KoTé: 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.
KoTé
Largest movements
- Tangible fixed assets -€2,508
down €2,508 (-15.2%), from €16,488 to €13,980
of which Furniture and vehicles: -€1,514
- Other debts -€5,846
down €5,846 (-35.7%), from €16,392 to €10,547
- Tax, wage and social debts +€5,339
up €5,339 (+169%), from €3,155 to €8,494
of which Remuneration and social security: +€5,160
- Debts after one year -€3,532
down €3,532 (-42.9%), from €8,229 to €4,697
- Trade debts +€1,354
up €1,354 (+94.7%), from €1,430 to €2,783
- Gross operating margin -€21,071
down €21,071 (-33.3%), from €63,259 to €42,188
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 | €33,222 | €30,966 | -€2,256 | -6.8% |
| Fixed assets | 21/28 | €17,136 | €14,628 | -€2,508 | -14.6% |
| Tangible fixed assets | 22/27 | €16,488 | €13,980 | -€2,508 | -15.2% |
| Land and buildings | 22 | €6,663 | €5,852 | -€811 | -12.2% |
| Plant, machinery and equipment | 23 | €4,461 | €4,277 | -€184 | -4.1% |
| Furniture and vehicles | 24 | €5,364 | €3,851 | -€1,514 | -28.2% |
| Financial fixed assets | 28 | €648 | €648 | = | 0.0% |
| Current assets | 29/58 | €16,086 | €16,338 | +€252 | +1.6% |
| Amounts receivable within one year | 40/41 | €773 | €831 | +€59 | +7.6% |
| Trade receivables | 40 | €421 | €369 | -€52 | -12.4% |
| Other amounts receivable | 41 | €352 | €463 | +€111 | +31.5% |
| Cash at bank and in hand | 54/58 | €14,125 | €14,217 | +€92 | +0.7% |
| Deferred charges and accrued income | 490/1 | €1,188 | €1,289 | +€101 | +8.5% |
| Total equity and liabilities | 10/49 | €33,222 | €30,966 | -€2,256 | -6.8% |
| Equity | 10/15 | €672 | €913 | +€240 | +35.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,328 | -€9,087 | +€240 | +2.6% |
| Amounts payable | 17/49 | €32,550 | €30,053 | -€2,497 | -7.7% |
| Amounts payable after more than one year | 17 | €8,229 | €4,697 | -€3,532 | -42.9% |
| Financial debts | 170/4 | €8,229 | €4,697 | -€3,532 | -42.9% |
| Amounts payable within one year | 42/48 | €24,321 | €25,356 | +€1,035 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €3,344 | €3,532 | +€189 | +5.6% |
| Trade debts | 44 | €1,430 | €2,783 | +€1,354 | +94.7% |
| Suppliers | 440/4 | €1,430 | €2,783 | +€1,354 | +94.7% |
| Taxes, remuneration and social security | 45 | €3,155 | €8,494 | +€5,339 | +169% |
| Taxes | 450/3 | €1,655 | €1,834 | +€179 | +10.8% |
| Remuneration and social security | 454/9 | €1,500 | €6,660 | +€5,160 | +344% |
| Other amounts payable | 47/48 | €16,392 | €10,547 | -€5,846 | -35.7% |
| Remuneration, social security and pensions | 62 | €35,393 | €35,518 | +€124 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,956 | €3,581 | +€625 | +21.2% |
| Other operating charges | 640/8 | €1,104 | €1,724 | +€620 | +56.2% |
| Gross operating margin | 9900 | €63,259 | €42,188 | -€21,071 | -33.3% |
| Operating profit (loss) | 9901 | €23,806 | €1,365 | -€22,441 | -94.3% |
| Financial income | 75/76B | €409 | €78 | -€331 | -80.8% |
| Recurring financial income | 75 | €409 | €78 | -€331 | -80.8% |
| Financial charges | 65/66B | €1,433 | €1,203 | -€230 | -16.0% |
| Recurring financial charges | 65 | €1,433 | €1,203 | -€230 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €22,783 | €240 | -€22,542 | -98.9% |
| Profit (loss) for the period | 9904 | €22,783 | €240 | -€22,542 | -98.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,783 | €240 | -€22,542 | -98.9% |
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 18 October 2026 via checked.be.