KosCoM: 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.
What changed
KosCoM
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€98,271
2024 · €90,805+€7,466
Equity
€348,518
2024 · €310,247+€38,271
Cash
€156,455
2024 · €85,421+€71,034
Balance sheet total
€395,738
2024 · €325,568+€70,170
Largest movements
Assets
- Cash +€71,034
up €71,034 (+83.2%), from €85,421 to €156,455
mainly Net result for the year (+€98,271) and Other debts (+€35,940)
Equity and liabilities
- Profit (loss) carried forward +€38,271
up €38,271 (+13.5%), from €282,747 to €321,018
- Other debts +€35,940
up €35,940, from €0 to €35,940
Income statement
- Depreciation -€4,689
down €4,689 (-77.3%), from €6,066 to €1,377
- Gross operating margin +€3,543
up €3,543 (+2.9%), from €121,092 to €124,636
- Taxes +€1,684
up €1,684 (+6.5%), from €25,798 to €27,483
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.
Result 2024
€90,805
Gross operating margin
+€3,543
Depreciation
+€4,689
Other operating charges
+€74
Financial income
+€750
Financial charges
+€94
Taxes
-€1,684
Result 2025
€98,271
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.
From operations
+€131,145
Investment
-€215
Financing
-€59,897
Cash 2024
€85,421
From operations (derived)
+€131,145
Net result for the year
+€98,271
Depreciation
+€1,377
Receivables after one year
-€2,771
Receivables within one year
+€2,920
Deferred charges and accrued income
-€447
Trade debts
-€3,656
Tax, wage and social debts
-€359
Other debts
+€35,940
Accrued charges and deferred income
-€129
Investment (derived)
-€215
Current investments
-€215
Financing
-€59,897
Short-term financial debts
+€103
Contributions, distributions and other
-€60,000
Cash 2025
€156,455
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €325,568 | €395,738 | +€70,170 | +21.6% |
| Fixed assets | 21/28 | €58,428 | €57,051 | -€1,377 | -2.4% |
| Tangible fixed assets | 22/27 | €8,428 | €7,051 | -€1,377 | -16.3% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €8,428 | €7,051 | -€1,377 | -16.3% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €267,140 | €338,687 | +€71,547 | +26.8% |
| Amounts receivable after more than one year | 29 | €109,811 | €112,582 | +€2,771 | +2.5% |
| Other amounts receivable | 291 | €109,811 | €112,582 | +€2,771 | +2.5% |
| Amounts receivable within one year | 40/41 | €44,341 | €41,421 | -€2,920 | -6.6% |
| Trade receivables | 40 | €39,908 | €41,111 | +€1,203 | +3.0% |
| Other amounts receivable | 41 | €4,433 | €311 | -€4,122 | -93.0% |
| Current investments | 50/53 | €26,558 | €26,773 | +€215 | +0.8% |
| Cash at bank and in hand | 54/58 | €85,421 | €156,455 | +€71,034 | +83.2% |
| Deferred charges and accrued income | 490/1 | €1,009 | €1,456 | +€447 | +44.3% |
| Total equity and liabilities | 10/49 | €325,568 | €395,738 | +€70,170 | +21.6% |
| Equity | 10/15 | €310,247 | €348,518 | +€38,271 | +12.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €282,747 | €321,018 | +€38,271 | +13.5% |
| Amounts payable | 17/49 | €15,321 | €47,220 | +€31,899 | +208.2% |
| Amounts payable within one year | 42/48 | €14,643 | €46,672 | +€32,028 | +218.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €32 | €136 | +€103 | +319.7% |
| Credit institutions | 430/8 | €32 | €136 | +€103 | +319.7% |
| Trade debts | 44 | €4,311 | €655 | -€3,656 | -84.8% |
| Suppliers | 440/4 | €4,311 | €655 | -€3,656 | -84.8% |
| Taxes, remuneration and social security | 45 | €10,300 | €9,940 | -€359 | -3.5% |
| Taxes | 450/3 | €10,300 | €9,940 | -€359 | -3.5% |
| Other amounts payable | 47/48 | €0 | €35,940 | +€35,940 | |
| Accrued charges and deferred income | 492/3 | €678 | €548 | -€129 | -19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,066 | €1,377 | -€4,689 | -77.3% |
| Other operating charges | 640/8 | €1,557 | €1,483 | -€74 | -4.7% |
| Gross operating margin | 9900 | €121,092 | €124,636 | +€3,543 | +2.9% |
| Operating profit (loss) | 9901 | €113,470 | €121,776 | +€8,306 | +7.3% |
| Financial income | 75/76B | €3,825 | €4,575 | +€750 | +19.6% |
| Recurring financial income | 75 | €3,825 | €4,575 | +€750 | +19.6% |
| Financial charges | 65/66B | €691 | €597 | -€94 | -13.5% |
| Recurring financial charges | 65 | €691 | €597 | -€94 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €116,604 | €125,754 | +€9,150 | +7.8% |
| Income taxes | 67/77 | €25,798 | €27,483 | +€1,684 | +6.5% |
| Profit (loss) for the period | 9904 | €90,805 | €98,271 | +€7,466 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €90,805 | €98,271 | +€7,466 | +8.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.