DE KOKER: 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.
DE KOKER
Largest movements
- Stocks and contracts -€56,768
down €56,768 (-11.9%), from €475,773 to €419,005
- Cash +€23,523
up €23,523 (+50.6%), from €46,512 to €70,035
mainly Stocks and contracts (+€56,768) and Other debts (+€32,086)
- Trade debts -€53,181
down €53,181 (-86.0%), from €61,830 to €8,649
- Other debts +€32,086
new in 2025: €32,086
- Reserves -€22,293
down €22,293 (-11.6%), from €192,011 to €169,717
- Gross operating margin +€24,552
up €24,552, from -€748 to €23,804
- Taxes +€2,242
up €2,242 (+1,752%), from €128 to €2,370
- Other operating charges -€1,153
down €1,153 (-70.7%), from €1,630 to €477
- Financial income +€527
up €527 (+31.9%), from €1,651 to €2,178
- Depreciation +€458
up €458 (+3.7%), from €12,480 to €12,938
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 | €851,049 | €799,851 | -€51,199 | -6.0% |
| Fixed assets | 21/28 | €239,413 | €234,967 | -€4,446 | -1.9% |
| Tangible fixed assets | 22/27 | €239,413 | €234,967 | -€4,446 | -1.9% |
| Land and buildings | 22 | €216,600 | €215,270 | -€1,330 | -0.6% |
| Plant, machinery and equipment | 23 | €22,813 | €19,697 | -€3,116 | -13.7% |
| Current assets | 29/58 | €611,637 | €564,884 | -€46,753 | -7.6% |
| Stocks and contracts in progress | 3 | €475,773 | €419,005 | -€56,768 | -11.9% |
| Stocks | 30/36 | €475,773 | €419,005 | -€56,768 | -11.9% |
| Amounts receivable within one year | 40/41 | €78,735 | €73,554 | -€5,181 | -6.6% |
| Trade receivables | 40 | €64,113 | €2,476 | -€61,638 | -96.1% |
| Other amounts receivable | 41 | €14,622 | €71,078 | +€56,456 | +386% |
| Cash at bank and in hand | 54/58 | €46,512 | €70,035 | +€23,523 | +50.6% |
| Deferred charges and accrued income | 490/1 | €10,616 | €2,290 | -€8,326 | -78.4% |
| Total equity and liabilities | 10/49 | €851,049 | €799,851 | -€51,199 | -6.0% |
| Equity | 10/15 | €773,338 | €751,045 | -€22,293 | -2.9% |
| Contributions | 10/11 | €553,200 | €553,200 | = | 0.0% |
| Reserves | 13 | €192,011 | €169,717 | -€22,293 | -11.6% |
| Distributable reserves | 133 | €192,011 | €169,717 | -€22,293 | -11.6% |
| Profit (loss) carried forward | 14 | €28,127 | €28,127 | = | 0.0% |
| Amounts payable | 17/49 | €77,712 | €48,806 | -€28,906 | -37.2% |
| Amounts payable within one year | 42/48 | €77,712 | €48,790 | -€28,922 | -37.2% |
| Current portion of amounts payable after more than one year | 42 | €12,984 | €5,438 | -€7,547 | -58.1% |
| Trade debts | 44 | €61,830 | €8,649 | -€53,181 | -86.0% |
| Suppliers | 440/4 | €61,830 | €8,649 | -€53,181 | -86.0% |
| Taxes, remuneration and social security | 45 | €2,897 | €2,617 | -€280 | -9.7% |
| Taxes | 450/3 | €2,897 | €2,617 | -€280 | -9.7% |
| Other amounts payable | 47/48 | - | €32,086 | +€32,086 | |
| Accrued charges and deferred income | 492/3 | - | €16 | +€16 | |
| Non-recurring operating income | 76A | €1,500 | - | -€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,480 | €12,938 | +€458 | +3.7% |
| Other operating charges | 640/8 | €1,630 | €477 | -€1,153 | -70.7% |
| Gross operating margin | 9900 | -€748 | €23,804 | +€24,552 | |
| Operating profit (loss) | 9901 | -€14,858 | €10,389 | +€25,248 | |
| Financial income | 75/76B | €1,651 | €2,178 | +€527 | +31.9% |
| Recurring financial income | 75 | €1,651 | €2,178 | +€527 | +31.9% |
| Financial charges | 65/66B | €589 | €405 | -€185 | -31.3% |
| Recurring financial charges | 65 | €589 | €405 | -€185 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | -€13,797 | €12,163 | +€25,959 | |
| Income taxes | 67/77 | €128 | €2,370 | +€2,242 | +1,752% |
| Profit (loss) for the period | 9904 | -€13,925 | €9,793 | +€23,717 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,925 | €9,793 | +€23,717 |
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 17 October 2026 via checked.be.