KOALA SOLUTION: 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 SOLUTION
Largest movements
- Cash +€36,114
up €36,114 (+157.4%), from €22,941 to €59,055
mainly Net result for the year (+€61,818) and Tax, wage and social debts (+€7,880)
- Receivables within one year +€14,152
up €14,152 (+35.8%), from €39,487 to €53,638
of which Other amounts receivable: +€10,562
- Tangible fixed assets +€7,404
up €7,404 (+546.8%), from €1,354 to €8,758
- Reserves +€61,818
up €61,818 (+215.1%), from €28,741 to €90,559
- Tax, wage and social debts +€7,880
up €7,880 (+49.8%), from €15,835 to €23,715
- Other debts -€7,791
no longer reported in 2025 (was €7,791)
- Trade debts -€5,030
down €5,030 (-87.3%), from €5,763 to €733
- Gross operating margin +€47,908
up €47,908 (+127.9%), from €37,457 to €85,365
- Taxes +€9,123
up €9,123 (+120.8%), from €7,550 to €16,673
- Financial charges +€2,267
up €2,267 (+1012.7%), from €224 to €2,491
- Other operating charges +€1,952
up €1,952 (+625.4%), from €312 to €2,265
- Depreciation +€1,564
up €1,564 (+248.4%), from €630 to €2,193
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 | €65,630 | €122,507 | +€56,876 | +86.7% |
| Formation expenses | 20 | €793 | - | -€793 | |
| Fixed assets | 21/28 | €1,354 | €8,758 | +€7,404 | +546.8% |
| Tangible fixed assets | 22/27 | €1,354 | €8,758 | +€7,404 | +546.8% |
| Furniture and vehicles | 24 | €1,354 | €8,758 | +€7,404 | +546.8% |
| Current assets | 29/58 | €63,483 | €113,749 | +€50,265 | +79.2% |
| Amounts receivable within one year | 40/41 | €39,487 | €53,638 | +€14,152 | +35.8% |
| Trade receivables | 40 | €39,487 | €43,076 | +€3,589 | +9.1% |
| Other amounts receivable | 41 | - | €10,562 | +€10,562 | |
| Cash at bank and in hand | 54/58 | €22,941 | €59,055 | +€36,114 | +157.4% |
| Deferred charges and accrued income | 490/1 | €1,056 | €1,056 | = | 0.0% |
| Total equity and liabilities | 10/49 | €65,630 | €122,507 | +€56,876 | +86.7% |
| Equity | 10/15 | €36,241 | €98,059 | +€61,818 | +170.6% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €28,741 | €90,559 | +€61,818 | +215.1% |
| Distributable reserves | 133 | €28,741 | €90,559 | +€61,818 | +215.1% |
| Amounts payable | 17/49 | €29,389 | €24,447 | -€4,942 | -16.8% |
| Amounts payable within one year | 42/48 | €29,389 | €24,447 | -€4,942 | -16.8% |
| Trade debts | 44 | €5,763 | €733 | -€5,030 | -87.3% |
| Suppliers | 440/4 | €5,763 | €733 | -€5,030 | -87.3% |
| Taxes, remuneration and social security | 45 | €15,835 | €23,715 | +€7,880 | +49.8% |
| Taxes | 450/3 | €15,835 | €23,715 | +€7,880 | +49.8% |
| Other amounts payable | 47/48 | €7,791 | - | -€7,791 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €630 | €2,193 | +€1,564 | +248.4% |
| Other operating charges | 640/8 | €312 | €2,265 | +€1,952 | +625.4% |
| Gross operating margin | 9900 | €37,457 | €85,365 | +€47,908 | +127.9% |
| Operating profit (loss) | 9901 | €36,515 | €80,906 | +€44,392 | +121.6% |
| Financial income | 75/76B | - | €75 | +€75 | |
| Recurring financial income | 75 | - | €75 | +€75 | |
| Financial charges | 65/66B | €224 | €2,491 | +€2,267 | +1012.7% |
| Recurring financial charges | 65 | €224 | €2,491 | +€2,267 | +1012.7% |
| Profit (loss) for the period before taxes | 9903 | €36,291 | €78,491 | +€42,200 | +116.3% |
| Income taxes | 67/77 | €7,550 | €16,673 | +€9,123 | +120.8% |
| Profit (loss) for the period | 9904 | €28,741 | €61,818 | +€33,077 | +115.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,741 | €61,818 | +€33,077 | +115.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.