KOSALI: 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.
KOSALI
Largest movements
- Cash +€34,956
up €34,956 (+59.0%), from €59,282 to €94,239
mainly Net result for the year (+€70,506) and Other debts (+€6,000)
- Receivables within one year -€4,381
down €4,381 (-11.0%), from €39,749 to €35,368
of which Other amounts receivable: -€3,855
- Reserves +€10,000
up €10,000 (+50.0%), from €20,000 to €30,000
- Profit (loss) carried forward +€6,388
up €6,388 (+228.5%), from €2,795 to €9,183
- Other debts +€6,000
up €6,000 (+15.0%), from €40,000 to €46,000
- Debts after one year +€4,566
new in 2024: €4,566
- Tax, wage and social debts +€3,648
up €3,648 (+19.5%), from €18,726 to €22,374
of which Remuneration and social security: +€3,041
- Gross operating margin +€6,895
up €6,895 (+8.3%), from €83,082 to €89,977
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,580 | €132,076 | +€31,496 | +31.3% |
| Fixed assets | 21/28 | - | €1,111 | +€1,111 | |
| Tangible fixed assets | 22/27 | - | €1,111 | +€1,111 | |
| Furniture and vehicles | 24 | - | €1,111 | +€1,111 | |
| Current assets | 29/58 | €100,580 | €130,965 | +€30,385 | +30.2% |
| Amounts receivable within one year | 40/41 | €39,749 | €35,368 | -€4,381 | -11.0% |
| Trade receivables | 40 | €27,304 | €26,777 | -€526 | -1.9% |
| Other amounts receivable | 41 | €12,445 | €8,590 | -€3,855 | -31.0% |
| Cash at bank and in hand | 54/58 | €59,282 | €94,239 | +€34,956 | +59.0% |
| Deferred charges and accrued income | 490/1 | €1,549 | €1,359 | -€190 | -12.3% |
| Total equity and liabilities | 10/49 | €100,580 | €132,076 | +€31,496 | +31.3% |
| Equity | 10/15 | €41,395 | €57,783 | +€16,388 | +39.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,000 | €30,000 | +€10,000 | +50.0% |
| Distributable reserves | 133 | €20,000 | €30,000 | +€10,000 | +50.0% |
| Profit (loss) carried forward | 14 | €2,795 | €9,183 | +€6,388 | +228.5% |
| Amounts payable | 17/49 | €59,185 | €74,292 | +€15,108 | +25.5% |
| Amounts payable after more than one year | 17 | - | €4,566 | +€4,566 | |
| Other amounts payable | 178/9 | - | €4,566 | +€4,566 | |
| Amounts payable within one year | 42/48 | €59,185 | €69,726 | +€10,541 | +17.8% |
| Trade debts | 44 | €459 | €1,352 | +€893 | +194.7% |
| Suppliers | 440/4 | €459 | €1,352 | +€893 | +194.7% |
| Taxes, remuneration and social security | 45 | €18,726 | €22,374 | +€3,648 | +19.5% |
| Taxes | 450/3 | €18,726 | €19,333 | +€607 | +3.2% |
| Remuneration and social security | 454/9 | - | €3,041 | +€3,041 | |
| Other amounts payable | 47/48 | €40,000 | €46,000 | +€6,000 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €231 | €17 | -€213 | -92.4% |
| Other operating charges | 640/8 | €384 | €467 | +€83 | +21.6% |
| Gross operating margin | 9900 | €83,082 | €89,977 | +€6,895 | +8.3% |
| Operating profit (loss) | 9901 | €82,467 | €89,492 | +€7,026 | +8.5% |
| Financial income | 75/76B | €422 | €802 | +€380 | +89.8% |
| Recurring financial income | 75 | €422 | €802 | +€380 | +89.8% |
| Financial charges | 65/66B | €154 | €138 | -€15 | -10.0% |
| Recurring financial charges | 65 | €154 | €138 | -€15 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €82,735 | €90,156 | +€7,420 | +9.0% |
| Income taxes | 67/77 | €19,183 | €19,650 | +€467 | +2.4% |
| Profit (loss) for the period | 9904 | €63,553 | €70,506 | +€6,953 | +10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €63,553 | €70,506 | +€6,953 | +10.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.