KONGJELI: 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.
KONGJELI
Largest movements
- Intangible fixed assets -€72,000
down €72,000 (-22.7%), from €317,392 to €245,392
- Debts after one year -€77,339
down €77,339 (-16.7%), from €462,468 to €385,129
- Profit (loss) carried forward +€40,462
up €40,462 (+14.9%), from €271,381 to €311,843
- Current portion of long-term debt -€29,924
down €29,924 (-27.2%), from €109,942 to €80,017
- Other debts -€28,609
down €28,609 (-51.1%), from €55,980 to €27,371
- Tax, wage and social debts +€22,280
up €22,280 (+119%), from €18,684 to €40,965
of which Taxes: +€21,810
- Financial income +€40,000
new in 2025: €40,000
- Depreciation +€32,943
up €32,943 (+76.1%), from €43,280 to €76,222
- Gross operating margin -€13,047
down €13,047 (-10.6%), from €123,553 to €110,506
- Financial charges +€2,409
up €2,409 (+14.4%), from €16,683 to €19,092
- Taxes -€1,286
down €1,286 (-8.0%), from €16,015 to €14,729
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 | €1,086,512 | €1,003,582 | -€82,930 | -7.6% |
| Fixed assets | 21/28 | €936,372 | €862,027 | -€74,345 | -7.9% |
| Intangible fixed assets | 21 | €317,392 | €245,392 | -€72,000 | -22.7% |
| Tangible fixed assets | 22/27 | €26,524 | €24,178 | -€2,345 | -8.8% |
| Plant, machinery and equipment | 23 | €26,524 | €24,178 | -€2,345 | -8.8% |
| Financial fixed assets | 28 | €592,457 | €592,457 | = | 0.0% |
| Current assets | 29/58 | €150,139 | €141,555 | -€8,585 | -5.7% |
| Amounts receivable within one year | 40/41 | €123,873 | €120,543 | -€3,329 | -2.7% |
| Trade receivables | 40 | €4,340 | - | -€4,340 | |
| Other amounts receivable | 41 | €119,533 | €120,543 | +€1,011 | +0.8% |
| Current investments | 50/53 | €124 | €124 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,502 | €11,913 | -€5,588 | -31.9% |
| Deferred charges and accrued income | 490/1 | €8,641 | €8,974 | +€333 | +3.9% |
| Total equity and liabilities | 10/49 | €1,086,512 | €1,003,582 | -€82,930 | -7.6% |
| Equity | 10/15 | €429,395 | €469,858 | +€40,462 | +9.4% |
| Contributions | 10/11 | €110,000 | €110,000 | = | 0.0% |
| Capital | 10 | €110,000 | €110,000 | = | 0.0% |
| Issued capital | 100 | €110,000 | €110,000 | = | 0.0% |
| Reserves | 13 | €48,015 | €48,015 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,000 | €11,000 | = | 0.0% |
| Legal reserve | 130 | €11,000 | €11,000 | = | 0.0% |
| Distributable reserves | 133 | €37,015 | €37,015 | = | 0.0% |
| Profit (loss) carried forward | 14 | €271,381 | €311,843 | +€40,462 | +14.9% |
| Amounts payable | 17/49 | €657,116 | €533,724 | -€123,392 | -18.8% |
| Amounts payable after more than one year | 17 | €462,468 | €385,129 | -€77,339 | -16.7% |
| Financial debts | 170/4 | €462,468 | €385,129 | -€77,339 | -16.7% |
| Amounts payable within one year | 42/48 | €194,649 | €148,595 | -€46,053 | -23.7% |
| Current portion of amounts payable after more than one year | 42 | €109,942 | €80,017 | -€29,924 | -27.2% |
| Trade debts | 44 | €10,042 | €242 | -€9,800 | -97.6% |
| Suppliers | 440/4 | €10,042 | €242 | -€9,800 | -97.6% |
| Taxes, remuneration and social security | 45 | €18,684 | €40,965 | +€22,280 | +119% |
| Taxes | 450/3 | €13,844 | €35,653 | +€21,810 | +158% |
| Remuneration and social security | 454/9 | €4,840 | €5,311 | +€471 | +9.7% |
| Other amounts payable | 47/48 | €55,980 | €27,371 | -€28,609 | -51.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,280 | €76,222 | +€32,943 | +76.1% |
| Gross operating margin | 9900 | €123,553 | €110,506 | -€13,047 | -10.6% |
| Operating profit (loss) | 9901 | €80,273 | €34,284 | -€45,990 | -57.3% |
| Financial income | 75/76B | - | €40,000 | +€40,000 | |
| Recurring financial income | 75 | - | €40,000 | +€40,000 | |
| Financial charges | 65/66B | €16,683 | €19,092 | +€2,409 | +14.4% |
| Recurring financial charges | 65 | €16,683 | €19,092 | +€2,409 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | €63,590 | €55,192 | -€8,399 | -13.2% |
| Income taxes | 67/77 | €16,015 | €14,729 | -€1,286 | -8.0% |
| Profit (loss) for the period | 9904 | €47,575 | €40,462 | -€7,112 | -14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €47,575 | €40,462 | -€7,112 | -14.9% |
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 27 October 2026 via checked.be.