DE KOKSMUTS: 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 KOKSMUTS
Largest movements
- Cash -€29,644
down €29,644 (-69.0%), from €42,979 to €13,335
mainly Other debts (-€27,885) and Debts after one year (-€14,080)
- Tangible fixed assets -€15,182
down €15,182 (-7.5%), from €203,705 to €188,523
of which Land and buildings: -€14,635
- Deferred charges and accrued income -€5,248
down €5,248 (-43.6%), from €12,046 to €6,798
- Other debts -€27,885
down €27,885 (-46.2%), from €60,334 to €32,448
- Debts after one year -€14,080
down €14,080 (-16.4%), from €85,921 to €71,842
- Tax, wage and social debts -€11,406
down €11,406 (-61.8%), from €18,452 to €7,046
of which Taxes: -€12,183
- Current portion of long-term debt +€10,750
up €10,750 (+50.3%), from €21,376 to €32,126
- Reserves -€8,850
down €8,850 (-28.8%), from €30,751 to €21,901
of which Distributable reserves: -€8,850
- Gross operating margin -€21,009
down €21,009 (-22.2%), from €94,791 to €73,782
- Staff costs +€5,927
up €5,927 (+12.6%), from €47,117 to €53,044
- Depreciation -€1,572
down €1,572 (-8.9%), from €17,580 to €16,008
- Taxes -€1,008
down €1,008 (-50.8%), from €1,985 to €977
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 | €284,385 | €231,144 | -€53,241 | -18.7% |
| Fixed assets | 21/28 | €203,705 | €188,523 | -€15,182 | -7.5% |
| Tangible fixed assets | 22/27 | €203,705 | €188,523 | -€15,182 | -7.5% |
| Land and buildings | 22 | €198,671 | €184,036 | -€14,635 | -7.4% |
| Plant, machinery and equipment | 23 | €3,435 | €3,379 | -€56 | -1.6% |
| Furniture and vehicles | 24 | €1,599 | €1,107 | -€491 | -30.7% |
| Current assets | 29/58 | €80,680 | €42,621 | -€38,059 | -47.2% |
| Stocks and contracts in progress | 3 | €14,073 | €12,391 | -€1,682 | -12.0% |
| Stocks | 30/36 | €14,073 | €12,391 | -€1,682 | -12.0% |
| Amounts receivable within one year | 40/41 | €11,582 | €10,097 | -€1,485 | -12.8% |
| Trade receivables | 40 | €5,268 | €5,100 | -€168 | -3.2% |
| Other amounts receivable | 41 | €6,313 | €4,997 | -€1,317 | -20.9% |
| Cash at bank and in hand | 54/58 | €42,979 | €13,335 | -€29,644 | -69.0% |
| Deferred charges and accrued income | 490/1 | €12,046 | €6,798 | -€5,248 | -43.6% |
| Total equity and liabilities | 10/49 | €284,385 | €231,144 | -€53,241 | -18.7% |
| Equity | 10/15 | €80,330 | €71,480 | -€8,850 | -11.0% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €30,751 | €21,901 | -€8,850 | -28.8% |
| Non-distributable reserves | 130/1 | €1,152 | €1,152 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,152 | €1,152 | = | 0.0% |
| Distributable reserves | 133 | €29,599 | €20,749 | -€8,850 | -29.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €204,055 | €159,664 | -€44,391 | -21.8% |
| Amounts payable after more than one year | 17 | €85,921 | €71,842 | -€14,080 | -16.4% |
| Financial debts | 170/4 | €85,921 | €71,842 | -€14,080 | -16.4% |
| Amounts payable within one year | 42/48 | €117,009 | €86,397 | -€30,612 | -26.2% |
| Current portion of amounts payable after more than one year | 42 | €21,376 | €32,126 | +€10,750 | +50.3% |
| Trade debts | 44 | €16,847 | €14,777 | -€2,070 | -12.3% |
| Suppliers | 440/4 | €16,847 | €14,777 | -€2,070 | -12.3% |
| Taxes, remuneration and social security | 45 | €18,452 | €7,046 | -€11,406 | -61.8% |
| Taxes | 450/3 | €13,201 | €1,018 | -€12,183 | -92.3% |
| Remuneration and social security | 454/9 | €5,251 | €6,028 | +€776 | +14.8% |
| Other amounts payable | 47/48 | €60,334 | €32,448 | -€27,885 | -46.2% |
| Accrued charges and deferred income | 492/3 | €1,125 | €1,425 | +€300 | +26.7% |
| Remuneration, social security and pensions | 62 | €47,117 | €53,044 | +€5,927 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,580 | €16,008 | -€1,572 | -8.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €3,139 | €2,814 | -€325 | -10.4% |
| Non-recurring operating charges | 66A | €1,928 | €0 | -€1,928 | -100% |
| Gross operating margin | 9900 | €94,791 | €73,782 | -€21,009 | -22.2% |
| Operating profit (loss) | 9901 | €25,027 | €1,917 | -€23,111 | -92.3% |
| Financial income | 75/76B | €19 | €42 | +€23 | +124% |
| Recurring financial income | 75 | €19 | €42 | +€23 | +124% |
| Financial charges | 65/66B | €9,641 | €9,831 | +€189 | +2.0% |
| Recurring financial charges | 65 | €9,641 | €9,831 | +€189 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €15,405 | -€7,872 | -€23,277 | |
| Income taxes | 67/77 | €1,985 | €977 | -€1,008 | -50.8% |
| Profit (loss) for the period | 9904 | €13,420 | -€8,850 | -€22,269 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,420 | -€8,850 | -€22,269 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.