KOTASCO: 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.
KOTASCO
Largest movements
- Cash +€46,871
up €46,871 (+22.4%), from €209,201 to €256,072
mainly Advances received (+€29,220) and Receivables within one year (+€19,975)
- Receivables within one year -€19,975
down €19,975 (-45.1%), from €44,272 to €24,297
of which Trade receivables: -€18,186
- Advances received +€29,220
new in 2025: €29,220
- Tax, wage and social debts -€9,398
down €9,398 (-67.5%), from €13,932 to €4,534
of which Taxes: -€9,398
- Profit (loss) carried forward +€8,951
up €8,951 (+36.6%), from €24,450 to €33,401
- Other debts -€3,334
down €3,334 (-90.6%), from €3,681 to €347
- Gross operating margin +€6,571
up €6,571 (+99.1%), from €6,632 to €13,203
- Taxes +€1,044
up €1,044 (+41.1%), from €2,540 to €3,584
- Financial income +€909
up €909 (+82.4%), from €1,104 to €2,014
- Depreciation +€217
up €217 (+17.0%), from €1,274 to €1,491
- Other operating charges +€148
up €148 (+18.9%), from €784 to €932
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 | €257,971 | €283,400 | +€25,429 | +9.9% |
| Fixed assets | 21/28 | €3,545 | €2,054 | -€1,491 | -42.1% |
| Tangible fixed assets | 22/27 | €3,545 | €2,054 | -€1,491 | -42.1% |
| Plant, machinery and equipment | 23 | €940 | €627 | -€314 | -33.4% |
| Furniture and vehicles | 24 | €2,005 | €827 | -€1,177 | -58.7% |
| Other tangible fixed assets | 26 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €254,426 | €281,346 | +€26,921 | +10.6% |
| Amounts receivable within one year | 40/41 | €44,272 | €24,297 | -€19,975 | -45.1% |
| Trade receivables | 40 | €42,480 | €24,294 | -€18,186 | -42.8% |
| Other amounts receivable | 41 | €1,792 | €3 | -€1,789 | -99.9% |
| Cash at bank and in hand | 54/58 | €209,201 | €256,072 | +€46,871 | +22.4% |
| Deferred charges and accrued income | 490/1 | €953 | €977 | +€24 | +2.5% |
| Total equity and liabilities | 10/49 | €257,971 | €283,400 | +€25,429 | +9.9% |
| Equity | 10/15 | €237,426 | €246,376 | +€8,951 | +3.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €200,576 | €200,576 | = | 0.0% |
| Distributable reserves | 133 | €200,576 | €200,576 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,450 | €33,401 | +€8,951 | +36.6% |
| Amounts payable | 17/49 | €20,545 | €37,024 | +€16,478 | +80.2% |
| Amounts payable within one year | 42/48 | €20,545 | €37,024 | +€16,478 | +80.2% |
| Trade debts | 44 | €2,932 | €2,923 | -€10 | -0.3% |
| Suppliers | 440/4 | €2,932 | €2,923 | -€10 | -0.3% |
| Advances received on contracts in progress | 46 | - | €29,220 | +€29,220 | |
| Taxes, remuneration and social security | 45 | €13,932 | €4,534 | -€9,398 | -67.5% |
| Taxes | 450/3 | €12,099 | €2,701 | -€9,398 | -77.7% |
| Remuneration and social security | 454/9 | €1,833 | €1,833 | = | 0.0% |
| Other amounts payable | 47/48 | €3,681 | €347 | -€3,334 | -90.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,274 | €1,491 | +€217 | +17.0% |
| Other operating charges | 640/8 | €784 | €932 | +€148 | +18.9% |
| Gross operating margin | 9900 | €6,632 | €13,203 | +€6,571 | +99.1% |
| Operating profit (loss) | 9901 | €4,574 | €10,780 | +€6,206 | +136% |
| Financial income | 75/76B | €1,104 | €2,014 | +€909 | +82.4% |
| Recurring financial income | 75 | €1,104 | €2,014 | +€909 | +82.4% |
| Financial charges | 65/66B | €152 | €259 | +€107 | +70.7% |
| Recurring financial charges | 65 | €152 | €259 | +€107 | +70.7% |
| Profit (loss) for the period before taxes | 9903 | €5,527 | €12,535 | +€7,008 | +127% |
| Income taxes | 67/77 | €2,540 | €3,584 | +€1,044 | +41.1% |
| Profit (loss) for the period | 9904 | €2,987 | €8,951 | +€5,964 | +200% |
| Profit (loss) for the period to be appropriated | 9905 | €2,987 | €8,951 | +€5,964 | +200% |
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 15 October 2026 via checked.be.