KOS GROUP: 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 GROUP
Largest movements
- Receivables within one year +€43,720
up €43,720 (+142.8%), from €30,619 to €74,339
of which Trade receivables: +€44,031
- Cash -€11,149
down €11,149 (-84.3%), from €13,225 to €2,075
mainly Receivables within one year (-€43,720) and Other debts (-€4,722)
- Tangible fixed assets -€1,600
down €1,600 (-27.3%), from €5,861 to €4,261
- Trade debts +€38,755
up €38,755 (+344.3%), from €11,258 to €50,012
- Other debts -€4,722
no longer reported in 2025 (was €4,722)
- Tax, wage and social debts -€2,937
down €2,937 (-30.7%), from €9,570 to €6,634
of which Remuneration and social security: -€1,850
- Turnover -€25,289
down €25,289 (-16.1%), from €157,443 to €132,154
- Gross operating margin -€21,253
down €21,253 (-90.3%), from €23,538 to €2,285
- Taxes -€4,120
down €4,120 (-98.0%), from €4,205 to €85
- Purchases and services +€3,662
up €3,662 (+2.7%), from €133,905 to €137,567
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 | €50,370 | €81,806 | +€31,437 | +62.4% |
| Fixed assets | 21/28 | €5,861 | €4,261 | -€1,600 | -27.3% |
| Tangible fixed assets | 22/27 | €5,861 | €4,261 | -€1,600 | -27.3% |
| Furniture and vehicles | 24 | €5,861 | €4,261 | -€1,600 | -27.3% |
| Current assets | 29/58 | €44,509 | €77,545 | +€33,037 | +74.2% |
| Amounts receivable within one year | 40/41 | €30,619 | €74,339 | +€43,720 | +142.8% |
| Trade receivables | 40 | €29,748 | €73,779 | +€44,031 | +148.0% |
| Other amounts receivable | 41 | €871 | €560 | -€311 | -35.8% |
| Cash at bank and in hand | 54/58 | €13,225 | €2,075 | -€11,149 | -84.3% |
| Deferred charges and accrued income | 490/1 | €665 | €1,131 | +€466 | +70.1% |
| Total equity and liabilities | 10/49 | €50,370 | €81,806 | +€31,437 | +62.4% |
| Equity | 10/15 | €24,819 | €25,160 | +€341 | +1.4% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,819 | €17,160 | +€341 | +2.0% |
| Amounts payable | 17/49 | €25,550 | €56,646 | +€31,096 | +121.7% |
| Amounts payable within one year | 42/48 | €25,550 | €56,646 | +€31,096 | +121.7% |
| Trade debts | 44 | €11,258 | €50,012 | +€38,755 | +344.3% |
| Suppliers | 440/4 | €11,258 | €50,012 | +€38,755 | +344.3% |
| Taxes, remuneration and social security | 45 | €9,570 | €6,634 | -€2,937 | -30.7% |
| Taxes | 450/3 | €7,720 | €6,634 | -€1,087 | -14.1% |
| Remuneration and social security | 454/9 | €1,850 | - | -€1,850 | |
| Other amounts payable | 47/48 | €4,722 | - | -€4,722 | |
| Turnover | 70 | €157,443 | €132,154 | -€25,289 | -16.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €133,905 | €137,567 | +€3,662 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,139 | €1,600 | -€539 | -25.2% |
| Other operating charges | 640/8 | €335 | €122 | -€212 | -63.4% |
| Gross operating margin | 9900 | €23,538 | €2,285 | -€21,253 | -90.3% |
| Operating profit (loss) | 9901 | €21,064 | €562 | -€20,502 | -97.3% |
| Financial income | 75/76B | - | €48 | +€48 | |
| Recurring financial income | 75 | - | €48 | +€48 | |
| Financial charges | 65/66B | €40 | €185 | +€145 | +363.1% |
| Recurring financial charges | 65 | €40 | €185 | +€145 | +363.1% |
| Profit (loss) for the period before taxes | 9903 | €21,024 | €426 | -€20,599 | -98.0% |
| Income taxes | 67/77 | €4,205 | €85 | -€4,120 | -98.0% |
| Profit (loss) for the period | 9904 | €16,819 | €341 | -€16,479 | -98.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,819 | €341 | -€16,479 | -98.0% |
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 29 September 2026 via checked.be.