KOALYS: 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.
KOALYS
Largest movements
- Receivables within one year +€3,131
up €3,131 (+12.0%), from €25,995 to €29,126
- Stocks and contracts +€1,606
up €1,606 (+21.7%), from €7,400 to €9,006
- Profit (loss) carried forward +€13,009
up €13,009 (+10.3%), from -€125,754 to -€112,745
- Other debts -€9,250
down €9,250 (-6.5%), from €141,550 to €132,300
- Tax, wage and social debts +€530
up €530 (+90.1%), from €588 to €1,118
- Gross operating margin +€10,811
up €10,811 (+445.4%), from €2,427 to €13,238
- Depreciation +€174
new in 2025: €174
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 | €34,984 | €39,273 | +€4,289 | +12.3% |
| Fixed assets | 21/28 | €521 | €348 | -€173 | -33.2% |
| Tangible fixed assets | 22/27 | €521 | €348 | -€173 | -33.2% |
| Plant, machinery and equipment | 23 | €521 | €348 | -€173 | -33.2% |
| Current assets | 29/58 | €34,463 | €38,925 | +€4,462 | +12.9% |
| Stocks and contracts in progress | 3 | €7,400 | €9,006 | +€1,606 | +21.7% |
| Stocks | 30/36 | €7,400 | €9,006 | +€1,606 | +21.7% |
| Amounts receivable within one year | 40/41 | €25,995 | €29,126 | +€3,131 | +12.0% |
| Trade receivables | 40 | €25,995 | €29,126 | +€3,131 | +12.0% |
| Cash at bank and in hand | 54/58 | €1,068 | €793 | -€275 | -25.7% |
| Total equity and liabilities | 10/49 | €34,984 | €39,273 | +€4,289 | +12.3% |
| Equity | 10/15 | -€107,154 | -€94,145 | +€13,009 | +12.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€125,754 | -€112,745 | +€13,009 | +10.3% |
| Amounts payable | 17/49 | €142,138 | €133,418 | -€8,720 | -6.1% |
| Amounts payable within one year | 42/48 | €142,138 | €133,418 | -€8,720 | -6.1% |
| Taxes, remuneration and social security | 45 | €588 | €1,118 | +€530 | +90.1% |
| Taxes | 450/3 | €588 | €1,118 | +€530 | +90.1% |
| Other amounts payable | 47/48 | €141,550 | €132,300 | -€9,250 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €174 | +€174 | |
| Gross operating margin | 9900 | €2,427 | €13,238 | +€10,811 | +445.4% |
| Operating profit (loss) | 9901 | €2,427 | €13,064 | +€10,637 | +438.3% |
| Financial charges | 65/66B | €42 | €55 | +€13 | +31.0% |
| Recurring financial charges | 65 | €42 | €55 | +€13 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | €2,385 | €13,009 | +€10,624 | +445.5% |
| Profit (loss) for the period | 9904 | €2,385 | €13,009 | +€10,624 | +445.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,385 | €13,009 | +€10,624 | +445.5% |
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 29 September 2026 via checked.be.