KONA FITOUT: 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 FITOUT
Largest movements
- Receivables within one year +€505,312
up €505,312 (+15,826%), from €3,193 to €508,505
of which Trade receivables: +€274,977
- Cash +€129,477
up €129,477 (+406,011%), from €32 to €129,509
mainly Tax, wage and social debts (+€238,030) and Trade debts (+€202,251)
- Tangible fixed assets +€49,268
new in 2024: €49,268
- Tax, wage and social debts +€238,030
up €238,030 (+34,954%), from €681 to €238,711
- Trade debts +€202,251
new in 2024: €202,251
- Accrued charges and deferred income +€167,302
new in 2024: €167,302
- Reserves +€80,051
up €80,051 (+2,939%), from €2,724 to €82,774
- Gross operating margin +€99,098
up €99,098 (+2,979%), from €3,327 to €102,425
- Taxes +€19,336
up €19,336 (+2,839%), from €681 to €20,017
- Financial charges +€1,851
new in 2024: €1,851
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,405 | €691,037 | +€687,633 | +20,196% |
| Fixed assets | 21/28 | €180 | €49,448 | +€49,268 | +27,371% |
| Tangible fixed assets | 22/27 | - | €49,268 | +€49,268 | |
| Furniture and vehicles | 24 | - | €49,268 | +€49,268 | |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €3,225 | €641,589 | +€638,365 | +19,795% |
| Amounts receivable within one year | 40/41 | €3,193 | €508,505 | +€505,312 | +15,826% |
| Trade receivables | 40 | - | €274,977 | +€274,977 | |
| Other amounts receivable | 41 | €3,193 | €233,528 | +€230,335 | +7,214% |
| Cash at bank and in hand | 54/58 | €32 | €129,509 | +€129,477 | +406,011% |
| Deferred charges and accrued income | 490/1 | - | €3,575 | +€3,575 | |
| Total equity and liabilities | 10/49 | €3,405 | €691,037 | +€687,633 | +20,196% |
| Equity | 10/15 | €2,724 | €82,774 | +€80,051 | +2,939% |
| Contributions | 10/11 | - | €0 | = | |
| Reserves | 13 | €2,724 | €82,774 | +€80,051 | +2,939% |
| Distributable reserves | 133 | €2,724 | €82,774 | +€80,051 | +2,939% |
| Amounts payable | 17/49 | €681 | €608,263 | +€607,582 | +89,223% |
| Amounts payable within one year | 42/48 | €681 | €440,961 | +€440,280 | +64,655% |
| Trade debts | 44 | - | €202,251 | +€202,251 | |
| Suppliers | 440/4 | - | €202,251 | +€202,251 | |
| Taxes, remuneration and social security | 45 | €681 | €238,711 | +€238,030 | +34,954% |
| Taxes | 450/3 | €681 | €238,711 | +€238,030 | +34,954% |
| Accrued charges and deferred income | 492/3 | - | €167,302 | +€167,302 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €435 | +€435 | |
| Other operating charges | 640/8 | - | €218 | +€218 | |
| Gross operating margin | 9900 | €3,327 | €102,425 | +€99,098 | +2,979% |
| Operating profit (loss) | 9901 | €3,327 | €101,772 | +€98,445 | +2,959% |
| Financial income | 75/76B | €78 | €147 | +€69 | +87.8% |
| Recurring financial income | 75 | €78 | €147 | +€69 | +87.8% |
| Financial charges | 65/66B | - | €1,851 | +€1,851 | |
| Recurring financial charges | 65 | - | €1,851 | +€1,851 | |
| Profit (loss) for the period before taxes | 9903 | €3,405 | €100,067 | +€96,663 | +2,839% |
| Income taxes | 67/77 | €681 | €20,017 | +€19,336 | +2,839% |
| Profit (loss) for the period | 9904 | €2,724 | €80,051 | +€77,327 | +2,839% |
| Profit (loss) for the period to be appropriated | 9905 | €2,724 | €80,051 | +€77,327 | +2,839% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.