KOZ-ELEC: what changed
KOZ-ELEC
Largest movements
- Stocks and contracts -€13,212
no longer reported in 2025 (was €13,212)
- Receivables within one year +€1,838
up €1,838 (+106%), from €1,734 to €3,572
of which Trade receivables: +€1,785
- Tangible fixed assets -€1,681
no longer reported in 2025 (was €1,681)
of which Furniture and vehicles: -€1,681
- Intangible fixed assets -€1,575
no longer reported in 2025 (was €1,575)
- Deferred charges and accrued income +€820
up €820 (+926%), from €89 to €908
- Profit (loss) carried forward -€10,693
down €10,693 (-386%), from -€2,770 to -€13,463
- Trade debts -€1,500
down €1,500 (-64.4%), from €2,328 to €828
- Tax, wage and social debts -€894
down €894 (-45.4%), from €1,967 to €1,073
of which Remuneration and social security: -€500
- Gross operating margin +€2,637
up €2,637 (+23.8%), from -€11,077 to -€8,440
- Depreciation -€2,142
no longer reported in 2025 (was €2,142)
- Other operating charges +€1,759
up €1,759 (+530%), from €332 to €2,091
- Financial charges -€371
down €371 (-69.6%), from €533 to €162
- Taxes -€151
no longer reported in 2025 (was €151)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,125 | €7,038 | -€13,087 | -65.0% |
| Fixed assets | 21/28 | €3,256 | - | -€3,256 | |
| Intangible fixed assets | 21 | €1,575 | - | -€1,575 | |
| Tangible fixed assets | 22/27 | €1,681 | - | -€1,681 | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,681 | - | -€1,681 | |
| Current assets | 29/58 | €16,869 | €7,038 | -€9,831 | -58.3% |
| Stocks and contracts in progress | 3 | €13,212 | - | -€13,212 | |
| Stocks | 30/36 | €13,212 | - | -€13,212 | |
| Amounts receivable within one year | 40/41 | €1,734 | €3,572 | +€1,838 | +106% |
| Trade receivables | 40 | €1,215 | €3,000 | +€1,785 | +147% |
| Other amounts receivable | 41 | €519 | €572 | +€53 | +10.1% |
| Cash at bank and in hand | 54/58 | €1,834 | €2,558 | +€724 | +39.5% |
| Deferred charges and accrued income | 490/1 | €89 | €908 | +€820 | +926% |
| Total equity and liabilities | 10/49 | €20,125 | €7,038 | -€13,087 | -65.0% |
| Equity | 10/15 | €15,830 | €5,137 | -€10,693 | -67.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,770 | -€13,463 | -€10,693 | -386% |
| Amounts payable | 17/49 | €4,295 | €1,901 | -€2,394 | -55.7% |
| Amounts payable within one year | 42/48 | €4,295 | €1,901 | -€2,394 | -55.7% |
| Trade debts | 44 | €2,328 | €828 | -€1,500 | -64.4% |
| Suppliers | 440/4 | €2,328 | €828 | -€1,500 | -64.4% |
| Taxes, remuneration and social security | 45 | €1,967 | €1,073 | -€894 | -45.4% |
| Taxes | 450/3 | €1,467 | €1,073 | -€394 | -26.9% |
| Remuneration and social security | 454/9 | €500 | - | -€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,142 | - | -€2,142 | |
| Other operating charges | 640/8 | €332 | €2,091 | +€1,759 | +530% |
| Gross operating margin | 9900 | -€11,077 | -€8,440 | +€2,637 | +23.8% |
| Operating profit (loss) | 9901 | -€13,551 | -€10,531 | +€3,020 | +22.3% |
| Financial charges | 65/66B | €533 | €162 | -€371 | -69.6% |
| Recurring financial charges | 65 | €533 | €162 | -€371 | -69.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,084 | -€10,693 | +€3,391 | +24.1% |
| Income taxes | 67/77 | €151 | - | -€151 | |
| Profit (loss) for the period | 9904 | -€14,235 | -€10,693 | +€3,542 | +24.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,235 | -€10,693 | +€3,542 | +24.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.