KOSZ CONSTRUCT: 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.
KOSZ CONSTRUCT
Largest movements
- Receivables within one year +€186,811
up €186,811 (+211.7%), from €88,229 to €275,040
of which Trade receivables: +€188,918
- Receivables after one year +€42,955
new in 2025: €42,955
- Cash -€16,069
down €16,069 (-58.0%), from €27,722 to €11,653
mainly Receivables within one year (-€186,811) and Receivables after one year (-€42,955)
- Trade debts +€211,918
up €211,918 (+473.6%), from €44,742 to €256,660
- Profit (loss) carried forward +€9,257
up €9,257 (+16.9%), from €54,700 to €63,957
- Tax, wage and social debts -€8,344
down €8,344 (-70.4%), from €11,859 to €3,515
- Gross operating margin -€7,479
down €7,479 (-33.7%), from €22,210 to €14,731
- Taxes -€707
down €707 (-16.7%), from €4,222 to €3,515
- Financial income -€480
down €480 (-53.0%), from €906 to €426
- Financial charges +€285
up €285 (+23.5%), from €1,215 to €1,500
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 | €117,301 | €330,132 | +€212,831 | +181.4% |
| Fixed assets | 21/28 | €459 | €93 | -€366 | -79.7% |
| Tangible fixed assets | 22/27 | €459 | €93 | -€366 | -79.7% |
| Furniture and vehicles | 24 | €459 | €93 | -€366 | -79.7% |
| Current assets | 29/58 | €116,842 | €330,039 | +€213,197 | +182.5% |
| Amounts receivable after more than one year | 29 | - | €42,955 | +€42,955 | |
| Other amounts receivable | 291 | - | €42,955 | +€42,955 | |
| Amounts receivable within one year | 40/41 | €88,229 | €275,040 | +€186,811 | +211.7% |
| Trade receivables | 40 | €77,127 | €266,045 | +€188,918 | +244.9% |
| Other amounts receivable | 41 | €11,102 | €8,995 | -€2,107 | -19.0% |
| Cash at bank and in hand | 54/58 | €27,722 | €11,653 | -€16,069 | -58.0% |
| Deferred charges and accrued income | 490/1 | €890 | €391 | -€500 | -56.1% |
| Total equity and liabilities | 10/49 | €117,301 | €330,132 | +€212,831 | +181.4% |
| Equity | 10/15 | €60,700 | €69,957 | +€9,257 | +15.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,700 | €63,957 | +€9,257 | +16.9% |
| Amounts payable | 17/49 | €56,601 | €260,175 | +€203,574 | +359.7% |
| Amounts payable within one year | 42/48 | €56,601 | €260,175 | +€203,574 | +359.7% |
| Trade debts | 44 | €44,742 | €256,660 | +€211,918 | +473.6% |
| Suppliers | 440/4 | €44,742 | €256,660 | +€211,918 | +473.6% |
| Taxes, remuneration and social security | 45 | €11,859 | €3,515 | -€8,344 | -70.4% |
| Taxes | 450/3 | €11,859 | €3,515 | -€8,344 | -70.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €366 | €366 | = | 0.0% |
| Other operating charges | 640/8 | €524 | €519 | -€5 | -1.0% |
| Gross operating margin | 9900 | €22,210 | €14,731 | -€7,479 | -33.7% |
| Operating profit (loss) | 9901 | €21,320 | €13,846 | -€7,474 | -35.1% |
| Financial income | 75/76B | €906 | €426 | -€480 | -53.0% |
| Recurring financial income | 75 | €906 | €426 | -€480 | -53.0% |
| Financial charges | 65/66B | €1,215 | €1,500 | +€285 | +23.5% |
| Recurring financial charges | 65 | €1,215 | €1,500 | +€285 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | €21,012 | €12,772 | -€8,240 | -39.2% |
| Income taxes | 67/77 | €4,222 | €3,515 | -€707 | -16.7% |
| Profit (loss) for the period | 9904 | €16,790 | €9,257 | -€7,533 | -44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,790 | €9,257 | -€7,533 | -44.9% |
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 8 October 2026 via checked.be.