Koster IT: 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.
Koster IT
Largest movements
- Cash +€83,482
up €83,482 (+68.6%), from €121,613 to €205,094
mainly Net result for the year (+€66,595) and Tax, wage and social debts (+€16,880)
- Receivables within one year +€2,582
up €2,582 (+13.4%), from €19,255 to €21,838
- Reserves +€66,595
up €66,595 (+61.4%), from €108,485 to €175,080
- Tax, wage and social debts +€16,880
up €16,880 (+62.7%), from €26,907 to €43,787
- Gross operating margin +€2,268
up €2,268 (+2.7%), from €85,333 to €87,601
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 | €145,472 | €229,657 | +€84,185 | +57.9% |
| Fixed assets | 21/28 | €3,426 | €1,354 | -€2,072 | -60.5% |
| Tangible fixed assets | 22/27 | €3,426 | €1,354 | -€2,072 | -60.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €3,426 | €1,354 | -€2,072 | -60.5% |
| Current assets | 29/58 | €142,046 | €228,303 | +€86,257 | +60.7% |
| Amounts receivable within one year | 40/41 | €19,255 | €21,838 | +€2,582 | +13.4% |
| Trade receivables | 40 | €19,255 | €21,838 | +€2,582 | +13.4% |
| Cash at bank and in hand | 54/58 | €121,613 | €205,094 | +€83,482 | +68.6% |
| Deferred charges and accrued income | 490/1 | €1,178 | €1,371 | +€193 | +16.4% |
| Total equity and liabilities | 10/49 | €145,472 | €229,657 | +€84,185 | +57.9% |
| Equity | 10/15 | €110,985 | €177,580 | +€66,595 | +60.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €108,485 | €175,080 | +€66,595 | +61.4% |
| Distributable reserves | 133 | €108,485 | €175,080 | +€66,595 | +61.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €34,487 | €52,077 | +€17,590 | +51.0% |
| Amounts payable within one year | 42/48 | €34,487 | €52,077 | +€17,590 | +51.0% |
| Trade debts | 44 | €3,659 | €2,111 | -€1,548 | -42.3% |
| Suppliers | 440/4 | €3,659 | €2,111 | -€1,548 | -42.3% |
| Taxes, remuneration and social security | 45 | €26,907 | €43,787 | +€16,880 | +62.7% |
| Taxes | 450/3 | €26,907 | €43,787 | +€16,880 | +62.7% |
| Other amounts payable | 47/48 | €3,920 | €6,178 | +€2,258 | +57.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,987 | €2,072 | +€85 | +4.3% |
| Other operating charges | 640/8 | €150 | €0 | -€150 | -100% |
| Gross operating margin | 9900 | €85,333 | €87,601 | +€2,268 | +2.7% |
| Operating profit (loss) | 9901 | €83,196 | €85,529 | +€2,333 | +2.8% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,482 | €1,349 | -€132 | -8.9% |
| Recurring financial charges | 65 | €1,482 | €1,349 | -€132 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €81,714 | €84,180 | +€2,466 | +3.0% |
| Income taxes | 67/77 | €17,500 | €17,585 | +€85 | +0.5% |
| Profit (loss) for the period | 9904 | €64,214 | €66,595 | +€2,381 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €64,214 | €66,595 | +€2,381 | +3.7% |
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 18 October 2026 via checked.be.