KOS-I: 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-I
Largest movements
- Receivables within one year -€10,401
down €10,401 (-57.4%), from €18,134 to €7,733
of which Trade receivables: -€11,140
- Tangible fixed assets -€3,684
down €3,684 (-3.0%), from €121,475 to €117,791
of which Land and buildings: -€3,564
- Cash -€3,574
down €3,574 (-4.4%), from €81,278 to €77,704
mainly Other debts (-€8,571) and Debts after one year (-€7,807)
- Other debts -€8,571
down €8,571 (-85.7%), from €10,001 to €1,430
- Debts after one year -€7,807
down €7,807 (-17.0%), from €45,800 to €37,993
- Current portion of long-term debt -€2,623
down €2,623 (-25.2%), from €10,430 to €7,807
- Financial charges -€1,064
down €1,064 (-31.5%), from €3,376 to €2,312
- Gross operating margin -€750
down €750 (-4.3%), from €17,508 to €16,758
- Depreciation +€604
up €604 (+5.7%), from €10,580 to €11,184
- Taxes -€182
down €182 (-16.1%), from €1,128 to €946
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 | €221,353 | €203,654 | -€17,699 | -8.0% |
| Fixed assets | 21/28 | €121,520 | €117,791 | -€3,729 | -3.1% |
| Tangible fixed assets | 22/27 | €121,475 | €117,791 | -€3,684 | -3.0% |
| Land and buildings | 22 | €105,605 | €102,041 | -€3,564 | -3.4% |
| Plant, machinery and equipment | 23 | €15,870 | €15,750 | -€120 | -0.8% |
| Financial fixed assets | 28 | €45 | €0 | -€45 | -100.0% |
| Current assets | 29/58 | €99,833 | €85,863 | -€13,969 | -14.0% |
| Amounts receivable within one year | 40/41 | €18,134 | €7,733 | -€10,401 | -57.4% |
| Trade receivables | 40 | €18,134 | €6,995 | -€11,140 | -61.4% |
| Other amounts receivable | 41 | - | €739 | +€739 | |
| Cash at bank and in hand | 54/58 | €81,278 | €77,704 | -€3,574 | -4.4% |
| Deferred charges and accrued income | 490/1 | €420 | €426 | +€6 | +1.4% |
| Total equity and liabilities | 10/49 | €221,353 | €203,654 | -€17,699 | -8.0% |
| Equity | 10/15 | €149,933 | €151,092 | +€1,158 | +0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €67,360 | €67,360 | = | 0.0% |
| Distributable reserves | 133 | €67,360 | €67,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,973 | €65,132 | +€1,158 | +1.8% |
| Amounts payable | 17/49 | €71,420 | €52,563 | -€18,857 | -26.4% |
| Amounts payable after more than one year | 17 | €45,800 | €37,993 | -€7,807 | -17.0% |
| Financial debts | 170/4 | €45,800 | €37,993 | -€7,807 | -17.0% |
| Amounts payable within one year | 42/48 | €25,620 | €14,570 | -€11,050 | -43.1% |
| Current portion of amounts payable after more than one year | 42 | €10,430 | €7,807 | -€2,623 | -25.2% |
| Trade debts | 44 | €1,475 | €683 | -€792 | -53.7% |
| Suppliers | 440/4 | €1,475 | €683 | -€792 | -53.7% |
| Taxes, remuneration and social security | 45 | €3,715 | €4,650 | +€935 | +25.2% |
| Taxes | 450/3 | €3,715 | €2,479 | -€1,235 | -33.3% |
| Remuneration and social security | 454/9 | - | €2,171 | +€2,171 | |
| Other amounts payable | 47/48 | €10,001 | €1,430 | -€8,571 | -85.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,580 | €11,184 | +€604 | +5.7% |
| Other operating charges | 640/8 | €1,290 | €1,393 | +€103 | +8.0% |
| Gross operating margin | 9900 | €17,508 | €16,758 | -€750 | -4.3% |
| Operating profit (loss) | 9901 | €5,638 | €4,181 | -€1,457 | -25.8% |
| Financial income | 75/76B | €179 | €235 | +€56 | +31.5% |
| Recurring financial income | 75 | €179 | €235 | +€56 | +31.5% |
| Financial charges | 65/66B | €3,376 | €2,312 | -€1,064 | -31.5% |
| Recurring financial charges | 65 | €3,376 | €2,312 | -€1,064 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €2,440 | €2,104 | -€337 | -13.8% |
| Income taxes | 67/77 | €1,128 | €946 | -€182 | -16.1% |
| Profit (loss) for the period | 9904 | €1,313 | €1,158 | -€155 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,313 | €1,158 | -€155 | -11.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.