KUKA: 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.
KUKA
Largest movements
- Current investments +€25,000
up €25,000 (+125.0%), from €20,000 to €45,000
- Tangible fixed assets -€12,793
down €12,793 (-7.3%), from €175,920 to €163,127
of which Land and buildings: -€10,424
- Receivables within one year -€6,497
down €6,497 (-7.6%), from €85,149 to €78,653
of which Trade receivables: -€10,537
- Cash +€5,363
up €5,363 (+133.9%), from €4,006 to €9,370
mainly Net result for the year (+€13,930) and Depreciation (+€12,793)
- Profit (loss) carried forward +€13,930
up €13,930 (+29.4%), from €47,424 to €61,354
- Advances received -€10,537
no longer reported in 2025 (was €10,537)
- Tax, wage and social debts +€5,071
up €5,071 (+95.1%), from €5,331 to €10,402
- Gross operating margin -€1,906
down €1,906 (-5.6%), from €34,076 to €32,170
- Financial income -€487
down €487 (-10.9%), from €4,465 to €3,978
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 | €285,075 | €296,149 | +€11,074 | +3.9% |
| Fixed assets | 21/28 | €175,920 | €163,127 | -€12,793 | -7.3% |
| Tangible fixed assets | 22/27 | €175,920 | €163,127 | -€12,793 | -7.3% |
| Land and buildings | 22 | €101,881 | €91,457 | -€10,424 | -10.2% |
| Plant, machinery and equipment | 23 | €74,039 | €71,670 | -€2,368 | -3.2% |
| Current assets | 29/58 | €109,155 | €133,022 | +€23,867 | +21.9% |
| Amounts receivable within one year | 40/41 | €85,149 | €78,653 | -€6,497 | -7.6% |
| Trade receivables | 40 | €10,537 | - | -€10,537 | |
| Other amounts receivable | 41 | €74,612 | €78,653 | +€4,040 | +5.4% |
| Current investments | 50/53 | €20,000 | €45,000 | +€25,000 | +125.0% |
| Cash at bank and in hand | 54/58 | €4,006 | €9,370 | +€5,363 | +133.9% |
| Total equity and liabilities | 10/49 | €285,075 | €296,149 | +€11,074 | +3.9% |
| Equity | 10/15 | €258,551 | €272,481 | +€13,930 | +5.4% |
| Contributions | 10/11 | €143,725 | €143,725 | = | 0.0% |
| Reserves | 13 | €67,402 | €67,402 | = | 0.0% |
| Distributable reserves | 133 | €67,402 | €67,402 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,424 | €61,354 | +€13,930 | +29.4% |
| Amounts payable | 17/49 | €26,524 | €23,668 | -€2,856 | -10.8% |
| Amounts payable after more than one year | 17 | €4,000 | €5,960 | +€1,960 | +49.0% |
| Other amounts payable | 178/9 | €4,000 | €5,960 | +€1,960 | +49.0% |
| Amounts payable within one year | 42/48 | €19,697 | €15,054 | -€4,643 | -23.6% |
| Trade debts | 44 | - | €1,573 | +€1,573 | |
| Suppliers | 440/4 | - | €1,573 | +€1,573 | |
| Advances received on contracts in progress | 46 | €10,537 | - | -€10,537 | |
| Taxes, remuneration and social security | 45 | €5,331 | €10,402 | +€5,071 | +95.1% |
| Taxes | 450/3 | €5,331 | €10,402 | +€5,071 | +95.1% |
| Other amounts payable | 47/48 | €3,829 | €3,079 | -€750 | -19.6% |
| Accrued charges and deferred income | 492/3 | €2,827 | €2,654 | -€173 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,552 | €12,793 | +€241 | +1.9% |
| Other operating charges | 640/8 | €3,772 | €4,103 | +€332 | +8.8% |
| Gross operating margin | 9900 | €34,076 | €32,170 | -€1,906 | -5.6% |
| Operating profit (loss) | 9901 | €17,752 | €15,274 | -€2,478 | -14.0% |
| Financial income | 75/76B | €4,465 | €3,978 | -€487 | -10.9% |
| Recurring financial income | 75 | €4,465 | €3,978 | -€487 | -10.9% |
| Financial charges | 65/66B | €346 | €251 | -€95 | -27.4% |
| Recurring financial charges | 65 | €346 | €251 | -€95 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €21,871 | €19,001 | -€2,870 | -13.1% |
| Income taxes | 67/77 | €5,331 | €5,071 | -€260 | -4.9% |
| Profit (loss) for the period | 9904 | €16,540 | €13,930 | -€2,610 | -15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,540 | €13,930 | -€2,610 | -15.8% |
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 12 October 2026 via checked.be.