KOSIFLER: 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.
KOSIFLER
Largest movements
- Tangible fixed assets -€23,792
down €23,792 (-12.2%), from €195,758 to €171,966
of which Land and buildings: -€19,200
- Profit (loss) carried forward -€23,792
down €23,792 (-68.1%), from €34,939 to €11,147
- Turnover -€242,656
no longer reported in 2025 (was €242,656)
- Purchases and services -€156,087
no longer reported in 2025 (was €156,087)
- Gross operating margin -€86,569
no longer reported in 2025 (was €86,569)
- Depreciation +€4,592
up €4,592 (+23.9%), from €19,200 to €23,792
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 | €196,758 | €172,966 | -€23,792 | -12.1% |
| Fixed assets | 21/28 | €195,758 | €171,966 | -€23,792 | -12.2% |
| Tangible fixed assets | 22/27 | €195,758 | €171,966 | -€23,792 | -12.2% |
| Land and buildings | 22 | €172,800 | €153,600 | -€19,200 | -11.1% |
| Furniture and vehicles | 24 | €22,958 | €18,366 | -€4,592 | -20.0% |
| Current assets | 29/58 | €1,000 | €1,000 | +€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €1,000 | €1,000 | +€0 | 0.0% |
| Total equity and liabilities | 10/49 | €196,758 | €172,966 | -€23,792 | -12.1% |
| Equity | 10/15 | €35,939 | €12,147 | -€23,792 | -66.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,939 | €11,147 | -€23,792 | -68.1% |
| Amounts payable | 17/49 | €160,819 | €160,819 | = | 0.0% |
| Amounts payable within one year | 42/48 | €160,819 | €160,819 | = | 0.0% |
| Other amounts payable | 47/48 | €160,819 | €160,819 | = | 0.0% |
| Turnover | 70 | €242,656 | - | -€242,656 | |
| Goods, raw materials, services and sundry goods | 60/61 | €156,087 | - | -€156,087 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,200 | €23,792 | +€4,592 | +23.9% |
| Non-recurring operating charges | 66A | €32,430 | - | -€32,430 | |
| Gross operating margin | 9900 | €86,569 | - | -€86,569 | |
| Operating profit (loss) | 9901 | €34,939 | -€23,792 | -€58,730 | |
| Profit (loss) for the period before taxes | 9903 | €34,939 | -€23,792 | -€58,730 | |
| Profit (loss) for the period | 9904 | €34,939 | -€23,792 | -€58,730 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,939 | -€23,792 | -€58,730 |
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.