BRUSSELS KOI'S SERVICES: what changed
BRUSSELS KOI'S SERVICES
Largest movements
- Receivables within one year -€24,191
down €24,191 (-41.4%), from €58,478 to €34,287
of which Other amounts receivable: -€23,843
- Tangible fixed assets -€15,936
down €15,936 (-18.4%), from €86,391 to €70,455
of which Furniture and vehicles: -€14,056
- Cash +€12,542
up €12,542 (+43.8%), from €28,664 to €41,206
mainly Net result for the year (+€29,121) and Receivables within one year (+€24,191)
- Other debts -€35,750
no longer reported in 2025 (was €35,750)
- Reserves +€29,121
up €29,121 (+52.2%), from €55,769 to €84,890
of which Distributable reserves: +€29,121
- Debts after one year -€17,491
down €17,491 (-40.2%), from €43,551 to €26,061
- Current portion of long-term debt -€9,391
down €9,391 (-34.9%), from €26,882 to €17,491
- Tax, wage and social debts +€8,861
up €8,861 (+34.7%), from €25,501 to €34,362
- Gross operating margin -€61,567
down €61,567 (-51.5%), from €119,474 to €57,907
- Depreciation -€18,057
down €18,057 (-65.0%), from €27,786 to €9,729
- Taxes -€13,446
down €13,446 (-47.9%), from €28,041 to €14,596
- Financial charges -€3,153
down €3,153 (-54.8%), from €5,754 to €2,601
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 | €206,496 | €179,971 | -€26,525 | -12.8% |
| Fixed assets | 21/28 | €86,541 | €70,605 | -€15,936 | -18.4% |
| Tangible fixed assets | 22/27 | €86,391 | €70,455 | -€15,936 | -18.4% |
| Plant, machinery and equipment | 23 | €4,290 | €2,409 | -€1,881 | -43.8% |
| Furniture and vehicles | 24 | €82,101 | €68,045 | -€14,056 | -17.1% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €119,955 | €109,366 | -€10,589 | -8.8% |
| Stocks and contracts in progress | 3 | €31,868 | €32,863 | +€995 | +3.1% |
| Stocks | 30/36 | €31,868 | €32,863 | +€995 | +3.1% |
| Amounts receivable within one year | 40/41 | €58,478 | €34,287 | -€24,191 | -41.4% |
| Trade receivables | 40 | €7,643 | €7,296 | -€347 | -4.5% |
| Other amounts receivable | 41 | €50,835 | €26,992 | -€23,843 | -46.9% |
| Cash at bank and in hand | 54/58 | €28,664 | €41,206 | +€12,542 | +43.8% |
| Deferred charges and accrued income | 490/1 | €945 | €1,009 | +€64 | +6.8% |
| Total equity and liabilities | 10/49 | €206,496 | €179,971 | -€26,525 | -12.8% |
| Equity | 10/15 | €61,969 | €91,090 | +€29,121 | +47.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €55,769 | €84,890 | +€29,121 | +52.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €53,909 | €83,030 | +€29,121 | +54.0% |
| Amounts payable | 17/49 | €144,527 | €88,881 | -€55,646 | -38.5% |
| Amounts payable after more than one year | 17 | €43,551 | €26,061 | -€17,491 | -40.2% |
| Financial debts | 170/4 | €43,551 | €26,061 | -€17,491 | -40.2% |
| Amounts payable within one year | 42/48 | €100,975 | €62,820 | -€38,155 | -37.8% |
| Current portion of amounts payable after more than one year | 42 | €26,882 | €17,491 | -€9,391 | -34.9% |
| Trade debts | 44 | €12,843 | €10,968 | -€1,875 | -14.6% |
| Suppliers | 440/4 | €12,843 | €10,968 | -€1,875 | -14.6% |
| Taxes, remuneration and social security | 45 | €25,501 | €34,362 | +€8,861 | +34.7% |
| Taxes | 450/3 | €25,501 | €34,362 | +€8,861 | +34.7% |
| Other amounts payable | 47/48 | €35,750 | - | -€35,750 | |
| Non-recurring operating income | 76A | €47,691 | - | -€47,691 | |
| Remuneration, social security and pensions | 62 | €1,776 | €2,051 | +€276 | +15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,786 | €9,729 | -€18,057 | -65.0% |
| Other operating charges | 640/8 | €55 | €55 | = | 0.0% |
| Non-recurring operating charges | 66A | €820 | - | -€820 | |
| Gross operating margin | 9900 | €119,474 | €57,907 | -€61,567 | -51.5% |
| Operating profit (loss) | 9901 | €89,037 | €46,071 | -€42,966 | -48.3% |
| Financial income | 75/76B | €1 | €246 | +€246 | +28,562% |
| Recurring financial income | 75 | €1 | €246 | +€246 | +28,562% |
| Financial charges | 65/66B | €5,754 | €2,601 | -€3,153 | -54.8% |
| Recurring financial charges | 65 | €5,754 | €2,601 | -€3,153 | -54.8% |
| Profit (loss) for the period before taxes | 9903 | €83,284 | €43,716 | -€39,567 | -47.5% |
| Income taxes | 67/77 | €28,041 | €14,596 | -€13,446 | -47.9% |
| Profit (loss) for the period | 9904 | €55,242 | €29,121 | -€26,122 | -47.3% |
| Profit (loss) for the period to be appropriated | 9905 | €55,242 | €29,121 | -€26,122 | -47.3% |
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 2 November 2026 via checked.be.