CHATEAU KOO: 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.
CHATEAU KOO
Largest movements
- Receivables within one year +€8,869
up €8,869 (+415%), from €2,139 to €11,008
of which Trade receivables: +€6,100
- Cash -€3,894
down €3,894 (-76.7%), from €5,074 to €1,180
mainly Debts after one year (-€14,431) and Receivables within one year (-€8,869)
- Deferred charges and accrued income -€3,404
down €3,404 (-46.0%), from €7,392 to €3,988
- Tangible fixed assets -€1,608
down €1,608 (-11.3%), from €14,237 to €12,629
of which Land and buildings: -€914
- Debts after one year -€14,431
down €14,431 (-21.8%), from €66,257 to €51,826
- Trade debts +€9,813
up €9,813 (+565%), from €1,737 to €11,550
- Tax, wage and social debts +€5,973
up €5,973 (+104%), from €5,754 to €11,726
- Advances received -€3,630
no longer reported in 2025 (was €3,630)
- Profit (loss) carried forward +€2,239
up €2,239 (+3.7%), from -€60,936 to -€58,697
- Gross operating margin -€36,445
down €36,445 (-77.9%), from €46,762 to €10,318
- Taxes -€4,094
down €4,094 (-71.2%), from €5,754 to €1,660
- Financial charges +€922
up €922 (+52.4%), from €1,761 to €2,683
- Depreciation +€753
up €753 (+35.6%), from €2,116 to €2,869
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 | €28,842 | €28,805 | -€37 | -0.1% |
| Fixed assets | 21/28 | €14,237 | €12,629 | -€1,608 | -11.3% |
| Tangible fixed assets | 22/27 | €14,237 | €12,629 | -€1,608 | -11.3% |
| Land and buildings | 22 | €2,742 | €1,828 | -€914 | -33.3% |
| Plant, machinery and equipment | 23 | €3,325 | €2,667 | -€658 | -19.8% |
| Furniture and vehicles | 24 | €8,171 | €8,134 | -€37 | -0.5% |
| Current assets | 29/58 | €14,604 | €16,176 | +€1,572 | +10.8% |
| Amounts receivable within one year | 40/41 | €2,139 | €11,008 | +€8,869 | +415% |
| Trade receivables | 40 | - | €6,100 | +€6,100 | |
| Other amounts receivable | 41 | €2,139 | €4,908 | +€2,769 | +129% |
| Cash at bank and in hand | 54/58 | €5,074 | €1,180 | -€3,894 | -76.7% |
| Deferred charges and accrued income | 490/1 | €7,392 | €3,988 | -€3,404 | -46.0% |
| Total equity and liabilities | 10/49 | €28,842 | €28,805 | -€37 | -0.1% |
| Equity | 10/15 | -€48,536 | -€46,297 | +€2,239 | +4.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,936 | -€58,697 | +€2,239 | +3.7% |
| Amounts payable | 17/49 | €77,378 | €75,102 | -€2,275 | -2.9% |
| Amounts payable after more than one year | 17 | €66,257 | €51,826 | -€14,431 | -21.8% |
| Financial debts | 170/4 | €66,257 | €51,826 | -€14,431 | -21.8% |
| Amounts payable within one year | 42/48 | €11,120 | €23,276 | +€12,156 | +109% |
| Trade debts | 44 | €1,737 | €11,550 | +€9,813 | +565% |
| Suppliers | 440/4 | €1,737 | €11,550 | +€9,813 | +565% |
| Advances received on contracts in progress | 46 | €3,630 | - | -€3,630 | |
| Taxes, remuneration and social security | 45 | €5,754 | €11,726 | +€5,973 | +104% |
| Taxes | 450/3 | €5,754 | €11,726 | +€5,973 | +104% |
| Non-recurring operating income | 76A | €18,235 | - | -€18,235 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,116 | €2,869 | +€753 | +35.6% |
| Other operating charges | 640/8 | €854 | €867 | +€12 | +1.4% |
| Gross operating margin | 9900 | €46,762 | €10,318 | -€36,445 | -77.9% |
| Operating profit (loss) | 9901 | €43,792 | €6,581 | -€37,210 | -85.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,761 | €2,683 | +€922 | +52.4% |
| Recurring financial charges | 65 | €1,761 | €2,683 | +€922 | +52.4% |
| Profit (loss) for the period before taxes | 9903 | €42,031 | €3,899 | -€38,132 | -90.7% |
| Income taxes | 67/77 | €5,754 | €1,660 | -€4,094 | -71.2% |
| Profit (loss) for the period | 9904 | €36,277 | €2,239 | -€34,038 | -93.8% |
| Profit (loss) for the period to be appropriated | 9905 | €36,277 | €2,239 | -€34,038 | -93.8% |
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 29 October 2026 via checked.be.