KONIS: 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.
KONIS
Largest movements
- Cash +€44,776
up €44,776 (+5160.6%), from €868 to €45,643
mainly Tax, wage and social debts (+€30,086) and Depreciation (+€24,507)
- Receivables within one year +€35,087
up €35,087 (+158.3%), from €22,165 to €57,252
of which Trade receivables: +€28,496
- Tangible fixed assets -€17,730
down €17,730 (-23.9%), from €74,078 to €56,347
of which Furniture and vehicles: -€15,662
- Stocks and contracts -€15,705
down €15,705 (-34.7%), from €45,264 to €29,560
of which Contracts in progress: -€20,737
- Deferred charges and accrued income +€4,221
up €4,221 (+453.5%), from €931 to €5,151
- Reserves +€59,609
up €59,609 (+2980.4%), from €2,000 to €61,609
- Profit (loss) carried forward -€48,477
no longer reported in 2025 (was €48,477)
- Tax, wage and social debts +€30,086
up €30,086 (+2599.5%), from €1,157 to €31,244
of which Taxes: +€25,936
- Accrued charges and deferred income +€22,981
up €22,981 (+452.9%), from €5,074 to €28,056
- Debts after one year -€17,505
down €17,505 (-33.6%), from €52,035 to €34,530
- Gross operating margin +€17,471
up €17,471 (+60.0%), from €29,127 to €46,598
- Taxes +€5,682
up €5,682 (+857.9%), from €662 to €6,344
- Depreciation +€1,244
up €1,244 (+5.3%), from €23,263 to €24,507
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.
Cash bridge derived
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 | €144,995 | €195,644 | +€50,648 | +34.9% |
| Fixed assets | 21/28 | €75,768 | €58,037 | -€17,730 | -23.4% |
| Tangible fixed assets | 22/27 | €74,078 | €56,347 | -€17,730 | -23.9% |
| Plant, machinery and equipment | 23 | €6,712 | €5,994 | -€718 | -10.7% |
| Furniture and vehicles | 24 | €57,915 | €42,253 | -€15,662 | -27.0% |
| Other tangible fixed assets | 26 | €9,450 | €8,100 | -€1,350 | -14.3% |
| Financial fixed assets | 28 | €1,690 | €1,690 | = | 0.0% |
| Current assets | 29/58 | €69,228 | €137,606 | +€68,379 | +98.8% |
| Stocks and contracts in progress | 3 | €45,264 | €29,560 | -€15,705 | -34.7% |
| Stocks | 30/36 | €8,527 | €13,560 | +€5,032 | +59.0% |
| Contracts in progress | 37 | €36,737 | €16,000 | -€20,737 | -56.4% |
| Amounts receivable within one year | 40/41 | €22,165 | €57,252 | +€35,087 | +158.3% |
| Trade receivables | 40 | €21,756 | €50,252 | +€28,496 | +131.0% |
| Other amounts receivable | 41 | €409 | €7,000 | +€6,591 | +1612.9% |
| Cash at bank and in hand | 54/58 | €868 | €45,643 | +€44,776 | +5160.6% |
| Deferred charges and accrued income | 490/1 | €931 | €5,151 | +€4,221 | +453.5% |
| Total equity and liabilities | 10/49 | €144,995 | €195,644 | +€50,648 | +34.9% |
| Equity | 10/15 | €57,177 | €68,309 | +€11,132 | +19.5% |
| Contributions | 10/11 | €6,700 | €6,700 | = | 0.0% |
| Reserves | 13 | €2,000 | €61,609 | +€59,609 | +2980.4% |
| Distributable reserves | 133 | €2,000 | €61,609 | +€59,609 | +2980.4% |
| Profit (loss) carried forward | 14 | €48,477 | - | -€48,477 | |
| Amounts payable | 17/49 | €87,818 | €127,335 | +€39,517 | +45.0% |
| Amounts payable after more than one year | 17 | €52,035 | €34,530 | -€17,505 | -33.6% |
| Financial debts | 170/4 | €52,035 | €34,530 | -€17,505 | -33.6% |
| Amounts payable within one year | 42/48 | €30,709 | €64,749 | +€34,040 | +110.8% |
| Current portion of amounts payable after more than one year | 42 | €11,987 | €9,505 | -€2,481 | -20.7% |
| Financial debts | 43 | €8,875 | €298 | -€8,578 | -96.6% |
| Credit institutions | 430/8 | €8,875 | €298 | -€8,578 | -96.6% |
| Trade debts | 44 | €7,723 | €15,907 | +€8,184 | +106.0% |
| Suppliers | 440/4 | €7,723 | €15,907 | +€8,184 | +106.0% |
| Taxes, remuneration and social security | 45 | €1,157 | €31,244 | +€30,086 | +2599.5% |
| Taxes | 450/3 | €1,157 | €27,094 | +€25,936 | +2241.0% |
| Remuneration and social security | 454/9 | - | €4,150 | +€4,150 | |
| Other amounts payable | 47/48 | €967 | €7,796 | +€6,829 | +706.3% |
| Accrued charges and deferred income | 492/3 | €5,074 | €28,056 | +€22,981 | +452.9% |
| Remuneration, social security and pensions | 62 | - | €218 | +€218 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,263 | €24,507 | +€1,244 | +5.3% |
| Other operating charges | 640/8 | €1,419 | €1,200 | -€219 | -15.4% |
| Gross operating margin | 9900 | €29,127 | €46,598 | +€17,471 | +60.0% |
| Operating profit (loss) | 9901 | €4,445 | €20,673 | +€16,227 | +365.0% |
| Financial income | 75/76B | €16 | €3 | -€13 | -83.5% |
| Recurring financial income | 75 | €16 | €3 | -€13 | -83.5% |
| Financial charges | 65/66B | €3,187 | €3,200 | +€13 | +0.4% |
| Recurring financial charges | 65 | €3,187 | €3,200 | +€13 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €1,274 | €17,476 | +€16,202 | +1271.6% |
| Income taxes | 67/77 | €662 | €6,344 | +€5,682 | +857.9% |
| Profit (loss) for the period | 9904 | €612 | €11,132 | +€10,520 | +1719.6% |
| Profit (loss) for the period to be appropriated | 9905 | €612 | €11,132 | +€10,520 | +1719.6% |
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 9 October 2026 via checked.be.