KOS: 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.
KOS
Largest movements
- Receivables within one year +€45,575
up €45,575 (+647%), from €7,049 to €52,623
of which Trade receivables: +€37,114
- Cash +€4,052
up €4,052 (+14.8%), from €27,424 to €31,477
mainly Trade debts (+€58,533) and Depreciation (+€1,552)
- Tangible fixed assets -€1,552
down €1,552 (-45.4%), from €3,416 to €1,864
of which Plant, machinery and equipment: -€898
- Trade debts +€58,533
up €58,533 (+3,372%), from €1,736 to €60,269
- Profit (loss) carried forward -€12,502
down €12,502 (-44.4%), from €28,165 to €15,663
- Tax, wage and social debts +€1,228
up €1,228 (+9.2%), from €13,328 to €14,556
of which Taxes: +€1,117
- Staff costs +€11,888
up €11,888 (+17.4%), from €68,366 to €80,254
- Gross operating margin -€10,264
down €10,264 (-12.6%), from €81,395 to €71,131
- Taxes -€5,337
no longer reported in 2025 (was €5,337)
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 | €69,597 | €116,857 | +€47,259 | +67.9% |
| Fixed assets | 21/28 | €3,685 | €2,132 | -€1,552 | -42.1% |
| Tangible fixed assets | 22/27 | €3,416 | €1,864 | -€1,552 | -45.4% |
| Plant, machinery and equipment | 23 | €2,435 | €1,537 | -€898 | -36.9% |
| Furniture and vehicles | 24 | €981 | €327 | -€654 | -66.7% |
| Financial fixed assets | 28 | €268 | €268 | = | 0.0% |
| Current assets | 29/58 | €65,913 | €114,724 | +€48,811 | +74.1% |
| Stocks and contracts in progress | 3 | €30,452 | €30,452 | = | 0.0% |
| Stocks | 30/36 | €30,452 | €30,452 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,049 | €52,623 | +€45,575 | +647% |
| Trade receivables | 40 | €1,644 | €38,758 | +€37,114 | +2,257% |
| Other amounts receivable | 41 | €5,404 | €13,865 | +€8,461 | +157% |
| Cash at bank and in hand | 54/58 | €27,424 | €31,477 | +€4,052 | +14.8% |
| Deferred charges and accrued income | 490/1 | €988 | €172 | -€816 | -82.6% |
| Total equity and liabilities | 10/49 | €69,597 | €116,857 | +€47,259 | +67.9% |
| Equity | 10/15 | €48,625 | €36,123 | -€12,502 | -25.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,165 | €15,663 | -€12,502 | -44.4% |
| Amounts payable | 17/49 | €20,972 | €80,733 | +€59,761 | +285% |
| Amounts payable within one year | 42/48 | €20,972 | €80,733 | +€59,761 | +285% |
| Trade debts | 44 | €1,736 | €60,269 | +€58,533 | +3,372% |
| Suppliers | 440/4 | €1,736 | €60,269 | +€58,533 | +3,372% |
| Taxes, remuneration and social security | 45 | €13,328 | €14,556 | +€1,228 | +9.2% |
| Taxes | 450/3 | €6,359 | €7,477 | +€1,117 | +17.6% |
| Remuneration and social security | 454/9 | €6,969 | €7,079 | +€110 | +1.6% |
| Other amounts payable | 47/48 | €5,908 | €5,908 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €68,366 | €80,254 | +€11,888 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,070 | €1,552 | +€482 | +45.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€525 | - | +€525 | |
| Other operating charges | 640/8 | €815 | €843 | +€28 | +3.5% |
| Gross operating margin | 9900 | €81,395 | €71,131 | -€10,264 | -12.6% |
| Operating profit (loss) | 9901 | €11,670 | -€11,518 | -€23,188 | |
| Financial income | 75/76B | €211 | €356 | +€144 | +68.2% |
| Recurring financial income | 75 | €211 | €356 | +€144 | +68.2% |
| Financial charges | 65/66B | €1,135 | €1,339 | +€204 | +17.9% |
| Recurring financial charges | 65 | €1,135 | €1,339 | +€204 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | €10,745 | -€12,502 | -€23,247 | |
| Income taxes | 67/77 | €5,337 | - | -€5,337 | |
| Profit (loss) for the period | 9904 | €5,408 | -€12,502 | -€17,910 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,408 | -€12,502 | -€17,910 |
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 16 October 2026 via checked.be.