Kot.company: 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.
Kot.company
Largest movements
- Tangible fixed assets -€207,085
down €207,085 (-4.9%), from €4.3m to €4.0m
of which Land and buildings: -€200,445
- Cash +€47,129
up €47,129 (+267%), from €17,678 to €64,807
mainly Depreciation (+€209,198) and Advances received (+€12,698)
- Profit (loss) carried forward -€132,906
down €132,906 (-2,528%), from -€5,257 to -€138,164
- Depreciation +€209,198
new in 2025: €209,198
- Gross operating margin +€120,966
up €120,966 (+135%), from €89,473 to €210,439
- Financial charges +€37,151
up €37,151 (+42.6%), from €87,205 to €124,356
- Other operating charges +€2,264
up €2,264 (+30.1%), from €7,527 to €9,791
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 | €4,268,467 | €4,108,511 | -€159,957 | -3.7% |
| Fixed assets | 21/28 | €4,250,789 | €4,043,704 | -€207,085 | -4.9% |
| Tangible fixed assets | 22/27 | €4,250,789 | €4,043,704 | -€207,085 | -4.9% |
| Land and buildings | 22 | €4,207,419 | €4,006,974 | -€200,445 | -4.8% |
| Plant, machinery and equipment | 23 | €7,783 | €6,226 | -€1,557 | -20.0% |
| Furniture and vehicles | 24 | €35,588 | €30,504 | -€5,084 | -14.3% |
| Current assets | 29/58 | €17,678 | €64,807 | +€47,129 | +267% |
| Cash at bank and in hand | 54/58 | €17,678 | €64,807 | +€47,129 | +267% |
| Total equity and liabilities | 10/49 | €4,268,467 | €4,108,511 | -€159,957 | -3.7% |
| Equity | 10/15 | €4,743 | -€128,164 | -€132,906 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,257 | -€138,164 | -€132,906 | -2,528% |
| Amounts payable | 17/49 | €4,263,725 | €4,236,674 | -€27,050 | -0.6% |
| Amounts payable after more than one year | 17 | €3,944,800 | €3,914,352 | -€30,448 | -0.8% |
| Financial debts | 170/4 | €3,944,800 | €3,914,352 | -€30,448 | -0.8% |
| Amounts payable within one year | 42/48 | €318,925 | €314,243 | -€4,682 | -1.5% |
| Trade debts | 44 | €24,338 | €6,727 | -€17,611 | -72.4% |
| Suppliers | 440/4 | €24,338 | €6,727 | -€17,611 | -72.4% |
| Advances received on contracts in progress | 46 | €15,000 | €27,698 | +€12,698 | +84.7% |
| Taxes, remuneration and social security | 45 | - | €231 | +€231 | |
| Taxes | 450/3 | - | €231 | +€231 | |
| Other amounts payable | 47/48 | €279,587 | €279,587 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €8,080 | +€8,080 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €209,198 | +€209,198 | |
| Other operating charges | 640/8 | €7,527 | €9,791 | +€2,264 | +30.1% |
| Gross operating margin | 9900 | €89,473 | €210,439 | +€120,966 | +135% |
| Operating profit (loss) | 9901 | €81,947 | -€8,550 | -€90,497 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -92.8% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -92.8% |
| Financial charges | 65/66B | €87,205 | €124,356 | +€37,151 | +42.6% |
| Recurring financial charges | 65 | €87,205 | €124,356 | +€37,151 | +42.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,257 | -€132,906 | -€127,649 | -2,428% |
| Profit (loss) for the period | 9904 | -€5,257 | -€132,906 | -€127,649 | -2,428% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,257 | -€132,906 | -€127,649 | -2,428% |
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 27 October 2026 via checked.be.