KOTA: 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.
KOTA
Largest movements
- Deferred charges and accrued income +€14,185
up €14,185 (+538.1%), from €2,636 to €16,821
- Cash +€7,972
up €7,972 (+61.9%), from €12,887 to €20,859
mainly Net result for the year (+€23,829) and Tax, wage and social debts (+€932)
- Receivables within one year +€3,167
up €3,167 (+13.1%), from €24,242 to €27,408
- Reserves +€23,829
up €23,829 (+66.4%), from €35,881 to €59,710
- Tax, wage and social debts +€932
up €932 (+190.9%), from €488 to €1,420
- Gross operating margin +€20,979
up €20,979 (+175.9%), from €11,928 to €32,907
- Taxes +€5,125
up €5,125 (+177.0%), from €2,895 to €8,020
- Financial charges -€1,253
down €1,253 (-83.9%), from €1,494 to €241
- Other operating charges -€510
down €510 (-38.4%), from €1,328 to €818
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 | €39,764 | €65,088 | +€25,324 | +63.7% |
| Current assets | 29/58 | €39,764 | €65,088 | +€25,324 | +63.7% |
| Amounts receivable within one year | 40/41 | €24,242 | €27,408 | +€3,167 | +13.1% |
| Other amounts receivable | 41 | €24,242 | €27,408 | +€3,167 | +13.1% |
| Cash at bank and in hand | 54/58 | €12,887 | €20,859 | +€7,972 | +61.9% |
| Deferred charges and accrued income | 490/1 | €2,636 | €16,821 | +€14,185 | +538.1% |
| Total equity and liabilities | 10/49 | €39,764 | €65,088 | +€25,324 | +63.7% |
| Equity | 10/15 | €38,881 | €62,710 | +€23,829 | +61.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €35,881 | €59,710 | +€23,829 | +66.4% |
| Distributable reserves | 133 | €35,881 | €59,710 | +€23,829 | +66.4% |
| Amounts payable | 17/49 | €883 | €2,378 | +€1,495 | +169.3% |
| Amounts payable within one year | 42/48 | €733 | €2,053 | +€1,320 | +180.0% |
| Trade debts | 44 | €245 | €633 | +€388 | +158.5% |
| Suppliers | 440/4 | €245 | €633 | +€388 | +158.5% |
| Taxes, remuneration and social security | 45 | €488 | €1,420 | +€932 | +190.9% |
| Taxes | 450/3 | €488 | €1,420 | +€932 | +190.9% |
| Accrued charges and deferred income | 492/3 | €150 | €325 | +€175 | +116.8% |
| Other operating charges | 640/8 | €1,328 | €818 | -€510 | -38.4% |
| Gross operating margin | 9900 | €11,928 | €32,907 | +€20,979 | +175.9% |
| Operating profit (loss) | 9901 | €10,600 | €32,089 | +€21,489 | +202.7% |
| Financial charges | 65/66B | €1,494 | €241 | -€1,253 | -83.9% |
| Recurring financial charges | 65 | €1,494 | €241 | -€1,253 | -83.9% |
| Profit (loss) for the period before taxes | 9903 | €9,107 | €31,848 | +€22,742 | +249.7% |
| Income taxes | 67/77 | €2,895 | €8,020 | +€5,125 | +177.0% |
| Profit (loss) for the period | 9904 | €6,212 | €23,829 | +€17,617 | +283.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,212 | €23,829 | +€17,617 | +283.6% |
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 3 October 2026 via checked.be.