KOSH COLLECTIVE: 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.
KOSH COLLECTIVE
Largest movements
- Cash +€31,512
up €31,512 (+965%), from €3,264 to €34,776
mainly Net result for the year (+€39,289) and Tax, wage and social debts (+€5,286)
- Receivables within one year +€9,983
up €9,983 (+146%), from €6,832 to €16,815
of which Trade receivables: +€10,648
- Tangible fixed assets +€4,712
up €4,712 (+114%), from €4,142 to €8,854
of which Plant, machinery and equipment: +€3,332
- Formation expenses -€974
down €974 (-100%), from €974 to €0
- Reserves +€39,289
up €39,289 (+1,191%), from €3,298 to €42,587
- Tax, wage and social debts +€5,286
up €5,286 (+627%), from €844 to €6,130
- Gross operating margin +€49,763
up €49,763 (+1,136%), from €4,382 to €54,145
- Taxes +€10,101
up €10,101 (+1,198%), from €844 to €10,945
- Depreciation +€2,675
up €2,675 (+1,133%), from €236 to €2,911
- Financial charges +€1,065
up €1,065 (+25,478%), from €4 to €1,069
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 | €15,212 | €60,444 | +€45,232 | +297% |
| Formation expenses | 20 | €974 | €0 | -€974 | -100% |
| Fixed assets | 21/28 | €4,142 | €8,854 | +€4,712 | +114% |
| Tangible fixed assets | 22/27 | €4,142 | €8,854 | +€4,712 | +114% |
| Plant, machinery and equipment | 23 | - | €3,332 | +€3,332 | |
| Furniture and vehicles | 24 | €4,142 | €5,522 | +€1,380 | +33.3% |
| Current assets | 29/58 | €10,096 | €51,591 | +€41,495 | +411% |
| Amounts receivable within one year | 40/41 | €6,832 | €16,815 | +€9,983 | +146% |
| Trade receivables | 40 | €5,850 | €16,498 | +€10,648 | +182% |
| Other amounts receivable | 41 | €982 | €316 | -€666 | -67.8% |
| Cash at bank and in hand | 54/58 | €3,264 | €34,776 | +€31,512 | +965% |
| Total equity and liabilities | 10/49 | €15,212 | €60,444 | +€45,232 | +297% |
| Equity | 10/15 | €4,298 | €43,587 | +€39,289 | +914% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €3,298 | €42,587 | +€39,289 | +1,191% |
| Distributable reserves | 133 | €3,298 | €42,587 | +€39,289 | +1,191% |
| Amounts payable | 17/49 | €10,914 | €16,857 | +€5,943 | +54.5% |
| Amounts payable within one year | 42/48 | €10,914 | €16,857 | +€5,943 | +54.5% |
| Trade debts | 44 | €164 | €290 | +€127 | +77.5% |
| Suppliers | 440/4 | €164 | €290 | +€127 | +77.5% |
| Taxes, remuneration and social security | 45 | €844 | €6,130 | +€5,286 | +627% |
| Taxes | 450/3 | €844 | €6,130 | +€5,286 | +627% |
| Other amounts payable | 47/48 | €9,907 | €10,437 | +€530 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €236 | €2,911 | +€2,675 | +1,133% |
| Other operating charges | 640/8 | - | €63 | +€63 | |
| Gross operating margin | 9900 | €4,382 | €54,145 | +€49,763 | +1,136% |
| Operating profit (loss) | 9901 | €4,146 | €51,171 | +€47,025 | +1,134% |
| Financial income | 75/76B | - | €132 | +€132 | |
| Recurring financial income | 75 | - | €132 | +€132 | |
| Financial charges | 65/66B | €4 | €1,069 | +€1,065 | +25,478% |
| Recurring financial charges | 65 | €4 | €1,069 | +€1,065 | +25,478% |
| Profit (loss) for the period before taxes | 9903 | €4,142 | €50,234 | +€46,092 | +1,113% |
| Income taxes | 67/77 | €844 | €10,945 | +€10,101 | +1,198% |
| Profit (loss) for the period | 9904 | €3,298 | €39,289 | +€35,991 | +1,091% |
| Profit (loss) for the period to be appropriated | 9905 | €3,298 | €39,289 | +€35,991 | +1,091% |
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 14 October 2026 via checked.be.