KOTPUNT: 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.
KOTPUNT
Largest movements
- Receivables within one year +€19,106
up €19,106 (+33.1%), from €57,674 to €76,780
of which Trade receivables: +€21,337
- Cash -€2,573
down €2,573 (-100%), from €2,573 to €0
mainly Trade debts (-€128,135) and Tax, wage and social debts (-€54,644)
- Deferred charges and accrued income +€1,873
new in 2024: €1,873
- Profit (loss) carried forward +€169,495
up €169,495 (+33.5%), from -€505,742 to -€336,247
- Trade debts -€128,135
down €128,135 (-98.0%), from €130,732 to €2,597
- Tax, wage and social debts -€54,644
down €54,644 (-72.3%), from €75,530 to €20,886
of which Taxes: -€47,470
- Short-term financial debts +€25,509
up €25,509 (+204%), from €12,498 to €38,007
of which Other loans: +€27,120
- Current portion of long-term debt +€15,298
up €15,298 (+104%), from €14,702 to €30,000
- Gross operating margin +€305,851
up €305,851, from -€112,345 to €193,506
- Staff costs -€24,897
down €24,897 (-58.7%), from €42,399 to €17,502
- Financial charges +€3,027
up €3,027 (+341%), from €889 to €3,916
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,932 | €81,204 | +€18,272 | +29.0% |
| Fixed assets | 21/28 | €2,684 | €2,551 | -€134 | -5.0% |
| Tangible fixed assets | 22/27 | €134 | €0 | -€134 | -100% |
| Furniture and vehicles | 24 | €134 | €0 | -€134 | -100% |
| Financial fixed assets | 28 | €2,551 | €2,551 | = | 0.0% |
| Current assets | 29/58 | €60,248 | €78,653 | +€18,406 | +30.5% |
| Amounts receivable within one year | 40/41 | €57,674 | €76,780 | +€19,106 | +33.1% |
| Trade receivables | 40 | €44,260 | €65,597 | +€21,337 | +48.2% |
| Other amounts receivable | 41 | €13,414 | €11,184 | -€2,231 | -16.6% |
| Cash at bank and in hand | 54/58 | €2,573 | €0 | -€2,573 | -100% |
| Deferred charges and accrued income | 490/1 | - | €1,873 | +€1,873 | |
| Total equity and liabilities | 10/49 | €62,932 | €81,204 | +€18,272 | +29.0% |
| Equity | 10/15 | -€387,143 | -€217,647 | +€169,495 | +43.8% |
| Contributions | 10/11 | €118,600 | €118,600 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Contributions outside capital | 11 | €57,100 | €57,100 | = | 0.0% |
| Share premium | 1100/10 | €57,100 | €57,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€505,742 | -€336,247 | +€169,495 | +33.5% |
| Amounts payable | 17/49 | €450,075 | €298,851 | -€151,224 | -33.6% |
| Amounts payable after more than one year | 17 | €17,298 | €2,400 | -€14,898 | -86.1% |
| Financial debts | 170/4 | €17,298 | €2,400 | -€14,898 | -86.1% |
| Amounts payable within one year | 42/48 | €431,795 | €292,262 | -€139,533 | -32.3% |
| Current portion of amounts payable after more than one year | 42 | €14,702 | €30,000 | +€15,298 | +104% |
| Financial debts | 43 | €12,498 | €38,007 | +€25,509 | +204% |
| Credit institutions | 430/8 | €12,498 | €10,887 | -€1,611 | -12.9% |
| Other loans | 439 | - | €27,120 | +€27,120 | |
| Trade debts | 44 | €130,732 | €2,597 | -€128,135 | -98.0% |
| Suppliers | 440/4 | €130,732 | €2,597 | -€128,135 | -98.0% |
| Taxes, remuneration and social security | 45 | €75,530 | €20,886 | -€54,644 | -72.3% |
| Taxes | 450/3 | €68,356 | €20,886 | -€47,470 | -69.4% |
| Remuneration and social security | 454/9 | €7,174 | €0 | -€7,174 | -100% |
| Other amounts payable | 47/48 | €198,334 | €200,773 | +€2,439 | +1.2% |
| Accrued charges and deferred income | 492/3 | €981 | €4,189 | +€3,208 | +327% |
| Remuneration, social security and pensions | 62 | €42,399 | €17,502 | -€24,897 | -58.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €535 | €134 | -€401 | -75.0% |
| Other operating charges | 640/8 | €2,000 | €3,669 | +€1,669 | +83.5% |
| Non-recurring operating charges | 66A | €1,210 | -€1,210 | -€2,420 | |
| Gross operating margin | 9900 | -€112,345 | €193,506 | +€305,851 | |
| Operating profit (loss) | 9901 | -€158,488 | €173,411 | +€331,899 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €889 | €3,916 | +€3,027 | +341% |
| Recurring financial charges | 65 | €889 | €3,916 | +€3,027 | +341% |
| Profit (loss) for the period before taxes | 9903 | -€159,377 | €169,495 | +€328,872 | |
| Profit (loss) for the period | 9904 | -€159,377 | €169,495 | +€328,872 | |
| Profit (loss) for the period to be appropriated | 9905 | -€159,377 | €169,495 | +€328,872 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.