KO-OK: 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.
KO-OK
Largest movements
- Cash +€5,639
up €5,639 (+622.3%), from €906 to €6,546
mainly Net result for the year (+€6,318) and Deferred charges and accrued income (+€2,206)
- Receivables within one year +€5,237
up €5,237 (+7.0%), from €74,777 to €80,014
of which Other amounts receivable: +€5,020
- Deferred charges and accrued income -€2,206
down €2,206 (-54.5%), from €4,046 to €1,840
- Reserves +€6,318
up €6,318 (+29.0%), from €21,770 to €28,088
of which Distributable reserves: +€6,318
- Tax, wage and social debts +€2,038
up €2,038 (+110.4%), from €1,846 to €3,884
- Gross operating margin +€5,589
up €5,589 (+120.0%), from €4,657 to €10,246
- Taxes +€2,056
up €2,056 (+147.7%), from €1,392 to €3,448
- Depreciation -€367
down €367 (-53.8%), from €682 to €315
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 | €80,400 | €88,756 | +€8,356 | +10.4% |
| Fixed assets | 21/28 | €671 | €356 | -€315 | -46.9% |
| Tangible fixed assets | 22/27 | €671 | €356 | -€315 | -46.9% |
| Plant, machinery and equipment | 23 | €671 | €356 | -€315 | -46.9% |
| Current assets | 29/58 | €79,729 | €88,400 | +€8,671 | +10.9% |
| Amounts receivable within one year | 40/41 | €74,777 | €80,014 | +€5,237 | +7.0% |
| Trade receivables | 40 | €47,846 | €48,064 | +€217 | +0.5% |
| Other amounts receivable | 41 | €26,931 | €31,951 | +€5,020 | +18.6% |
| Cash at bank and in hand | 54/58 | €906 | €6,546 | +€5,639 | +622.3% |
| Deferred charges and accrued income | 490/1 | €4,046 | €1,840 | -€2,206 | -54.5% |
| Total equity and liabilities | 10/49 | €80,400 | €88,756 | +€8,356 | +10.4% |
| Equity | 10/15 | €78,554 | €84,872 | +€6,318 | +8.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,770 | €28,088 | +€6,318 | +29.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €19,910 | €26,228 | +€6,318 | +31.7% |
| Profit (loss) carried forward | 14 | €38,184 | €38,184 | = | 0.0% |
| Amounts payable | 17/49 | €1,846 | €3,884 | +€2,038 | +110.4% |
| Amounts payable within one year | 42/48 | €1,846 | €3,884 | +€2,038 | +110.4% |
| Taxes, remuneration and social security | 45 | €1,846 | €3,884 | +€2,038 | +110.4% |
| Taxes | 450/3 | €1,846 | €3,884 | +€2,038 | +110.4% |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €682 | €315 | -€367 | -53.8% |
| Other operating charges | 640/8 | €109 | €118 | +€9 | +8.3% |
| Gross operating margin | 9900 | €4,657 | €10,246 | +€5,589 | +120.0% |
| Operating profit (loss) | 9901 | €3,866 | €9,813 | +€5,947 | +153.8% |
| Financial charges | 65/66B | €78 | €47 | -€32 | -40.6% |
| Recurring financial charges | 65 | €78 | €47 | -€32 | -40.6% |
| Profit (loss) for the period before taxes | 9903 | €3,788 | €9,766 | +€5,979 | +157.9% |
| Income taxes | 67/77 | €1,392 | €3,448 | +€2,056 | +147.7% |
| Profit (loss) for the period | 9904 | €2,396 | €6,318 | +€3,922 | +163.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,396 | €6,318 | +€3,922 | +163.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.