KOALA DESIGN: 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.
KOALA DESIGN
Largest movements
- Receivables within one year +€83,278
up €83,278 (+11.7%), from €710,970 to €794,248
of which Other amounts receivable: +€79,099
- Cash -€40,721
down €40,721 (-67.9%), from €59,941 to €19,220
mainly Receivables within one year (-€83,278) and Contributions, distributions and other (-€57,180)
- Stocks and contracts +€40,420
up €40,420 (+236.1%), from €17,122 to €57,542
- Deferred charges and accrued income -€18,076
down €18,076 (-49.7%), from €36,392 to €18,316
- Trade debts +€37,866
up €37,866 (+189.3%), from €20,008 to €57,874
- Short-term financial debts +€37,369
up €37,369 (+86.2%), from €43,357 to €80,726
- Tax, wage and social debts -€34,234
down €34,234 (-44.5%), from €76,909 to €42,675
of which Taxes: -€27,857
- Debts after one year +€20,103
up €20,103 (+75.6%), from €26,583 to €46,686
- Gross operating margin -€106,335
down €106,335 (-23.6%), from €450,026 to €343,691
- Taxes -€45,865
down €45,865 (-62.8%), from €72,983 to €27,118
- Write-downs +€28,343
up €28,343, from -€2,890 to €25,453
- Staff costs -€24,676
down €24,676 (-10.9%), from €226,121 to €201,445
- Financial income -€17,494
down €17,494 (-55.2%), from €31,681 to €14,187
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 | €987,131 | €1,062,222 | +€75,091 | +7.6% |
| Fixed assets | 21/28 | €162,707 | €172,897 | +€10,190 | +6.3% |
| Tangible fixed assets | 22/27 | €161,957 | €172,147 | +€10,190 | +6.3% |
| Land and buildings | 22 | €139,029 | €133,097 | -€5,933 | -4.3% |
| Plant, machinery and equipment | 23 | €7,225 | €6,300 | -€925 | -12.8% |
| Furniture and vehicles | 24 | €15,703 | €32,750 | +€17,047 | +108.6% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €824,424 | €889,325 | +€64,901 | +7.9% |
| Stocks and contracts in progress | 3 | €17,122 | €57,542 | +€40,420 | +236.1% |
| Stocks | 30/36 | €17,122 | €57,542 | +€40,420 | +236.1% |
| Amounts receivable within one year | 40/41 | €710,970 | €794,248 | +€83,278 | +11.7% |
| Trade receivables | 40 | €119,903 | €124,082 | +€4,178 | +3.5% |
| Other amounts receivable | 41 | €591,067 | €670,166 | +€79,099 | +13.4% |
| Cash at bank and in hand | 54/58 | €59,941 | €19,220 | -€40,721 | -67.9% |
| Deferred charges and accrued income | 490/1 | €36,392 | €18,316 | -€18,076 | -49.7% |
| Total equity and liabilities | 10/49 | €987,131 | €1,062,222 | +€75,091 | +7.6% |
| Equity | 10/15 | €801,600 | €811,194 | +€9,594 | +1.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €507,378 | €516,972 | +€9,594 | +1.9% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €505,378 | €514,972 | +€9,594 | +1.9% |
| Profit (loss) carried forward | 14 | €274,222 | €274,222 | = | 0.0% |
| Amounts payable | 17/49 | €185,531 | €251,027 | +€65,496 | +35.3% |
| Amounts payable after more than one year | 17 | €26,583 | €46,686 | +€20,103 | +75.6% |
| Financial debts | 170/4 | €26,583 | €46,686 | +€20,103 | +75.6% |
| Amounts payable within one year | 42/48 | €158,323 | €204,341 | +€46,018 | +29.1% |
| Current portion of amounts payable after more than one year | 42 | €18,049 | €23,066 | +€5,018 | +27.8% |
| Financial debts | 43 | €43,357 | €80,726 | +€37,369 | +86.2% |
| Credit institutions | 430/8 | €43,357 | €80,726 | +€37,369 | +86.2% |
| Trade debts | 44 | €20,008 | €57,874 | +€37,866 | +189.3% |
| Suppliers | 440/4 | €20,008 | €57,874 | +€37,866 | +189.3% |
| Taxes, remuneration and social security | 45 | €76,909 | €42,675 | -€34,234 | -44.5% |
| Taxes | 450/3 | €47,568 | €19,711 | -€27,857 | -58.6% |
| Remuneration and social security | 454/9 | €29,341 | €22,964 | -€6,377 | -21.7% |
| Accrued charges and deferred income | 492/3 | €625 | - | -€625 | |
| Non-recurring operating income | 76A | €452 | €8,770 | +€8,317 | +1838.1% |
| Remuneration, social security and pensions | 62 | €226,121 | €201,445 | -€24,676 | -10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,594 | €14,174 | +€579 | +4.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,890 | €25,453 | +€28,343 | |
| Other operating charges | 640/8 | €5,325 | €16,388 | +€11,063 | +207.8% |
| Gross operating margin | 9900 | €450,026 | €343,691 | -€106,335 | -23.6% |
| Operating profit (loss) | 9901 | €207,876 | €86,231 | -€121,644 | -58.5% |
| Financial income | 75/76B | €31,681 | €14,187 | -€17,494 | -55.2% |
| Recurring financial income | 75 | €31,681 | €14,187 | -€17,494 | -55.2% |
| Financial charges | 65/66B | €4,708 | €6,526 | +€1,818 | +38.6% |
| Recurring financial charges | 65 | €4,708 | €6,526 | +€1,818 | +38.6% |
| Profit (loss) for the period before taxes | 9903 | €234,849 | €93,893 | -€140,956 | -60.0% |
| Income taxes | 67/77 | €72,983 | €27,118 | -€45,865 | -62.8% |
| Profit (loss) for the period | 9904 | €161,865 | €66,774 | -€95,091 | -58.7% |
| Profit (loss) for the period to be appropriated | 9905 | €161,865 | €66,774 | -€95,091 | -58.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.