KOALALEASE: 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.
KOALALEASE
Largest movements
- Deferred charges and accrued income -€110,000
down €110,000 (-98.2%), from €112,066 to €2,066
- Receivables within one year -€54,000
down €54,000 (-3.6%), from €1.5m to €1.4m
of which Trade receivables: -€56,000
- Profit (loss) carried forward -€138,412
down €138,412, from €76,249 to -€62,163
- Other debts -€26,000
down €26,000 (-1.8%), from €1.4m to €1.4m
- Gross operating margin -€95,955
down €95,955, from €92,940 to -€3,014
- Other operating charges -€38,956
down €38,956 (-76.2%), from €51,114 to €12,158
- Taxes -€7,012
down €7,012 (-92.7%), from €7,565 to €553
- Depreciation -€1,195
down €1,195 (-8.7%), from €13,728 to €12,533
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,664,384 | €1,483,450 | -€180,934 | -10.9% |
| Fixed assets | 21/28 | €60,420 | €47,886 | -€12,533 | -20.7% |
| Tangible fixed assets | 22/27 | €60,420 | €47,886 | -€12,533 | -20.7% |
| Land and buildings | 22 | €60,420 | €47,886 | -€12,533 | -20.7% |
| Current assets | 29/58 | €1,603,964 | €1,435,563 | -€168,401 | -10.5% |
| Amounts receivable within one year | 40/41 | €1,486,718 | €1,432,718 | -€54,000 | -3.6% |
| Trade receivables | 40 | €1,464,314 | €1,408,314 | -€56,000 | -3.8% |
| Other amounts receivable | 41 | €22,403 | €24,403 | +€2,000 | +8.9% |
| Current investments | 50/53 | €3,557 | €563 | -€2,994 | -84.2% |
| Cash at bank and in hand | 54/58 | €1,624 | €217 | -€1,407 | -86.6% |
| Deferred charges and accrued income | 490/1 | €112,066 | €2,066 | -€110,000 | -98.2% |
| Total equity and liabilities | 10/49 | €1,664,384 | €1,483,450 | -€180,934 | -10.9% |
| Equity | 10/15 | €144,449 | €6,037 | -€138,412 | -95.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,249 | -€62,163 | -€138,412 | |
| Amounts payable | 17/49 | €1,519,935 | €1,477,413 | -€42,522 | -2.8% |
| Amounts payable within one year | 42/48 | €1,519,067 | €1,477,413 | -€41,654 | -2.7% |
| Trade debts | 44 | €95,950 | €87,795 | -€8,154 | -8.5% |
| Suppliers | 440/4 | €95,950 | €87,795 | -€8,154 | -8.5% |
| Taxes, remuneration and social security | 45 | €7,500 | - | -€7,500 | |
| Taxes | 450/3 | €7,500 | - | -€7,500 | |
| Other amounts payable | 47/48 | €1,415,617 | €1,389,617 | -€26,000 | -1.8% |
| Accrued charges and deferred income | 492/3 | €868 | - | -€868 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,728 | €12,533 | -€1,195 | -8.7% |
| Other operating charges | 640/8 | €51,114 | €12,158 | -€38,956 | -76.2% |
| Non-recurring operating charges | 66A | - | €110,000 | +€110,000 | |
| Gross operating margin | 9900 | €92,940 | -€3,014 | -€95,955 | |
| Operating profit (loss) | 9901 | €28,098 | -€137,705 | -€165,803 | |
| Financial income | 75/76B | €10 | €6 | -€4 | -38.8% |
| Recurring financial income | 75 | €10 | €6 | -€4 | -38.8% |
| Financial charges | 65/66B | €138 | €159 | +€21 | +15.0% |
| Recurring financial charges | 65 | €138 | €159 | +€21 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | €27,970 | -€137,858 | -€165,828 | |
| Income taxes | 67/77 | €7,565 | €553 | -€7,012 | -92.7% |
| Profit (loss) for the period | 9904 | €20,404 | -€138,412 | -€158,816 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,404 | -€138,412 | -€158,816 |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2022 and 30 November 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.