KOZYMO: what changed
Two fiscal 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.
KOZYMO
Largest movements
- Stocks and contracts -€104,644
down €104,644 (-42.9%), from €244,169 to €139,525
- Financial fixed assets +€18,300
up €18,300 (+121.0%), from €15,125 to €33,425
- Cash +€10,377
up €10,377 (+423.1%), from €2,453 to €12,830
mainly Stocks and contracts (+€104,644) and Net result for the year (+€58,763)
- Short-term financial debts -€152,523
no longer reported in 2025 (was €152,523)
- Profit (loss) carried forward +€58,763
up €58,763 (+75.4%), from -€77,957 to -€19,194
- Other debts +€41,723
up €41,723 (+45.6%), from €91,446 to €133,168
- Trade debts -€39,970
down €39,970 (-53.6%), from €74,576 to €34,606
- Provisions +€17,104
up €17,104 (+98.9%), from €17,291 to €34,395
- Gross operating margin +€114,915
up €114,915, from -€31,405 to €83,510
- Provisions +€17,104
new in 2025: €17,104
- Depreciation -€7,850
no longer reported in 2025 (was €7,850)
- Financial charges -€2,997
down €2,997 (-33.3%), from €9,007 to €6,010
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 | €262,457 | €188,155 | -€74,302 | -28.3% |
| Fixed assets | 21/28 | €15,125 | €33,425 | +€18,300 | +121.0% |
| Financial fixed assets | 28 | €15,125 | €33,425 | +€18,300 | +121.0% |
| Current assets | 29/58 | €247,332 | €154,730 | -€92,602 | -37.4% |
| Stocks and contracts in progress | 3 | €244,169 | €139,525 | -€104,644 | -42.9% |
| Stocks | 30/36 | €244,169 | €139,525 | -€104,644 | -42.9% |
| Amounts receivable within one year | 40/41 | €611 | - | -€611 | |
| Other amounts receivable | 41 | €611 | - | -€611 | |
| Cash at bank and in hand | 54/58 | €2,453 | €12,830 | +€10,377 | +423.1% |
| Deferred charges and accrued income | 490/1 | €99 | €2,375 | +€2,276 | +2300.5% |
| Total equity and liabilities | 10/49 | €262,457 | €188,155 | -€74,302 | -28.3% |
| Equity | 10/15 | -€73,957 | -€15,194 | +€58,763 | +79.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,957 | -€19,194 | +€58,763 | +75.4% |
| Provisions and deferred taxes | 16 | €17,291 | €34,395 | +€17,104 | +98.9% |
| Provisions for liabilities and charges | 160/5 | €17,291 | €34,395 | +€17,104 | +98.9% |
| Other liabilities and charges | 164/5 | €17,291 | €34,395 | +€17,104 | +98.9% |
| Amounts payable | 17/49 | €319,123 | €168,954 | -€150,169 | -47.1% |
| Amounts payable within one year | 42/48 | €319,123 | €168,954 | -€150,169 | -47.1% |
| Financial debts | 43 | €152,523 | - | -€152,523 | |
| Credit institutions | 430/8 | €152,523 | - | -€152,523 | |
| Trade debts | 44 | €74,576 | €34,606 | -€39,970 | -53.6% |
| Suppliers | 440/4 | €74,576 | €34,606 | -€39,970 | -53.6% |
| Taxes, remuneration and social security | 45 | €579 | €1,180 | +€601 | +103.8% |
| Taxes | 450/3 | €579 | €1,180 | +€601 | +103.8% |
| Other amounts payable | 47/48 | €91,446 | €133,168 | +€41,723 | +45.6% |
| Non-recurring operating income | 76A | €1,921 | - | -€1,921 | |
| Remuneration, social security and pensions | 62 | -€262 | - | +€262 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,850 | - | -€7,850 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €17,104 | +€17,104 | |
| Other operating charges | 640/8 | €1,367 | €1,342 | -€25 | -1.8% |
| Gross operating margin | 9900 | -€31,405 | €83,510 | +€114,915 | |
| Operating profit (loss) | 9901 | -€40,361 | €65,064 | +€105,425 | |
| Financial charges | 65/66B | €9,007 | €6,010 | -€2,997 | -33.3% |
| Recurring financial charges | 65 | €9,007 | €6,010 | -€2,997 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | -€49,368 | €59,054 | +€108,422 | |
| Income taxes | 67/77 | - | €291 | +€291 | |
| Profit (loss) for the period | 9904 | -€49,368 | €58,763 | +€108,131 | |
| Profit (loss) for the period to be appropriated | 9905 | -€49,368 | €58,763 | +€108,131 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.