- Depreciation +€10,543
up €10,543 (+188%), from €5,609 to €16,152
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 | €309,372 | €681,536 | +€372,163 | +120% |
| Fixed assets | 21/28 | €234,371 | €520,794 | +€286,423 | +122% |
| Tangible fixed assets | 22/27 | €234,371 | €520,794 | +€286,423 | +122% |
| Land and buildings | 22 | €232,195 | €502,757 | +€270,562 | +117% |
| Plant, machinery and equipment | 23 | €2,175 | €16,451 | +€14,275 | +656% |
| Furniture and vehicles | 24 | - | €1,586 | +€1,586 | |
| Current assets | 29/58 | €75,002 | €160,742 | +€85,740 | +114% |
| Amounts receivable within one year | 40/41 | €58,416 | €47,761 | -€10,655 | -18.2% |
| Trade receivables | 40 | €45,436 | €45,016 | -€420 | -0.9% |
| Other amounts receivable | 41 | €12,980 | €2,745 | -€10,235 | -78.9% |
| Cash at bank and in hand | 54/58 | €16,146 | €112,541 | +€96,395 | +597% |
| Deferred charges and accrued income | 490/1 | €440 | €440 | = | 0.0% |
| Total equity and liabilities | 10/49 | €309,372 | €681,536 | +€372,163 | +120% |
| Equity | 10/15 | €145,182 | €92,761 | -€52,421 | -36.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €143,682 | €91,261 | -€52,421 | -36.5% |
| Amounts payable | 17/49 | €164,191 | €588,775 | +€424,584 | +259% |
| Amounts payable within one year | 42/48 | €164,191 | €588,775 | +€424,584 | +259% |
| Trade debts | 44 | €45,658 | €57,827 | +€12,169 | +26.7% |
| Suppliers | 440/4 | €45,658 | €57,827 | +€12,169 | +26.7% |
| Taxes, remuneration and social security | 45 | €36,611 | €12 | -€36,598 | -100.0% |
| Taxes | 450/3 | €36,611 | €12 | -€36,598 | -100.0% |
| Other amounts payable | 47/48 | €81,922 | €530,935 | +€449,013 | +548% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,609 | €16,152 | +€10,543 | +188% |
| Other operating charges | 640/8 | €44 | €0 | -€44 | -100% |
| Gross operating margin | 9900 | €183,809 | -€36,788 | -€220,597 | |
| Operating profit (loss) | 9901 | €178,156 | -€52,940 | -€231,096 | |
| Financial income | 75/76B | €2,279 | €611 | -€1,668 | -73.2% |
| Recurring financial income | 75 | €2,279 | €611 | -€1,668 | -73.2% |
| Financial charges | 65/66B | €405 | €91 | -€314 | -77.5% |
| Recurring financial charges | 65 | €405 | €91 | -€314 | -77.5% |
| Profit (loss) for the period before taxes | 9903 | €180,030 | -€52,421 | -€232,450 | |
| Income taxes | 67/77 | €36,348 | €0 | -€36,348 | -100% |
| Profit (loss) for the period | 9904 | €143,682 | -€52,421 | -€196,103 | |
| Profit (loss) for the period to be appropriated | 9905 | €143,682 | -€52,421 | -€196,103 |
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 13 October 2026 via checked.be.