KONOA: what changed
Two fiscal 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.
KONOA
Largest movements
- Tangible fixed assets +€1,265
up €1,265 (+84.0%), from €1,507 to €2,772
- Cash -€1,161
down €1,161 (-11.3%), from €10,266 to €9,105
mainly Other debts (-€2,869) and Investment in fixed assets (net) (-€1,600)
- Profit (loss) carried forward +€3,948
up €3,948 (+54.7%), from €7,218 to €11,166
- Other debts -€2,869
down €2,869 (-71.7%), from €4,001 to €1,131
- Trade debts -€893
down €893 (-66.9%), from €1,334 to €441
- Gross operating margin -€2,375
down €2,375 (-23.3%), from €10,185 to €7,810
- Taxes +€1,621
new in 2024: €1,621
- Financial charges +€1,160
up €1,160 (+1619.5%), from €72 to €1,232
- Other operating charges +€317
up €317 (+87.1%), from €364 to €681
- Depreciation +€294
up €294 (+711.4%), from €41 to €335
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.
Cash bridge derived
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 | €19,354 | €19,658 | +€304 | +1.6% |
| Fixed assets | 21/28 | €6,729 | €7,994 | +€1,265 | +18.8% |
| Tangible fixed assets | 22/27 | €1,507 | €2,772 | +€1,265 | +84.0% |
| Plant, machinery and equipment | 23 | €1,507 | €2,772 | +€1,265 | +84.0% |
| Financial fixed assets | 28 | €5,222 | €5,222 | = | 0.0% |
| Current assets | 29/58 | €12,624 | €11,664 | -€961 | -7.6% |
| Stocks and contracts in progress | 3 | €2,151 | €2,151 | = | 0.0% |
| Stocks | 30/36 | €2,151 | €2,151 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €208 | €247 | +€39 | +18.8% |
| Trade receivables | 40 | €208 | - | -€208 | |
| Other amounts receivable | 41 | - | €247 | +€247 | |
| Cash at bank and in hand | 54/58 | €10,266 | €9,105 | -€1,161 | -11.3% |
| Deferred charges and accrued income | 490/1 | - | €161 | +€161 | |
| Total equity and liabilities | 10/49 | €19,354 | €19,658 | +€304 | +1.6% |
| Equity | 10/15 | €12,218 | €16,166 | +€3,948 | +32.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,218 | €11,166 | +€3,948 | +54.7% |
| Amounts payable | 17/49 | €7,136 | €3,492 | -€3,644 | -51.1% |
| Amounts payable within one year | 42/48 | €7,136 | €3,448 | -€3,688 | -51.7% |
| Trade debts | 44 | €1,334 | €441 | -€893 | -66.9% |
| Suppliers | 440/4 | €1,334 | €441 | -€893 | -66.9% |
| Taxes, remuneration and social security | 45 | €1,801 | €1,875 | +€74 | +4.1% |
| Taxes | 450/3 | €1,801 | €1,875 | +€74 | +4.1% |
| Other amounts payable | 47/48 | €4,001 | €1,131 | -€2,869 | -71.7% |
| Accrued charges and deferred income | 492/3 | - | €44 | +€44 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41 | €335 | +€294 | +711.4% |
| Other operating charges | 640/8 | €364 | €681 | +€317 | +87.1% |
| Non-recurring operating charges | 66A | €2,500 | - | -€2,500 | |
| Gross operating margin | 9900 | €10,185 | €7,810 | -€2,375 | -23.3% |
| Operating profit (loss) | 9901 | €7,280 | €6,795 | -€485 | -6.7% |
| Financial income | 75/76B | €10 | €6 | -€4 | -38.7% |
| Recurring financial income | 75 | €10 | €6 | -€4 | -38.7% |
| Financial charges | 65/66B | €72 | €1,232 | +€1,160 | +1619.5% |
| Recurring financial charges | 65 | €72 | €1,232 | +€1,160 | +1619.5% |
| Profit (loss) for the period before taxes | 9903 | €7,218 | €5,569 | -€1,649 | -22.8% |
| Income taxes | 67/77 | - | €1,621 | +€1,621 | |
| Profit (loss) for the period | 9904 | €7,218 | €3,948 | -€3,270 | -45.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,218 | €3,948 | -€3,270 | -45.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.