COIFF'KA: 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.
COIFF'KA
Largest movements
- Receivables within one year +€15,059
up €15,059 (+122,327%), from €12 to €15,071
- Cash +€1,250
up €1,250 (+96.3%), from €1,297 to €2,547
mainly Tax, wage and social debts (+€9,252) and Net result for the year (+€8,861)
- Tax, wage and social debts +€9,252
up €9,252 (+4,381%), from €211 to €9,463
of which Taxes: +€9,252
- Profit (loss) carried forward +€8,861
up €8,861, from -€7,905 to €956
- Other debts -€1,586
no longer reported in 2025 (was €1,586)
- Trade debts -€219
down €219 (-86.3%), from €254 to €35
- Purchases and services +€19,999
up €19,999 (+80.3%), from €24,914 to €44,913
- Gross operating margin +€11,972
up €11,972, from -€98 to €11,874
- Taxes +€2,954
new in 2025: €2,954
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 | €2,108 | €18,417 | +€16,308 | +773% |
| Current assets | 29/58 | €2,108 | €18,417 | +€16,308 | +773% |
| Stocks and contracts in progress | 3 | €799 | €799 | = | 0.0% |
| Stocks | 30/36 | €799 | €799 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12 | €15,071 | +€15,059 | +122,327% |
| Other amounts receivable | 41 | €12 | €15,071 | +€15,059 | +122,327% |
| Cash at bank and in hand | 54/58 | €1,297 | €2,547 | +€1,250 | +96.3% |
| Total equity and liabilities | 10/49 | €2,108 | €18,417 | +€16,308 | +773% |
| Equity | 10/15 | €58 | €8,919 | +€8,861 | +15,328% |
| Contributions | 10/11 | €7,907 | €7,907 | = | 0.0% |
| Capital | 10 | €7,907 | €7,907 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €10,693 | €10,693 | = | 0.0% |
| Reserves | 13 | €56 | €56 | = | 0.0% |
| Non-distributable reserves | 130/1 | €56 | €56 | = | 0.0% |
| Legal reserve | 130 | €56 | €56 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,905 | €956 | +€8,861 | |
| Amounts payable | 17/49 | €2,051 | €9,498 | +€7,447 | +363% |
| Amounts payable within one year | 42/48 | €2,051 | €9,498 | +€7,447 | +363% |
| Trade debts | 44 | €254 | €35 | -€219 | -86.3% |
| Suppliers | 440/4 | €254 | €35 | -€219 | -86.3% |
| Taxes, remuneration and social security | 45 | €211 | €9,463 | +€9,252 | +4,381% |
| Taxes | 450/3 | €126 | €9,378 | +€9,252 | +7,341% |
| Remuneration and social security | 454/9 | €85 | €85 | = | 0.0% |
| Other amounts payable | 47/48 | €1,586 | - | -€1,586 | |
| Goods, raw materials, services and sundry goods | 60/61 | €24,914 | €44,913 | +€19,999 | +80.3% |
| Gross operating margin | 9900 | -€98 | €11,874 | +€11,972 | |
| Operating profit (loss) | 9901 | -€98 | €11,874 | +€11,972 | |
| Financial charges | 65/66B | €76 | €60 | -€16 | -21.5% |
| Recurring financial charges | 65 | €76 | €60 | -€16 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | -€174 | €11,815 | +€11,989 | |
| Income taxes | 67/77 | - | €2,954 | +€2,954 | |
| Profit (loss) for the period | 9904 | -€174 | €8,861 | +€9,035 | |
| Profit (loss) for the period to be appropriated | 9905 | -€174 | €8,861 | +€9,035 |
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 14 October 2026 via checked.be.