KO MINI WATERLOO: 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.
KO MINI WATERLOO
Largest movements
- Tangible fixed assets -€20,048
down €20,048 (-3.8%), from €531,821 to €511,773
of which Plant, machinery and equipment: -€24,119
- Receivables within one year +€15,050
up €15,050 (+101%), from €14,862 to €29,912
of which Trade receivables: +€13,866
- Cash +€10,597
up €10,597 (+39.4%), from €26,917 to €37,514
mainly Other debts (+€107,355) and Depreciation (+€63,596)
- Other debts +€107,355
up €107,355 (+67.9%), from €158,000 to €265,355
- Debts after one year -€50,417
down €50,417 (-21.7%), from €232,534 to €182,117
- Profit (loss) carried forward -€44,937
down €44,937 (-208%), from -€21,590 to -€66,527
- Advances received -€14,537
no longer reported in 2024 (was €14,537)
- Turnover +€674,353
new in 2024: €674,353
- Purchases and services +€425,310
new in 2024: €425,310
- Staff costs +€19,818
up €19,818 (+10.0%), from €197,472 to €217,290
- Depreciation +€14,968
up €14,968 (+30.8%), from €48,627 to €63,596
- Gross operating margin +€12,131
up €12,131 (+5.1%), from €236,913 to €249,044
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €577,819 | €581,744 | +€3,925 | +0.7% |
| Fixed assets | 21/28 | €531,821 | €511,773 | -€20,048 | -3.8% |
| Tangible fixed assets | 22/27 | €531,821 | €511,773 | -€20,048 | -3.8% |
| Plant, machinery and equipment | 23 | €523,394 | €499,275 | -€24,119 | -4.6% |
| Leasing and similar rights | 25 | €8,426 | €12,498 | +€4,071 | +48.3% |
| Current assets | 29/58 | €45,999 | €69,971 | +€23,972 | +52.1% |
| Stocks and contracts in progress | 3 | €2,508 | €245 | -€2,263 | -90.2% |
| Stocks | 30/36 | €2,508 | €245 | -€2,263 | -90.2% |
| Amounts receivable within one year | 40/41 | €14,862 | €29,912 | +€15,050 | +101% |
| Trade receivables | 40 | €13,526 | €27,393 | +€13,866 | +103% |
| Other amounts receivable | 41 | €1,336 | €2,519 | +€1,183 | +88.6% |
| Cash at bank and in hand | 54/58 | €26,917 | €37,514 | +€10,597 | +39.4% |
| Deferred charges and accrued income | 490/1 | €1,711 | €2,300 | +€589 | +34.4% |
| Total equity and liabilities | 10/49 | €577,819 | €581,744 | +€3,925 | +0.7% |
| Equity | 10/15 | -€1,590 | -€46,527 | -€44,937 | -2,827% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,590 | -€66,527 | -€44,937 | -208% |
| Amounts payable | 17/49 | €579,409 | €628,271 | +€48,862 | +8.4% |
| Amounts payable after more than one year | 17 | €232,534 | €182,117 | -€50,417 | -21.7% |
| Financial debts | 170/4 | €232,534 | €182,117 | -€50,417 | -21.7% |
| Amounts payable within one year | 42/48 | €346,875 | €446,154 | +€99,278 | +28.6% |
| Current portion of amounts payable after more than one year | 42 | €47,992 | €50,417 | +€2,424 | +5.1% |
| Trade debts | 44 | €110,566 | €109,423 | -€1,144 | -1.0% |
| Suppliers | 440/4 | €110,566 | €109,423 | -€1,144 | -1.0% |
| Advances received on contracts in progress | 46 | €14,537 | - | -€14,537 | |
| Taxes, remuneration and social security | 45 | €15,780 | €20,960 | +€5,179 | +32.8% |
| Taxes | 450/3 | €524 | - | -€524 | |
| Remuneration and social security | 454/9 | €15,256 | €20,960 | +€5,703 | +37.4% |
| Other amounts payable | 47/48 | €158,000 | €265,355 | +€107,355 | +67.9% |
| Turnover | 70 | - | €674,353 | +€674,353 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €425,310 | +€425,310 | |
| Remuneration, social security and pensions | 62 | €197,472 | €217,290 | +€19,818 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,627 | €63,596 | +€14,968 | +30.8% |
| Other operating charges | 640/8 | €300 | €120 | -€180 | -60.0% |
| Gross operating margin | 9900 | €236,913 | €249,044 | +€12,131 | +5.1% |
| Operating profit (loss) | 9901 | -€9,487 | -€31,962 | -€22,476 | -237% |
| Financial charges | 65/66B | €12,103 | €12,975 | +€872 | +7.2% |
| Recurring financial charges | 65 | €12,103 | €12,975 | +€872 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | -€21,590 | -€44,937 | -€23,348 | -108% |
| Profit (loss) for the period | 9904 | -€21,590 | -€44,937 | -€23,348 | -108% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,590 | -€44,937 | -€23,348 | -108% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.