KOSKAR: 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.
KOSKAR
Largest movements
- Receivables within one year -€45,564
down €45,564 (-91.0%), from €50,068 to €4,503
of which Trade receivables: -€27,380
- Tangible fixed assets -€36,831
down €36,831 (-9.9%), from €371,510 to €334,678
of which Other tangible fixed assets: -€31,743
- Cash +€19,545
up €19,545 (+38.1%), from €51,340 to €70,884
mainly Depreciation (+€47,957) and Receivables within one year (+€45,564)
- Other debts -€123,570
down €123,570 (-23.4%), from €528,130 to €404,561
- Profit (loss) carried forward +€41,337
up €41,337 (+84.6%), from -€48,871 to -€7,533
- Tax, wage and social debts +€15,946
up €15,946 (+73.6%), from €21,679 to €37,624
of which Remuneration and social security: +€14,090
- Gross operating margin +€246,577
up €246,577 (+426.5%), from €57,816 to €304,393
- Staff costs +€124,343
up €124,343 (+143.4%), from €86,718 to €211,061
- Depreciation +€30,197
up €30,197 (+170.0%), from €17,760 to €47,957
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €567,376 | €497,753 | -€69,623 | -12.3% |
| Fixed assets | 21/28 | €452,330 | €412,378 | -€39,951 | -8.8% |
| Intangible fixed assets | 21 | €14,820 | €11,700 | -€3,120 | -21.1% |
| Tangible fixed assets | 22/27 | €371,510 | €334,678 | -€36,831 | -9.9% |
| Plant, machinery and equipment | 23 | €13,812 | €12,262 | -€1,550 | -11.2% |
| Furniture and vehicles | 24 | €22,665 | €19,127 | -€3,538 | -15.6% |
| Other tangible fixed assets | 26 | €335,033 | €303,289 | -€31,743 | -9.5% |
| Financial fixed assets | 28 | €66,000 | €66,000 | = | 0.0% |
| Current assets | 29/58 | €115,047 | €85,375 | -€29,672 | -25.8% |
| Stocks and contracts in progress | 3 | €7,398 | €4,487 | -€2,911 | -39.3% |
| Stocks | 30/36 | €7,398 | €4,487 | -€2,911 | -39.3% |
| Amounts receivable within one year | 40/41 | €50,068 | €4,503 | -€45,564 | -91.0% |
| Trade receivables | 40 | €27,380 | - | -€27,380 | |
| Other amounts receivable | 41 | €22,687 | €4,503 | -€18,184 | -80.2% |
| Cash at bank and in hand | 54/58 | €51,340 | €70,884 | +€19,545 | +38.1% |
| Deferred charges and accrued income | 490/1 | €6,241 | €5,500 | -€741 | -11.9% |
| Total equity and liabilities | 10/49 | €567,376 | €497,753 | -€69,623 | -12.3% |
| Equity | 10/15 | €8,539 | €48,317 | +€39,777 | +465.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,871 | -€7,533 | +€41,337 | +84.6% |
| Investment grants | 15 | €7,410 | €5,850 | -€1,560 | -21.1% |
| Amounts payable | 17/49 | €558,837 | €449,436 | -€109,401 | -19.6% |
| Amounts payable within one year | 42/48 | €558,837 | €449,436 | -€109,401 | -19.6% |
| Trade debts | 44 | €9,028 | €7,251 | -€1,777 | -19.7% |
| Suppliers | 440/4 | €9,028 | €7,251 | -€1,777 | -19.7% |
| Taxes, remuneration and social security | 45 | €21,679 | €37,624 | +€15,946 | +73.6% |
| Taxes | 450/3 | - | €1,856 | +€1,856 | |
| Remuneration and social security | 454/9 | €21,679 | €35,769 | +€14,090 | +65.0% |
| Other amounts payable | 47/48 | €528,130 | €404,561 | -€123,570 | -23.4% |
| Remuneration, social security and pensions | 62 | €86,718 | €211,061 | +€124,343 | +143.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,760 | €47,957 | +€30,197 | +170.0% |
| Other operating charges | 640/8 | €343 | €1,035 | +€692 | +201.4% |
| Gross operating margin | 9900 | €57,816 | €304,393 | +€246,577 | +426.5% |
| Operating profit (loss) | 9901 | -€47,005 | €44,340 | +€91,345 | |
| Financial income | 75/76B | €390 | €1,567 | +€1,176 | +301.4% |
| Recurring financial income | 75 | €390 | €1,567 | +€1,176 | +301.4% |
| Financial charges | 65/66B | €2,256 | €4,569 | +€2,314 | +102.6% |
| Recurring financial charges | 65 | €2,256 | €4,569 | +€2,314 | +102.6% |
| Profit (loss) for the period before taxes | 9903 | -€48,871 | €41,337 | +€90,208 | |
| Profit (loss) for the period | 9904 | -€48,871 | €41,337 | +€90,208 | |
| Profit (loss) for the period to be appropriated | 9905 | -€48,871 | €41,337 | +€90,208 |
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 11 October 2026 via checked.be.