KOSY: what changed
Two fiscal 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.
KOSY
Largest movements
- Cash +€22,479
up €22,479 (+18.9%), from €119,219 to €141,698
mainly Net result for the year (+€41,166) and Receivables within one year (+€12,987)
- Receivables within one year -€12,987
down €12,987 (-82.2%), from €15,791 to €2,803
of which Trade receivables: -€8,877
- Tangible fixed assets -€3,364
down €3,364 (-9.6%), from €35,139 to €31,775
of which Furniture and vehicles: -€3,364
- Other debts +€5,980
up €5,980 (+4.2%), from €143,031 to €149,011
- Gross operating margin -€2,798
down €2,798 (-4.3%), from €65,689 to €62,891
- Financial charges -€1,153
down €1,153 (-34.3%), from €3,363 to €2,210
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 | €177,042 | €182,480 | +€5,438 | +3.1% |
| Fixed assets | 21/28 | €35,139 | €31,775 | -€3,364 | -9.6% |
| Tangible fixed assets | 22/27 | €35,139 | €31,775 | -€3,364 | -9.6% |
| Furniture and vehicles | 24 | €30,015 | €26,651 | -€3,364 | -11.2% |
| Other tangible fixed assets | 26 | €5,124 | €5,124 | = | 0.0% |
| Current assets | 29/58 | €141,903 | €150,705 | +€8,802 | +6.2% |
| Amounts receivable within one year | 40/41 | €15,791 | €2,803 | -€12,987 | -82.2% |
| Trade receivables | 40 | €9,409 | €532 | -€8,877 | -94.3% |
| Other amounts receivable | 41 | €6,381 | €2,271 | -€4,110 | -64.4% |
| Cash at bank and in hand | 54/58 | €119,219 | €141,698 | +€22,479 | +18.9% |
| Deferred charges and accrued income | 490/1 | €6,894 | €6,204 | -€690 | -10.0% |
| Total equity and liabilities | 10/49 | €177,042 | €182,480 | +€5,438 | +3.1% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €156,582 | €162,020 | +€5,438 | +3.5% |
| Amounts payable within one year | 42/48 | €156,582 | €162,020 | +€5,438 | +3.5% |
| Financial debts | 43 | €209 | - | -€209 | |
| Credit institutions | 430/8 | €209 | - | -€209 | |
| Trade debts | 44 | €1,651 | €2,118 | +€468 | +28.3% |
| Suppliers | 440/4 | €1,651 | €2,118 | +€468 | +28.3% |
| Taxes, remuneration and social security | 45 | €11,692 | €10,891 | -€801 | -6.9% |
| Taxes | 450/3 | €11,692 | €10,891 | -€801 | -6.9% |
| Other amounts payable | 47/48 | €143,031 | €149,011 | +€5,980 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,786 | €4,669 | -€117 | -2.4% |
| Other operating charges | 640/8 | €1,189 | €1,048 | -€142 | -11.9% |
| Gross operating margin | 9900 | €65,689 | €62,891 | -€2,798 | -4.3% |
| Operating profit (loss) | 9901 | €59,713 | €57,174 | -€2,539 | -4.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,363 | €2,210 | -€1,153 | -34.3% |
| Recurring financial charges | 65 | €3,363 | €2,210 | -€1,153 | -34.3% |
| Profit (loss) for the period before taxes | 9903 | €56,350 | €54,964 | -€1,386 | -2.5% |
| Income taxes | 67/77 | €14,431 | €13,798 | -€632 | -4.4% |
| Profit (loss) for the period | 9904 | €41,920 | €41,166 | -€754 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €41,920 | €41,166 | -€754 | -1.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.