KOSTA & C°: 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.
KOSTA & C°
Largest movements
- Cash +€66,728
up €66,728 (+397%), from €16,811 to €83,540
mainly Net result for the year (+€95,983) and Tax, wage and social debts (+€30,347)
- Receivables within one year -€25,212
down €25,212 (-19.7%), from €127,870 to €102,659
of which Other amounts receivable: -€44,712
- Tangible fixed assets +€22,768
up €22,768 (+182%), from €12,544 to €35,312
of which Furniture and vehicles: +€23,617
- Profit (loss) carried forward +€95,983
up €95,983, from -€10,169 to €85,814
- Trade debts -€82,962
down €82,962 (-56.6%), from €146,464 to €63,502
- Tax, wage and social debts +€30,347
up €30,347 (+1,842%), from €1,647 to €31,994
of which Taxes: +€30,347
- Other debts +€20,967
up €20,967, from €0 to €20,967
- Gross operating margin +€161,579
up €161,579, from -€14,767 to €146,812
- Taxes +€30,668
new in 2025: €30,668
- Depreciation -€6,436
down €6,436 (-38.3%), from €16,783 to €10,348
- Financial income +€2,531
up €2,531 (+6,017%), from €42 to €2,573
- Other operating charges +€1,747
up €1,747 (+185%), from €942 to €2,689
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 | €158,503 | €222,838 | +€64,335 | +40.6% |
| Fixed assets | 21/28 | €13,821 | €36,639 | +€22,818 | +165% |
| Tangible fixed assets | 22/27 | €12,544 | €35,312 | +€22,768 | +182% |
| Plant, machinery and equipment | 23 | €1,317 | €468 | -€850 | -64.5% |
| Furniture and vehicles | 24 | €11,226 | €34,844 | +€23,617 | +210% |
| Financial fixed assets | 28 | €1,278 | €1,328 | +€50 | +3.9% |
| Current assets | 29/58 | €144,682 | €186,198 | +€41,517 | +28.7% |
| Amounts receivable within one year | 40/41 | €127,870 | €102,659 | -€25,212 | -19.7% |
| Trade receivables | 40 | €80,335 | €99,836 | +€19,500 | +24.3% |
| Other amounts receivable | 41 | €47,535 | €2,823 | -€44,712 | -94.1% |
| Cash at bank and in hand | 54/58 | €16,811 | €83,540 | +€66,728 | +397% |
| Total equity and liabilities | 10/49 | €158,503 | €222,838 | +€64,335 | +40.6% |
| Equity | 10/15 | €10,391 | €106,374 | +€95,983 | +924% |
| Contributions | 10/11 | €18,700 | €18,700 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,169 | €85,814 | +€95,983 | |
| Amounts payable | 17/49 | €148,112 | €116,464 | -€31,648 | -21.4% |
| Amounts payable within one year | 42/48 | €148,112 | €116,464 | -€31,648 | -21.4% |
| Trade debts | 44 | €146,464 | €63,502 | -€82,962 | -56.6% |
| Suppliers | 440/4 | €146,464 | €63,502 | -€82,962 | -56.6% |
| Taxes, remuneration and social security | 45 | €1,647 | €31,994 | +€30,347 | +1,842% |
| Taxes | 450/3 | €1,647 | €31,994 | +€30,347 | +1,842% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €20,967 | +€20,967 | |
| Remuneration, social security and pensions | 62 | €686 | €24 | -€662 | -96.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,783 | €10,348 | -€6,436 | -38.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €53 | - | -€53 | |
| Other operating charges | 640/8 | €942 | €2,689 | +€1,747 | +185% |
| Non-recurring operating charges | 66A | - | €9,500 | +€9,500 | |
| Gross operating margin | 9900 | -€14,767 | €146,812 | +€161,579 | |
| Operating profit (loss) | 9901 | -€33,231 | €124,251 | +€157,483 | |
| Financial income | 75/76B | €42 | €2,573 | +€2,531 | +6,017% |
| Recurring financial income | 75 | €42 | €2,573 | +€2,531 | +6,017% |
| Financial charges | 65/66B | €330 | €174 | -€156 | -47.4% |
| Recurring financial charges | 65 | €330 | €174 | -€156 | -47.4% |
| Profit (loss) for the period before taxes | 9903 | -€33,519 | €126,651 | +€160,170 | |
| Income taxes | 67/77 | - | €30,668 | +€30,668 | |
| Profit (loss) for the period | 9904 | -€33,519 | €95,983 | +€129,502 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,519 | €95,983 | +€129,502 |
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 24 October 2026 via checked.be.