IMMO KOKS: 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.
IMMO KOKS
Largest movements
- Receivables within one year +€141,250
up €141,250 (+13.0%), from €1.1m to €1.2m
of which Other amounts receivable: +€248,613
- Tangible fixed assets -€19,000
down €19,000 (-4.0%), from €476,415 to €457,415
- Reserves +€222,499
up €222,499 (+28.5%), from €780,307 to €1.0m
of which Distributable reserves: +€222,499
- Accrued charges and deferred income -€64,071
down €64,071 (-65.6%), from €97,718 to €33,648
- Trade debts -€32,221
down €32,221 (-48.1%), from €67,013 to €34,792
- Gross operating margin -€19,364
down €19,364 (-6.1%), from €316,639 to €297,275
- Taxes -€4,410
down €4,410 (-6.6%), from €67,123 to €62,712
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 | €1,664,831 | €1,787,035 | +€122,203 | +7.3% |
| Fixed assets | 21/28 | €476,415 | €457,415 | -€19,000 | -4.0% |
| Tangible fixed assets | 22/27 | €476,415 | €457,415 | -€19,000 | -4.0% |
| Land and buildings | 22 | €476,415 | €457,415 | -€19,000 | -4.0% |
| Current assets | 29/58 | €1,188,417 | €1,329,620 | +€141,203 | +11.9% |
| Amounts receivable within one year | 40/41 | €1,085,998 | €1,227,248 | +€141,250 | +13.0% |
| Trade receivables | 40 | €107,363 | €0 | -€107,363 | -100.0% |
| Other amounts receivable | 41 | €978,635 | €1,227,248 | +€248,613 | +25.4% |
| Cash at bank and in hand | 54/58 | €102,418 | €102,372 | -€46 | 0.0% |
| Total equity and liabilities | 10/49 | €1,664,831 | €1,787,035 | +€122,203 | +7.3% |
| Equity | 10/15 | €1,492,807 | €1,715,306 | +€222,499 | +14.9% |
| Contributions | 10/11 | €712,500 | €712,500 | = | 0.0% |
| Capital | 10 | €712,500 | €712,500 | = | 0.0% |
| Issued capital | 100 | €712,500 | €712,500 | = | 0.0% |
| Reserves | 13 | €780,307 | €1,002,806 | +€222,499 | +28.5% |
| Non-distributable reserves | 130/1 | €71,250 | €71,250 | = | 0.0% |
| Legal reserve | 130 | €71,250 | €71,250 | = | 0.0% |
| Distributable reserves | 133 | €709,057 | €931,556 | +€222,499 | +31.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €172,025 | €71,729 | -€100,295 | -58.3% |
| Amounts payable within one year | 42/48 | €74,306 | €38,081 | -€36,225 | -48.8% |
| Trade debts | 44 | €67,013 | €34,792 | -€32,221 | -48.1% |
| Suppliers | 440/4 | €67,013 | €34,792 | -€32,221 | -48.1% |
| Taxes, remuneration and social security | 45 | €7,293 | €3,289 | -€4,004 | -54.9% |
| Taxes | 450/3 | €7,293 | €3,289 | -€4,004 | -54.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €97,718 | €33,648 | -€64,071 | -65.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,000 | €19,000 | = | 0.0% |
| Other operating charges | 640/8 | €29,768 | €31,039 | +€1,271 | +4.3% |
| Gross operating margin | 9900 | €316,639 | €297,275 | -€19,364 | -6.1% |
| Operating profit (loss) | 9901 | €267,871 | €247,237 | -€20,635 | -7.7% |
| Financial income | 75/76B | €37,209 | €37,975 | +€766 | +2.1% |
| Recurring financial income | 75 | €37,209 | €37,975 | +€766 | +2.1% |
| Financial charges | 65/66B | €11 | €0 | -€11 | -100.0% |
| Recurring financial charges | 65 | €11 | €0 | -€11 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €305,069 | €285,211 | -€19,858 | -6.5% |
| Income taxes | 67/77 | €67,123 | €62,712 | -€4,410 | -6.6% |
| Profit (loss) for the period | 9904 | €237,946 | €222,499 | -€15,447 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €237,946 | €222,499 | -€15,447 | -6.5% |
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 9 October 2026 via checked.be.