Kossakovsky: 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.
Kossakovsky
Largest movements
- Receivables within one year +€20,219
up €20,219 (+66.3%), from €30,486 to €50,706
of which Other amounts receivable: +€13,593
- Cash +€14,241
up €14,241 (+25.1%), from €56,635 to €70,876
mainly Net result for the year (+€77,749) and Other debts (+€76,441)
- Tangible fixed assets +€7,077
up €7,077 (+14.1%), from €50,106 to €57,183
of which Plant, machinery and equipment: +€5,645
- Other debts +€76,441
up €76,441 (+1,655%), from €4,618 to €81,059
- Tax, wage and social debts -€22,293
down €22,293 (-87.5%), from €25,472 to €3,179
of which Taxes: -€23,869
- Reserves -€16,369
down €16,369 (-16.5%), from €99,166 to €82,797
- Trade debts +€2,187
up €2,187 (+53.1%), from €4,115 to €6,302
- Gross operating margin +€56,029
up €56,029 (+66.3%), from €84,554 to €140,583
- Taxes +€12,668
up €12,668 (+89.9%), from €14,090 to €26,758
- Depreciation +€5,113
up €5,113 (+17.4%), from €29,314 to €34,426
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 | €138,371 | €179,998 | +€41,628 | +30.1% |
| Fixed assets | 21/28 | €50,106 | €57,183 | +€7,077 | +14.1% |
| Tangible fixed assets | 22/27 | €50,106 | €57,183 | +€7,077 | +14.1% |
| Plant, machinery and equipment | 23 | €5,360 | €11,005 | +€5,645 | +105% |
| Furniture and vehicles | 24 | €44,746 | €46,178 | +€1,432 | +3.2% |
| Current assets | 29/58 | €88,265 | €122,815 | +€34,551 | +39.1% |
| Amounts receivable within one year | 40/41 | €30,486 | €50,706 | +€20,219 | +66.3% |
| Trade receivables | 40 | €30,486 | €37,113 | +€6,627 | +21.7% |
| Other amounts receivable | 41 | - | €13,593 | +€13,593 | |
| Cash at bank and in hand | 54/58 | €56,635 | €70,876 | +€14,241 | +25.1% |
| Deferred charges and accrued income | 490/1 | €1,143 | €1,233 | +€90 | +7.9% |
| Total equity and liabilities | 10/49 | €138,371 | €179,998 | +€41,628 | +30.1% |
| Equity | 10/15 | €104,166 | €87,797 | -€16,369 | -15.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €99,166 | €82,797 | -€16,369 | -16.5% |
| Distributable reserves | 133 | €99,166 | €82,797 | -€16,369 | -16.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €34,205 | €92,201 | +€57,997 | +170% |
| Amounts payable within one year | 42/48 | €34,205 | €90,540 | +€56,335 | +165% |
| Trade debts | 44 | €4,115 | €6,302 | +€2,187 | +53.1% |
| Suppliers | 440/4 | €4,115 | €6,302 | +€2,187 | +53.1% |
| Taxes, remuneration and social security | 45 | €25,472 | €3,179 | -€22,293 | -87.5% |
| Taxes | 450/3 | €25,472 | €1,603 | -€23,869 | -93.7% |
| Remuneration and social security | 454/9 | €0 | €1,576 | +€1,576 | |
| Other amounts payable | 47/48 | €4,618 | €81,059 | +€76,441 | +1,655% |
| Accrued charges and deferred income | 492/3 | - | €1,662 | +€1,662 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,314 | €34,426 | +€5,113 | +17.4% |
| Other operating charges | 640/8 | €1,644 | €1,624 | -€20 | -1.2% |
| Gross operating margin | 9900 | €84,554 | €140,583 | +€56,029 | +66.3% |
| Operating profit (loss) | 9901 | €53,596 | €104,532 | +€50,936 | +95.0% |
| Financial income | 75/76B | €139 | €66 | -€73 | -52.2% |
| Recurring financial income | 75 | €139 | €66 | -€73 | -52.2% |
| Financial charges | 65/66B | €786 | €92 | -€694 | -88.3% |
| Recurring financial charges | 65 | €786 | €92 | -€694 | -88.3% |
| Profit (loss) for the period before taxes | 9903 | €52,949 | €104,507 | +€51,558 | +97.4% |
| Income taxes | 67/77 | €14,090 | €26,758 | +€12,668 | +89.9% |
| Profit (loss) for the period | 9904 | €38,858 | €77,749 | +€38,890 | +100% |
| Profit (loss) for the period to be appropriated | 9905 | €38,858 | €77,749 | +€38,890 | +100% |
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.