Daniel KOONEN GmbH: what changed
Daniel KOONEN GmbH
Largest movements
- Cash -€79,748
down €79,748 (-55.2%), from €144,493 to €64,745
mainly Contributions, distributions and other (-€100,252) and Advances received (-€23,058)
- Receivables within one year +€14,672
up €14,672 (+21.9%), from €66,965 to €81,637
of which Trade receivables: +€18,745
- Stocks and contracts -€9,230
down €9,230 (-27.7%), from €33,340 to €24,110
of which Contracts in progress: -€16,529
- Tangible fixed assets -€6,145
down €6,145 (-4.6%), from €134,557 to €128,412
of which Land and buildings: -€3,498
- Profit (loss) carried forward -€57,871
down €57,871 (-55.2%), from €104,756 to €46,886
- Advances received -€23,058
down €23,058 (-69.7%), from €33,058 to €10,000
- Tax, wage and social debts +€18,030
up €18,030 (+104%), from €17,390 to €35,420
of which Taxes: +€13,485
- Debts after one year -€7,663
down €7,663 (-9.3%), from €82,495 to €74,832
- Trade debts -€6,732
down €6,732 (-40.0%), from €16,812 to €10,080
- Depreciation -€19,724
down €19,724 (-60.9%), from €32,390 to €12,666
- Staff costs +€18,412
up €18,412 (+56.9%), from €32,356 to €50,768
- Gross operating margin +€10,007
up €10,007 (+9.2%), from €108,819 to €118,826
- Taxes +€3,100
up €3,100 (+34.8%), from €8,902 to €12,002
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 | €386,480 | €303,663 | -€82,817 | -21.4% |
| Fixed assets | 21/28 | €134,557 | €128,412 | -€6,145 | -4.6% |
| Tangible fixed assets | 22/27 | €134,557 | €128,412 | -€6,145 | -4.6% |
| Land and buildings | 22 | €128,701 | €125,203 | -€3,498 | -2.7% |
| Plant, machinery and equipment | 23 | €1,198 | - | -€1,198 | |
| Furniture and vehicles | 24 | €4,658 | €3,209 | -€1,449 | -31.1% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €251,923 | €175,251 | -€76,672 | -30.4% |
| Stocks and contracts in progress | 3 | €33,340 | €24,110 | -€9,230 | -27.7% |
| Stocks | 30/36 | €16,811 | €24,110 | +€7,299 | +43.4% |
| Contracts in progress | 37 | €16,529 | - | -€16,529 | |
| Amounts receivable within one year | 40/41 | €66,965 | €81,637 | +€14,672 | +21.9% |
| Trade receivables | 40 | €62,567 | €81,312 | +€18,745 | +30.0% |
| Other amounts receivable | 41 | €4,398 | €325 | -€4,073 | -92.6% |
| Cash at bank and in hand | 54/58 | €144,493 | €64,745 | -€79,748 | -55.2% |
| Deferred charges and accrued income | 490/1 | €7,125 | €4,758 | -€2,366 | -33.2% |
| Total equity and liabilities | 10/49 | €386,480 | €303,663 | -€82,817 | -21.4% |
| Equity | 10/15 | €128,966 | €70,843 | -€58,123 | -45.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,756 | €46,886 | -€57,871 | -55.2% |
| Investment grants | 15 | €4,210 | €3,958 | -€252 | -6.0% |
| Amounts payable | 17/49 | €257,514 | €232,820 | -€24,695 | -9.6% |
| Amounts payable after more than one year | 17 | €82,495 | €74,832 | -€7,663 | -9.3% |
| Financial debts | 170/4 | €82,495 | €74,832 | -€7,663 | -9.3% |
| Amounts payable within one year | 42/48 | €175,019 | €157,988 | -€17,032 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €11,119 | €7,663 | -€3,456 | -31.1% |
| Trade debts | 44 | €16,812 | €10,080 | -€6,732 | -40.0% |
| Suppliers | 440/4 | €16,812 | €10,080 | -€6,732 | -40.0% |
| Advances received on contracts in progress | 46 | €33,058 | €10,000 | -€23,058 | -69.7% |
| Taxes, remuneration and social security | 45 | €17,390 | €35,420 | +€18,030 | +104% |
| Taxes | 450/3 | €13,094 | €26,579 | +€13,485 | +103% |
| Remuneration and social security | 454/9 | €4,296 | €8,841 | +€4,545 | +106% |
| Other amounts payable | 47/48 | €96,640 | €94,825 | -€1,816 | -1.9% |
| Remuneration, social security and pensions | 62 | €32,356 | €50,768 | +€18,412 | +56.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,390 | €12,666 | -€19,724 | -60.9% |
| Other operating charges | 640/8 | €2,176 | €1,876 | -€301 | -13.8% |
| Gross operating margin | 9900 | €108,819 | €118,826 | +€10,007 | +9.2% |
| Operating profit (loss) | 9901 | €41,897 | €53,516 | +€11,619 | +27.7% |
| Financial income | 75/76B | €1,749 | €2,586 | +€836 | +47.8% |
| Recurring financial income | 75 | €1,749 | €2,586 | +€836 | +47.8% |
| Financial charges | 65/66B | €2,828 | €1,970 | -€858 | -30.3% |
| Recurring financial charges | 65 | €2,828 | €1,970 | -€858 | -30.3% |
| Profit (loss) for the period before taxes | 9903 | €40,818 | €54,132 | +€13,313 | +32.6% |
| Income taxes | 67/77 | €8,902 | €12,002 | +€3,100 | +34.8% |
| Profit (loss) for the period | 9904 | €31,916 | €42,129 | +€10,213 | +32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,916 | €42,129 | +€10,213 | +32.0% |
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 4 November 2026 via checked.be.