KOA CONSULT: 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.
KOA CONSULT
Largest movements
- Cash +€30,496
up €30,496 (+550.2%), from €5,543 to €36,038
mainly Net result for the year (+€19,334) and Depreciation (+€8,504)
- Receivables within one year -€7,559
down €7,559 (-36.2%), from €20,893 to €13,334
- Tangible fixed assets -€4,122
down €4,122 (-10.8%), from €38,217 to €34,095
of which Furniture and vehicles: -€8,109
- Reserves +€19,000
up €19,000 (+2088.9%), from €910 to €19,910
- Debts after one year -€5,866
down €5,866 (-19.2%), from €30,532 to €24,666
- Tax, wage and social debts +€3,189
up €3,189 (+32.0%), from €9,959 to €13,149
- Gross operating margin +€27,851
up €27,851 (+259.2%), from €10,744 to €38,595
- Depreciation +€6,175
up €6,175 (+265.0%), from €2,330 to €8,504
- Taxes +€5,282
up €5,282 (+152.9%), from €3,455 to €8,737
- Financial charges +€1,475
up €1,475 (+268.4%), from €549 to €2,024
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 | €64,653 | €83,468 | +€18,815 | +29.1% |
| Fixed assets | 21/28 | €38,217 | €34,095 | -€4,122 | -10.8% |
| Tangible fixed assets | 22/27 | €38,217 | €34,095 | -€4,122 | -10.8% |
| Furniture and vehicles | 24 | €38,217 | €30,108 | -€8,109 | -21.2% |
| Other tangible fixed assets | 26 | - | €3,987 | +€3,987 | |
| Current assets | 29/58 | €26,435 | €49,373 | +€22,937 | +86.8% |
| Amounts receivable within one year | 40/41 | €20,893 | €13,334 | -€7,559 | -36.2% |
| Trade receivables | 40 | €20,893 | €13,334 | -€7,559 | -36.2% |
| Cash at bank and in hand | 54/58 | €5,543 | €36,038 | +€30,496 | +550.2% |
| Total equity and liabilities | 10/49 | €64,653 | €83,468 | +€18,815 | +29.1% |
| Equity | 10/15 | €2,910 | €22,244 | +€19,334 | +664.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €910 | €19,910 | +€19,000 | +2088.9% |
| Distributable reserves | 133 | €910 | €19,910 | +€19,000 | +2088.9% |
| Profit (loss) carried forward | 14 | - | €334 | +€334 | |
| Amounts payable | 17/49 | €61,743 | €61,224 | -€520 | -0.8% |
| Amounts payable after more than one year | 17 | €30,532 | €24,666 | -€5,866 | -19.2% |
| Financial debts | 170/4 | €30,532 | €24,666 | -€5,866 | -19.2% |
| Amounts payable within one year | 42/48 | €31,211 | €35,757 | +€4,546 | +14.6% |
| Current portion of amounts payable after more than one year | 42 | €5,534 | €5,866 | +€332 | +6.0% |
| Trade debts | 44 | €1,200 | €1,761 | +€561 | +46.8% |
| Suppliers | 440/4 | €1,200 | €1,761 | +€561 | +46.8% |
| Taxes, remuneration and social security | 45 | €9,959 | €13,149 | +€3,189 | +32.0% |
| Taxes | 450/3 | €9,959 | €13,149 | +€3,189 | +32.0% |
| Other amounts payable | 47/48 | €14,518 | €14,982 | +€464 | +3.2% |
| Accrued charges and deferred income | 492/3 | - | €800 | +€800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,330 | €8,504 | +€6,175 | +265.0% |
| Non-recurring operating charges | 66A | €3,500 | €0 | -€3,500 | -100.0% |
| Gross operating margin | 9900 | €10,744 | €38,595 | +€27,851 | +259.2% |
| Operating profit (loss) | 9901 | €4,914 | €30,091 | +€25,177 | +512.4% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €549 | €2,024 | +€1,475 | +268.4% |
| Recurring financial charges | 65 | €549 | €2,024 | +€1,475 | +268.4% |
| Profit (loss) for the period before taxes | 9903 | €4,364 | €28,071 | +€23,707 | +543.2% |
| Income taxes | 67/77 | €3,455 | €8,737 | +€5,282 | +152.9% |
| Profit (loss) for the period | 9904 | €910 | €19,334 | +€18,425 | +2025.7% |
| Profit (loss) for the period to be appropriated | 9905 | €910 | €19,334 | +€18,425 | +2025.7% |
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.