KOS INVEST: 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 INVEST
Largest movements
- Receivables within one year +€803,245
new in 2025: €803,245
- Current investments -€750,000
down €750,000 (-100%), from €750,000 to €0
- Cash -€54,859
down €54,859 (-61.3%), from €89,517 to €34,658
mainly Receivables within one year (-€803,245) and Stocks and contracts (-€6,015)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€5,076
up €5,076 (+48.7%), from -€10,416 to -€5,341
- Financial income +€1,018
up €1,018 (+10.4%), from €9,798 to €10,817
- Taxes -€649
down €649 (-100%), from €649 to €0
- Other operating charges -€271
down €271 (-18.5%), from €1,463 to €1,192
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 | €2,475,108 | €2,479,509 | +€4,401 | +0.2% |
| Current assets | 29/58 | €2,475,108 | €2,479,509 | +€4,401 | +0.2% |
| Stocks and contracts in progress | 3 | €1,635,592 | €1,641,607 | +€6,015 | +0.4% |
| Stocks | 30/36 | €1,635,592 | €1,641,607 | +€6,015 | +0.4% |
| Amounts receivable within one year | 40/41 | - | €803,245 | +€803,245 | |
| Other amounts receivable | 41 | - | €803,245 | +€803,245 | |
| Current investments | 50/53 | €750,000 | €0 | -€750,000 | -100% |
| Cash at bank and in hand | 54/58 | €89,517 | €34,658 | -€54,859 | -61.3% |
| Total equity and liabilities | 10/49 | €2,475,108 | €2,479,509 | +€4,401 | +0.2% |
| Equity | 10/15 | €2,475,108 | €2,479,392 | +€4,283 | +0.2% |
| Contributions | 10/11 | €1,350,000 | €1,350,000 | = | 0.0% |
| Capital | 10 | €1,350,000 | €1,350,000 | = | 0.0% |
| Issued capital | 100 | €1,350,000 | €1,350,000 | = | 0.0% |
| Reserves | 13 | €1,147,114 | €1,147,114 | = | 0.0% |
| Non-distributable reserves | 130/1 | €135,000 | €135,000 | = | 0.0% |
| Legal reserve | 130 | €135,000 | €135,000 | = | 0.0% |
| Distributable reserves | 133 | €1,012,114 | €1,012,114 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,006 | -€17,722 | +€4,283 | +19.5% |
| Amounts payable | 17/49 | €0 | €117 | +€117 | |
| Amounts payable within one year | 42/48 | €0 | €117 | +€117 | |
| Trade debts | 44 | €0 | €117 | +€117 | |
| Suppliers | 440/4 | €0 | €117 | +€117 | |
| Other operating charges | 640/8 | €1,463 | €1,192 | -€271 | -18.5% |
| Gross operating margin | 9900 | -€10,416 | -€5,341 | +€5,076 | +48.7% |
| Operating profit (loss) | 9901 | -€11,880 | -€6,533 | +€5,347 | +45.0% |
| Financial income | 75/76B | €9,798 | €10,817 | +€1,018 | +10.4% |
| Recurring financial income | 75 | €9,798 | €10,817 | +€1,018 | +10.4% |
| Financial charges | 65/66B | €1 | €1 | +€0 | +8.9% |
| Recurring financial charges | 65 | €1 | €1 | +€0 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,082 | €4,283 | +€6,365 | |
| Income taxes | 67/77 | €649 | €0 | -€649 | -100% |
| Profit (loss) for the period | 9904 | -€2,731 | €4,283 | +€7,014 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,731 | €4,283 | +€7,014 |
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 26 October 2026 via checked.be.