KOTS & MAISONS: 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.
KOTS & MAISONS
Largest movements
- Receivables after one year +€6,491
up €6,491 (+2.4%), from €272,842 to €279,334
- Profit (loss) carried forward +€241,377
up €241,377, from -€241,377 to €0
- Contributions -€224,400
down €224,400 (-44.5%), from €504,600 to €280,200
- Provisions -€7,100
down €7,100 (-100.0%), from €7,100 to €0
- Gross operating margin +€38,636
up €38,636, from -€37,675 to €961
- Financial charges -€19,190
down €19,190 (-99.6%), from €19,270 to €80
- Financial income +€11,439
up €11,439 (+149.9%), from €7,631 to €19,070
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 | €273,071 | €281,390 | +€8,319 | +3.0% |
| Fixed assets | 21/28 | - | €735 | +€735 | |
| Financial fixed assets | 28 | - | €735 | +€735 | |
| Current assets | 29/58 | €273,071 | €280,655 | +€7,584 | +2.8% |
| Amounts receivable after more than one year | 29 | €272,842 | €279,334 | +€6,491 | +2.4% |
| Other amounts receivable | 291 | €272,842 | €279,334 | +€6,491 | +2.4% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €215 | €420 | +€205 | +95.4% |
| Other amounts receivable | 41 | €215 | €420 | +€205 | +95.4% |
| Cash at bank and in hand | 54/58 | €14 | €696 | +€683 | +5002.1% |
| Deferred charges and accrued income | 490/1 | - | €205 | +€205 | |
| Total equity and liabilities | 10/49 | €273,071 | €281,390 | +€8,319 | +3.0% |
| Equity | 10/15 | €263,223 | €280,200 | +€16,977 | +6.4% |
| Contributions | 10/11 | €504,600 | €280,200 | -€224,400 | -44.5% |
| Profit (loss) carried forward | 14 | -€241,377 | €0 | +€241,377 | |
| Provisions and deferred taxes | 16 | €7,100 | €0 | -€7,100 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €7,100 | €0 | -€7,100 | -100.0% |
| Environmental obligations | 163 | €7,100 | €0 | -€7,100 | -100.0% |
| Amounts payable | 17/49 | €2,748 | €1,191 | -€1,557 | -56.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €505 | €982 | +€476 | +94.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €505 | €982 | +€476 | +94.3% |
| Suppliers | 440/4 | €505 | €982 | +€476 | +94.3% |
| Accrued charges and deferred income | 492/3 | €2,243 | €209 | -€2,034 | -90.7% |
| Non-recurring operating income | 76A | - | €7,100 | +€7,100 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €314 | €105 | -€209 | -66.7% |
| Non-recurring operating charges | 66A | - | €2,869 | +€2,869 | |
| Gross operating margin | 9900 | -€37,675 | €961 | +€38,636 | |
| Operating profit (loss) | 9901 | -€37,989 | -€2,013 | +€35,976 | +94.7% |
| Financial income | 75/76B | €7,631 | €19,070 | +€11,439 | +149.9% |
| Recurring financial income | 75 | €7,631 | €19,070 | +€11,439 | +149.9% |
| Financial charges | 65/66B | €19,270 | €80 | -€19,190 | -99.6% |
| Recurring financial charges | 65 | €19,270 | €80 | -€19,190 | -99.6% |
| Profit (loss) for the period before taxes | 9903 | -€49,629 | €16,977 | +€66,605 | |
| Profit (loss) for the period | 9904 | -€49,629 | €16,977 | +€66,605 | |
| Profit (loss) for the period to be appropriated | 9905 | -€49,629 | €16,977 | +€66,605 |
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 11 October 2026 via checked.be.