KOSSAAT: 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.
KOSSAAT
Largest movements
- Cash +€11,972
up €11,972 (+585.4%), from €2,045 to €14,017
mainly Net result for the year (+€18,609) and Trade debts (+€16,865)
- Tangible fixed assets -€10,525
down €10,525 (-22.7%), from €46,422 to €35,897
- Receivables within one year -€6,305
down €6,305 (-28.2%), from €22,368 to €16,063
of which Trade receivables: -€6,907
- Other debts -€40,000
down €40,000 (-40.0%), from €100,000 to €60,000
- Profit (loss) carried forward +€18,609
up €18,609 (+8.2%), from -€225,894 to -€207,285
- Trade debts +€16,865
up €16,865 (+131.5%), from €12,826 to €29,691
- Staff costs -€47,766
no longer reported in 2025 (was €47,766)
- Turnover +€12,838
up €12,838 (+8.3%), from €155,531 to €168,369
- Depreciation +€6,343
up €6,343 (+151.7%), from €4,182 to €10,525
- Purchases and services +€6,297
up €6,297 (+4.8%), from €131,108 to €137,405
- Other operating charges -€4,739
down €4,739 (-82.0%), from €5,777 to €1,038
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 | €91,832 | €86,974 | -€4,858 | -5.3% |
| Fixed assets | 21/28 | €67,419 | €56,894 | -€10,525 | -15.6% |
| Tangible fixed assets | 22/27 | €46,422 | €35,897 | -€10,525 | -22.7% |
| Furniture and vehicles | 24 | €46,422 | €35,897 | -€10,525 | -22.7% |
| Financial fixed assets | 28 | €20,997 | €20,997 | = | 0.0% |
| Current assets | 29/58 | €24,413 | €30,080 | +€5,667 | +23.2% |
| Amounts receivable within one year | 40/41 | €22,368 | €16,063 | -€6,305 | -28.2% |
| Trade receivables | 40 | €22,368 | €15,461 | -€6,907 | -30.9% |
| Other amounts receivable | 41 | - | €602 | +€602 | |
| Cash at bank and in hand | 54/58 | €2,045 | €14,017 | +€11,972 | +585.4% |
| Total equity and liabilities | 10/49 | €91,832 | €86,974 | -€4,858 | -5.3% |
| Equity | 10/15 | -€24,482 | -€5,873 | +€18,609 | +76.0% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €1,412 | €1,412 | = | 0.0% |
| Distributable reserves | 133 | €1,412 | €1,412 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€225,894 | -€207,285 | +€18,609 | +8.2% |
| Amounts payable | 17/49 | €116,314 | €92,847 | -€23,467 | -20.2% |
| Amounts payable within one year | 42/48 | €116,314 | €92,847 | -€23,467 | -20.2% |
| Trade debts | 44 | €12,826 | €29,691 | +€16,865 | +131.5% |
| Suppliers | 440/4 | €12,826 | €29,691 | +€16,865 | +131.5% |
| Taxes, remuneration and social security | 45 | €3,488 | €3,156 | -€332 | -9.5% |
| Taxes | 450/3 | €508 | €157 | -€351 | -69.1% |
| Remuneration and social security | 454/9 | €2,980 | €2,999 | +€19 | +0.6% |
| Other amounts payable | 47/48 | €100,000 | €60,000 | -€40,000 | -40.0% |
| Turnover | 70 | €155,531 | €168,369 | +€12,838 | +8.3% |
| Non-recurring operating income | 76A | €10,959 | - | -€10,959 | |
| Goods, raw materials, services and sundry goods | 60/61 | €131,108 | €137,405 | +€6,297 | +4.8% |
| Remuneration, social security and pensions | 62 | €47,766 | - | -€47,766 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,182 | €10,525 | +€6,343 | +151.7% |
| Other operating charges | 640/8 | €5,777 | €1,038 | -€4,739 | -82.0% |
| Gross operating margin | 9900 | €35,382 | €30,964 | -€4,418 | -12.5% |
| Operating profit (loss) | 9901 | -€22,343 | €19,401 | +€41,744 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €1,435 | €637 | -€798 | -55.6% |
| Recurring financial charges | 65 | €1,435 | €637 | -€798 | -55.6% |
| Profit (loss) for the period before taxes | 9903 | -€23,778 | €18,766 | +€42,544 | |
| Income taxes | 67/77 | €197 | €157 | -€40 | -20.3% |
| Profit (loss) for the period | 9904 | -€23,975 | €18,609 | +€42,584 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,975 | €18,609 | +€42,584 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.