Kose Group: 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.
Kose Group
Largest movements
- Tangible fixed assets +€21,157
new in 2026: €21,157
- Cash +€3,177
up €3,177 (+139%), from €2,287 to €5,464
mainly Net result for the year (+€83,307) and Depreciation (+€5,289)
- Receivables within one year +€2,288
up €2,288 (+35.4%), from €6,465 to €8,754
of which Other amounts receivable: +€5,204
- Profit (loss) carried forward +€83,307
up €83,307, from -€63,796 to €19,511
- Tax, wage and social debts -€51,552
down €51,552 (-88.8%), from €58,056 to €6,504
of which Remuneration and social security: -€58,000
- Advances received -€6,116
no longer reported in 2026 (was €6,116)
- Trade debts +€1,158
up €1,158 (+249%), from €466 to €1,624
- Gross operating margin +€118,547
up €118,547, from -€23,287 to €95,260
- Turnover +€109,085
new in 2026: €109,085
- Purchases and services +€13,824
new in 2026: €13,824
- Taxes +€6,504
new in 2026: €6,504
- Depreciation +€5,289
new in 2026: €5,289
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,753 | €35,375 | +€26,622 | +304% |
| Fixed assets | 21/28 | - | €21,157 | +€21,157 | |
| Tangible fixed assets | 22/27 | - | €21,157 | +€21,157 | |
| Furniture and vehicles | 24 | - | €21,157 | +€21,157 | |
| Current assets | 29/58 | €8,753 | €14,218 | +€5,465 | +62.4% |
| Amounts receivable within one year | 40/41 | €6,465 | €8,754 | +€2,288 | +35.4% |
| Trade receivables | 40 | €6,116 | €3,200 | -€2,916 | -47.7% |
| Other amounts receivable | 41 | €350 | €5,554 | +€5,204 | +1,488% |
| Cash at bank and in hand | 54/58 | €2,287 | €5,464 | +€3,177 | +139% |
| Total equity and liabilities | 10/49 | €8,753 | €35,375 | +€26,622 | +304% |
| Equity | 10/15 | -€59,796 | €23,511 | +€83,307 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,796 | €19,511 | +€83,307 | |
| Amounts payable | 17/49 | €68,549 | €11,864 | -€56,685 | -82.7% |
| Amounts payable within one year | 42/48 | €68,549 | €11,864 | -€56,685 | -82.7% |
| Trade debts | 44 | €466 | €1,624 | +€1,158 | +249% |
| Suppliers | 440/4 | €466 | €1,624 | +€1,158 | +249% |
| Advances received on contracts in progress | 46 | €6,116 | - | -€6,116 | |
| Taxes, remuneration and social security | 45 | €58,056 | €6,504 | -€51,552 | -88.8% |
| Taxes | 450/3 | €56 | €6,504 | +€6,448 | +11,595% |
| Remuneration and social security | 454/9 | €58,000 | - | -€58,000 | |
| Other amounts payable | 47/48 | €3,912 | €3,737 | -€175 | -4.5% |
| Turnover | 70 | - | €109,085 | +€109,085 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €13,824 | +€13,824 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,289 | +€5,289 | |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | -€23,287 | €95,260 | +€118,547 | |
| Operating profit (loss) | 9901 | -€23,674 | €89,971 | +€113,645 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €182 | €161 | -€22 | -11.9% |
| Recurring financial charges | 65 | €182 | €161 | -€22 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | -€23,856 | €89,810 | +€113,667 | |
| Income taxes | 67/77 | - | €6,504 | +€6,504 | |
| Profit (loss) for the period | 9904 | -€23,856 | €83,307 | +€107,163 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,856 | €83,307 | +€107,163 |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.