KÖZLER: 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.
KÖZLER
Largest movements
- Receivables within one year +€15,678
up €15,678 (+827%), from €1,895 to €17,574
of which Other amounts receivable: +€8,394
- Cash -€745
down €745 (-42.8%), from €1,739 to €995
mainly Receivables within one year (-€15,678) and Other debts (-€7,586)
- Tangible fixed assets -€431
no longer reported in 2025 (was €431)
- Profit (loss) carried forward +€16,600
up €16,600, from -€5,794 to €10,806
- Other debts -€7,586
no longer reported in 2025 (was €7,586)
- Tax, wage and social debts +€5,931
new in 2025: €5,931
- Trade debts -€362
down €362 (-30.9%), from €1,173 to €811
- Gross operating margin +€21,189
up €21,189 (+1,013%), from €2,091 to €23,280
- Taxes +€5,598
up €5,598 (+1,681%), from €333 to €5,931
- Depreciation -€3,878
down €3,878 (-90.0%), from €4,309 to €431
- Financial income +€247
up €247 (+4,421%), from €6 to €252
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 | €4,065 | €18,647 | +€14,582 | +359% |
| Fixed assets | 21/28 | €431 | - | -€431 | |
| Tangible fixed assets | 22/27 | €431 | - | -€431 | |
| Furniture and vehicles | 24 | €431 | - | -€431 | |
| Current assets | 29/58 | €3,635 | €18,647 | +€15,012 | +413% |
| Amounts receivable within one year | 40/41 | €1,895 | €17,574 | +€15,678 | +827% |
| Trade receivables | 40 | €960 | €8,245 | +€7,285 | +759% |
| Other amounts receivable | 41 | €935 | €9,329 | +€8,394 | +897% |
| Cash at bank and in hand | 54/58 | €1,739 | €995 | -€745 | -42.8% |
| Deferred charges and accrued income | 490/1 | - | €79 | +€79 | |
| Total equity and liabilities | 10/49 | €4,065 | €18,647 | +€14,582 | +359% |
| Equity | 10/15 | -€4,694 | €11,906 | +€16,600 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,794 | €10,806 | +€16,600 | |
| Amounts payable | 17/49 | €8,759 | €6,742 | -€2,018 | -23.0% |
| Amounts payable within one year | 42/48 | €8,759 | €6,742 | -€2,018 | -23.0% |
| Trade debts | 44 | €1,173 | €811 | -€362 | -30.9% |
| Suppliers | 440/4 | €1,173 | €811 | -€362 | -30.9% |
| Taxes, remuneration and social security | 45 | - | €5,931 | +€5,931 | |
| Taxes | 450/3 | - | €5,931 | +€5,931 | |
| Other amounts payable | 47/48 | €7,586 | - | -€7,586 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,309 | €431 | -€3,878 | -90.0% |
| Other operating charges | 640/8 | €520 | €494 | -€26 | -5.0% |
| Gross operating margin | 9900 | €2,091 | €23,280 | +€21,189 | +1,013% |
| Operating profit (loss) | 9901 | -€2,737 | €22,355 | +€25,093 | |
| Financial income | 75/76B | €6 | €252 | +€247 | +4,421% |
| Recurring financial income | 75 | €6 | €252 | +€247 | +4,421% |
| Financial charges | 65/66B | €22 | €77 | +€55 | +247% |
| Recurring financial charges | 65 | €22 | €77 | +€55 | +247% |
| Profit (loss) for the period before taxes | 9903 | -€2,754 | €22,530 | +€25,284 | |
| Income taxes | 67/77 | €333 | €5,931 | +€5,598 | +1,681% |
| Profit (loss) for the period | 9904 | -€3,087 | €16,600 | +€19,687 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,087 | €16,600 | +€19,687 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.