KOS BOUW: 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.
KOS BOUW
Largest movements
- Stocks and contracts +€910,765
up €910,765 (+294.1%), from €309,712 to €1.2m
- Cash +€62,079
up €62,079 (+24.5%), from €253,564 to €315,643
mainly Other debts (+€800,000) and Current portion of long-term debt (+€380,000)
- Other debts +€800,000
new in 2025: €800,000
- Current portion of long-term debt +€380,000
new in 2025: €380,000
- Trade debts -€205,585
down €205,585 (-90.7%), from €226,549 to €20,964
- Gross operating margin +€9,397
up €9,397 (+81.5%), from -€11,525 to -€2,129
- Financial income +€7,318
up €7,318 (+376.7%), from €1,943 to €9,261
- Other operating charges -€181
down €181 (-23.4%), from €775 to €593
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 | €575,403 | €1,556,177 | +€980,774 | +170.5% |
| Current assets | 29/58 | €575,403 | €1,556,177 | +€980,774 | +170.5% |
| Stocks and contracts in progress | 3 | €309,712 | €1,220,477 | +€910,765 | +294.1% |
| Contracts in progress | 37 | €309,712 | €1,220,477 | +€910,765 | +294.1% |
| Amounts receivable within one year | 40/41 | €12,127 | €20,056 | +€7,929 | +65.4% |
| Other amounts receivable | 41 | €12,127 | €20,056 | +€7,929 | +65.4% |
| Cash at bank and in hand | 54/58 | €253,564 | €315,643 | +€62,079 | +24.5% |
| Total equity and liabilities | 10/49 | €575,403 | €1,556,177 | +€980,774 | +170.5% |
| Equity | 10/15 | €348,854 | €355,212 | +€6,359 | +1.8% |
| Contributions | 10/11 | €194,400 | €194,400 | = | 0.0% |
| Capital | 10 | €194,400 | €194,400 | = | 0.0% |
| Issued capital | 100 | €194,400 | €194,400 | = | 0.0% |
| Reserves | 13 | €218,821 | €218,821 | = | 0.0% |
| Non-distributable reserves | 130/1 | €19,440 | €19,440 | = | 0.0% |
| Legal reserve | 130 | €19,440 | €19,440 | = | 0.0% |
| Distributable reserves | 133 | €199,381 | €199,381 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,367 | -€58,009 | +€6,359 | +9.9% |
| Amounts payable | 17/49 | €226,549 | €1,200,964 | +€974,415 | +430.1% |
| Amounts payable within one year | 42/48 | €226,549 | €1,200,964 | +€974,415 | +430.1% |
| Current portion of amounts payable after more than one year | 42 | - | €380,000 | +€380,000 | |
| Trade debts | 44 | €226,549 | €20,964 | -€205,585 | -90.7% |
| Suppliers | 440/4 | €226,549 | €20,964 | -€205,585 | -90.7% |
| Other amounts payable | 47/48 | - | €800,000 | +€800,000 | |
| Other operating charges | 640/8 | €775 | €593 | -€181 | -23.4% |
| Gross operating margin | 9900 | -€11,525 | -€2,129 | +€9,397 | +81.5% |
| Operating profit (loss) | 9901 | -€12,300 | -€2,722 | +€9,578 | +77.9% |
| Financial income | 75/76B | €1,943 | €9,261 | +€7,318 | +376.7% |
| Recurring financial income | 75 | €1,943 | €9,261 | +€7,318 | +376.7% |
| Financial charges | 65/66B | €150 | €180 | +€30 | +20.0% |
| Recurring financial charges | 65 | €150 | €180 | +€30 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,507 | €6,359 | +€16,866 | |
| Profit (loss) for the period | 9904 | -€10,507 | €6,359 | +€16,866 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,507 | €6,359 | +€16,866 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.