EVERT KOKS: what changed
Two fiscal 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.
EVERT KOKS
Largest movements
- Cash +€53,444
up €53,444 (+143.8%), from €37,168 to €90,613
mainly Net result for the year (+€48,892) and Tax, wage and social debts (+€17,182)
- Tangible fixed assets +€7,129
new in 2025: €7,129
- Current investments +€1,000
new in 2025: €1,000
- Reserves +€48,892
up €48,892 (+578.0%), from €8,459 to €57,351
- Tax, wage and social debts +€17,182
up €17,182 (+202.8%), from €8,472 to €25,654
- Trade debts -€3,493
down €3,493 (-72.2%), from €4,835 to €1,343
- Gross operating margin +€53,819
up €53,819 (+476.2%), from €11,301 to €65,120
- Taxes +€10,577
up €10,577 (+451.8%), from €2,341 to €12,918
- Depreciation +€1,591
new in 2025: €1,591
- Financial charges +€1,312
up €1,312 (+7286.6%), from €18 to €1,330
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.
Cash bridge derived
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 | €37,168 | €99,638 | +€62,469 | +168.1% |
| Fixed assets | 21/28 | - | €7,129 | +€7,129 | |
| Tangible fixed assets | 22/27 | - | €7,129 | +€7,129 | |
| Furniture and vehicles | 24 | - | €7,129 | +€7,129 | |
| Current assets | 29/58 | €37,168 | €92,509 | +€55,340 | +148.9% |
| Amounts receivable within one year | 40/41 | - | €631 | +€631 | |
| Trade receivables | 40 | - | €631 | +€631 | |
| Current investments | 50/53 | - | €1,000 | +€1,000 | |
| Cash at bank and in hand | 54/58 | €37,168 | €90,613 | +€53,444 | +143.8% |
| Deferred charges and accrued income | 490/1 | - | €266 | +€266 | |
| Total equity and liabilities | 10/49 | €37,168 | €99,638 | +€62,469 | +168.1% |
| Equity | 10/15 | €23,459 | €72,351 | +€48,892 | +208.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €8,459 | €57,351 | +€48,892 | +578.0% |
| Distributable reserves | 133 | €8,459 | €57,351 | +€48,892 | +578.0% |
| Amounts payable | 17/49 | €13,709 | €27,287 | +€13,577 | +99.0% |
| Amounts payable within one year | 42/48 | €13,709 | €27,287 | +€13,577 | +99.0% |
| Trade debts | 44 | €4,835 | €1,343 | -€3,493 | -72.2% |
| Suppliers | 440/4 | €4,835 | €1,343 | -€3,493 | -72.2% |
| Taxes, remuneration and social security | 45 | €8,472 | €25,654 | +€17,182 | +202.8% |
| Taxes | 450/3 | €8,472 | €25,654 | +€17,182 | +202.8% |
| Other amounts payable | 47/48 | €402 | €290 | -€112 | -27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,591 | +€1,591 | |
| Other operating charges | 640/8 | €482 | €389 | -€93 | -19.3% |
| Gross operating margin | 9900 | €11,301 | €65,120 | +€53,819 | +476.2% |
| Operating profit (loss) | 9901 | €10,818 | €63,139 | +€52,321 | +483.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €18 | €1,330 | +€1,312 | +7286.6% |
| Recurring financial charges | 65 | €18 | €1,330 | +€1,312 | +7286.6% |
| Profit (loss) for the period before taxes | 9903 | €10,800 | €61,810 | +€51,009 | +472.3% |
| Income taxes | 67/77 | €2,341 | €12,918 | +€10,577 | +451.8% |
| Profit (loss) for the period | 9904 | €8,459 | €48,892 | +€40,433 | +478.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,459 | €48,892 | +€40,433 | +478.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.