KONGA: 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.
KONGA
Largest movements
- Receivables within one year +€90,259
up €90,259 (+438%), from €20,614 to €110,873
of which Trade receivables: +€109,992
- Tangible fixed assets -€51,367
down €51,367 (-4.8%), from €1.1m to €1.0m
of which Land and buildings: -€31,588
- Cash -€27,742
down €27,742 (-17.5%), from €158,353 to €130,611
mainly Advances received (-€122,597) and Receivables within one year (-€90,259)
- Advances received -€122,597
down €122,597 (-100%), from €122,597 to €0
- Trade debts +€76,683
up €76,683 (+696%), from €11,014 to €87,697
- Reserves +€51,548
up €51,548 (+3.7%), from €1.4m to €1.4m
- Gross operating margin -€26,508
down €26,508 (-14.7%), from €180,322 to €153,814
- Staff costs -€11,724
down €11,724 (-28.1%), from €41,702 to €29,978
- Taxes -€3,156
down €3,156 (-13.5%), from €23,445 to €20,290
- Financial income +€2,059
up €2,059 (+26.9%), from €7,649 to €9,709
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 | €1,803,146 | €1,817,946 | +€14,800 | +0.8% |
| Fixed assets | 21/28 | €1,077,157 | €1,025,791 | -€51,367 | -4.8% |
| Intangible fixed assets | 21 | €0 | €0 | -€0 | -100% |
| Tangible fixed assets | 22/27 | €1,077,157 | €1,025,791 | -€51,367 | -4.8% |
| Land and buildings | 22 | €992,218 | €960,630 | -€31,588 | -3.2% |
| Plant, machinery and equipment | 23 | €7,428 | €5,489 | -€1,940 | -26.1% |
| Furniture and vehicles | 24 | €77,511 | €59,672 | -€17,839 | -23.0% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €725,989 | €792,156 | +€66,166 | +9.1% |
| Stocks and contracts in progress | 3 | €467 | €87 | -€380 | -81.3% |
| Stocks | 30/36 | €467 | €87 | -€380 | -81.3% |
| Amounts receivable within one year | 40/41 | €20,614 | €110,873 | +€90,259 | +438% |
| Trade receivables | 40 | €1 | €109,994 | +€109,992 | +9,166,033% |
| Other amounts receivable | 41 | €20,613 | €880 | -€19,734 | -95.7% |
| Current investments | 50/53 | €542,225 | €547,613 | +€5,388 | +1.0% |
| Cash at bank and in hand | 54/58 | €158,353 | €130,611 | -€27,742 | -17.5% |
| Deferred charges and accrued income | 490/1 | €4,331 | €2,971 | -€1,359 | -31.4% |
| Total equity and liabilities | 10/49 | €1,803,146 | €1,817,946 | +€14,800 | +0.8% |
| Equity | 10/15 | €1,605,102 | €1,656,649 | +€51,548 | +3.2% |
| Contributions | 10/11 | €223,792 | €223,792 | = | 0.0% |
| Reserves | 13 | €1,381,310 | €1,432,857 | +€51,548 | +3.7% |
| Distributable reserves | 133 | €1,381,310 | €1,432,857 | +€51,548 | +3.7% |
| Amounts payable | 17/49 | €198,045 | €161,297 | -€36,748 | -18.6% |
| Amounts payable within one year | 42/48 | €194,683 | €156,453 | -€38,230 | -19.6% |
| Financial debts | 43 | €300 | €0 | -€300 | -100% |
| Credit institutions | 430/8 | €300 | €0 | -€300 | -100% |
| Trade debts | 44 | €11,014 | €87,697 | +€76,683 | +696% |
| Suppliers | 440/4 | €11,014 | €87,697 | +€76,683 | +696% |
| Advances received on contracts in progress | 46 | €122,597 | €0 | -€122,597 | -100% |
| Taxes, remuneration and social security | 45 | €8,449 | €23,345 | +€14,896 | +176% |
| Taxes | 450/3 | €3,689 | €12,825 | +€9,136 | +248% |
| Remuneration and social security | 454/9 | €4,760 | €10,520 | +€5,759 | +121% |
| Other amounts payable | 47/48 | €52,323 | €45,411 | -€6,912 | -13.2% |
| Accrued charges and deferred income | 492/3 | €3,362 | €4,844 | +€1,482 | +44.1% |
| Non-recurring operating income | 76A | €7,000 | €0 | -€7,000 | -100% |
| Remuneration, social security and pensions | 62 | €41,702 | €29,978 | -€11,724 | -28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,979 | €53,418 | +€1,438 | +2.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €380 | +€380 | |
| Other operating charges | 640/8 | €4,077 | €3,953 | -€124 | -3.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €180,322 | €153,814 | -€26,508 | -14.7% |
| Operating profit (loss) | 9901 | €82,563 | €66,085 | -€16,478 | -20.0% |
| Financial income | 75/76B | €7,649 | €9,709 | +€2,059 | +26.9% |
| Recurring financial income | 75 | €7,649 | €9,709 | +€2,059 | +26.9% |
| Financial charges | 65/66B | €3,442 | €3,957 | +€515 | +15.0% |
| Recurring financial charges | 65 | €3,442 | €3,957 | +€515 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | €86,771 | €71,837 | -€14,933 | -17.2% |
| Income taxes | 67/77 | €23,445 | €20,290 | -€3,156 | -13.5% |
| Profit (loss) for the period | 9904 | €63,325 | €51,548 | -€11,778 | -18.6% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €63,325 | €51,548 | -€11,778 | -18.6% |
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 17 October 2026 via checked.be.