KOALTY: 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.
KOALTY
Largest movements
- Cash -€10,706
down €10,706 (-19.7%), from €54,259 to €43,553
mainly Tax, wage and social debts (-€12,777) and Receivables within one year (-€1,133)
- Receivables within one year +€1,133
up €1,133 (+7.5%), from €15,144 to €16,277
of which Trade receivables: +€1,288
- Tax, wage and social debts -€12,777
down €12,777 (-53.5%), from €23,897 to €11,120
of which Taxes: -€16,069
- Trade debts +€2,086
up €2,086 (+162.8%), from €1,281 to €3,367
- Other debts +€1,049
new in 2025: €1,049
- Gross operating margin -€55,471
down €55,471 (-97.4%), from €56,967 to €1,496
- Taxes -€14,596
down €14,596 (-92.5%), from €15,778 to €1,182
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 | €70,558 | €60,471 | -€10,087 | -14.3% |
| Fixed assets | 21/28 | €1,154 | €641 | -€513 | -44.4% |
| Tangible fixed assets | 22/27 | €1,154 | €641 | -€513 | -44.4% |
| Furniture and vehicles | 24 | €1,154 | €641 | -€513 | -44.4% |
| Current assets | 29/58 | €69,403 | €59,830 | -€9,574 | -13.8% |
| Amounts receivable within one year | 40/41 | €15,144 | €16,277 | +€1,133 | +7.5% |
| Trade receivables | 40 | €14,989 | €16,277 | +€1,288 | +8.6% |
| Other amounts receivable | 41 | €156 | - | -€156 | |
| Cash at bank and in hand | 54/58 | €54,259 | €43,553 | -€10,706 | -19.7% |
| Total equity and liabilities | 10/49 | €70,558 | €60,471 | -€10,087 | -14.3% |
| Equity | 10/15 | €45,380 | €44,935 | -€445 | -1.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €40,000 | €40,000 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €380 | -€65 | -€445 | |
| Amounts payable | 17/49 | €25,178 | €15,536 | -€9,642 | -38.3% |
| Amounts payable within one year | 42/48 | €25,178 | €15,536 | -€9,642 | -38.3% |
| Trade debts | 44 | €1,281 | €3,367 | +€2,086 | +162.8% |
| Suppliers | 440/4 | €1,281 | €3,367 | +€2,086 | +162.8% |
| Taxes, remuneration and social security | 45 | €23,897 | €11,120 | -€12,777 | -53.5% |
| Taxes | 450/3 | €23,897 | €7,827 | -€16,069 | -67.2% |
| Remuneration and social security | 454/9 | - | €3,293 | +€3,293 | |
| Other amounts payable | 47/48 | - | €1,049 | +€1,049 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €385 | €513 | +€128 | +33.3% |
| Other operating charges | 640/8 | €375 | €312 | -€64 | -16.9% |
| Gross operating margin | 9900 | €56,967 | €1,496 | -€55,471 | -97.4% |
| Operating profit (loss) | 9901 | €56,207 | €671 | -€55,535 | -98.8% |
| Financial income | 75/76B | €0 | €66 | +€66 | +655400.0% |
| Recurring financial income | 75 | €0 | €66 | +€66 | +655400.0% |
| Financial charges | 65/66B | €49 | - | -€49 | |
| Recurring financial charges | 65 | €49 | - | -€49 | |
| Profit (loss) for the period before taxes | 9903 | €56,158 | €737 | -€55,421 | -98.7% |
| Income taxes | 67/77 | €15,778 | €1,182 | -€14,596 | -92.5% |
| Profit (loss) for the period | 9904 | €40,380 | -€445 | -€40,825 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,380 | -€445 | -€40,825 |
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 4 October 2026 via checked.be.