KuBomas: 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.
KuBomas
Largest movements
- Receivables within one year +€67,706
up €67,706 (+147.5%), from €45,914 to €113,620
of which Other amounts receivable: +€88,018
- Tangible fixed assets -€16,117
down €16,117 (-10.0%), from €161,658 to €145,541
of which Furniture and vehicles: -€11,487
- Cash +€15,198
up €15,198 (+10.0%), from €152,612 to €167,811
mainly Net result for the year (+€58,777) and Depreciation (+€16,117)
- Reserves +€58,777
up €58,777 (+16.9%), from €348,260 to €407,037
- Gross operating margin -€21,960
down €21,960 (-19.8%), from €110,946 to €88,986
- Depreciation +€10,282
up €10,282 (+176.2%), from €5,835 to €16,117
- Taxes -€5,421
down €5,421 (-24.8%), from €21,886 to €16,465
- Financial income +€3,761
up €3,761 (+9402675.0%), from €0 to €3,761
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 | €360,184 | €426,971 | +€66,788 | +18.5% |
| Fixed assets | 21/28 | €161,658 | €145,541 | -€16,117 | -10.0% |
| Tangible fixed assets | 22/27 | €161,658 | €145,541 | -€16,117 | -10.0% |
| Land and buildings | 22 | €101,458 | €98,579 | -€2,879 | -2.8% |
| Plant, machinery and equipment | 23 | €3,454 | €1,705 | -€1,750 | -50.7% |
| Furniture and vehicles | 24 | €56,745 | €45,257 | -€11,487 | -20.2% |
| Current assets | 29/58 | €198,526 | €281,431 | +€82,905 | +41.8% |
| Amounts receivable within one year | 40/41 | €45,914 | €113,620 | +€67,706 | +147.5% |
| Trade receivables | 40 | €42,357 | €22,045 | -€20,312 | -48.0% |
| Other amounts receivable | 41 | €3,556 | €91,575 | +€88,018 | +2474.9% |
| Cash at bank and in hand | 54/58 | €152,612 | €167,811 | +€15,198 | +10.0% |
| Total equity and liabilities | 10/49 | €360,184 | €426,971 | +€66,788 | +18.5% |
| Equity | 10/15 | €350,120 | €408,897 | +€58,777 | +16.8% |
| Contributions | 10/11 | €1,860 | €1,860 | = | 0.0% |
| Reserves | 13 | €348,260 | €407,037 | +€58,777 | +16.9% |
| Distributable reserves | 133 | €348,260 | €407,037 | +€58,777 | +16.9% |
| Amounts payable | 17/49 | €10,064 | €18,075 | +€8,011 | +79.6% |
| Amounts payable within one year | 42/48 | €10,064 | €18,075 | +€8,011 | +79.6% |
| Trade debts | 44 | €1,496 | €1,810 | +€314 | +21.0% |
| Suppliers | 440/4 | €1,496 | €1,810 | +€314 | +21.0% |
| Taxes, remuneration and social security | 45 | €8,532 | €12,710 | +€4,178 | +49.0% |
| Taxes | 450/3 | €8,532 | €12,710 | +€4,178 | +49.0% |
| Other amounts payable | 47/48 | €36 | €3,555 | +€3,519 | +9774.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,835 | €16,117 | +€10,282 | +176.2% |
| Other operating charges | 640/8 | €1,078 | €1,252 | +€174 | +16.1% |
| Gross operating margin | 9900 | €110,946 | €88,986 | -€21,960 | -19.8% |
| Operating profit (loss) | 9901 | €104,034 | €71,618 | -€32,416 | -31.2% |
| Financial income | 75/76B | €0 | €3,761 | +€3,761 | +9402675.0% |
| Recurring financial income | 75 | €0 | €3,761 | +€3,761 | +9402675.0% |
| Financial charges | 65/66B | €136 | €136 | +€0 | +0.1% |
| Recurring financial charges | 65 | €136 | €136 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €103,897 | €75,242 | -€28,655 | -27.6% |
| Income taxes | 67/77 | €21,886 | €16,465 | -€5,421 | -24.8% |
| Profit (loss) for the period | 9904 | €82,011 | €58,777 | -€23,235 | -28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €82,011 | €58,777 | -€23,235 | -28.3% |
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 3 October 2026 via checked.be.