KOUBAYOU: 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.
KOUBAYOU
Largest movements
- Cash +€4,893
up €4,893 (+39.5%), from €12,383 to €17,275
mainly Net result for the year (+€4,339) and Tax, wage and social debts (+€554)
- Profit (loss) carried forward +€4,339
up €4,339 (+37.1%), from €11,683 to €16,021
- Tax, wage and social debts +€554
up €554 (+277%), from €200 to €754
- Purchases and services +€123,478
up €123,478 (+193%), from €63,819 to €187,297
- Turnover +€116,529
up €116,529 (+154%), from €75,506 to €192,035
- Gross operating margin -€6,948
down €6,948 (-59.5%), from €11,687 to €4,738
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 | €19,883 | €24,775 | +€4,893 | +24.6% |
| Current assets | 29/58 | €19,883 | €24,775 | +€4,893 | +24.6% |
| Stocks and contracts in progress | 3 | €7,500 | €7,500 | = | 0.0% |
| Stocks | 30/36 | €7,500 | €7,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,383 | €17,275 | +€4,893 | +39.5% |
| Total equity and liabilities | 10/49 | €19,883 | €24,775 | +€4,893 | +24.6% |
| Equity | 10/15 | €19,683 | €24,021 | +€4,339 | +22.0% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Capital | 10 | €8,000 | €8,000 | = | 0.0% |
| Issued capital | 100 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,683 | €16,021 | +€4,339 | +37.1% |
| Amounts payable | 17/49 | €200 | €754 | +€554 | +277% |
| Amounts payable within one year | 42/48 | €200 | €754 | +€554 | +277% |
| Taxes, remuneration and social security | 45 | €200 | €754 | +€554 | +277% |
| Taxes | 450/3 | €200 | €754 | +€554 | +277% |
| Turnover | 70 | €75,506 | €192,035 | +€116,529 | +154% |
| Goods, raw materials, services and sundry goods | 60/61 | €63,819 | €187,297 | +€123,478 | +193% |
| Other operating charges | 640/8 | €4 | €400 | +€396 | +9,509% |
| Gross operating margin | 9900 | €11,687 | €4,738 | -€6,948 | -59.5% |
| Operating profit (loss) | 9901 | €11,683 | €4,339 | -€7,344 | -62.9% |
| Profit (loss) for the period before taxes | 9903 | €11,683 | €4,339 | -€7,344 | -62.9% |
| Profit (loss) for the period | 9904 | €11,683 | €4,339 | -€7,344 | -62.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,683 | €4,339 | -€7,344 | -62.9% |
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.