KOC DAKEN: what changed
KOC DAKEN
Largest movements
- Cash +€36,755
up €36,755 (+3,260%), from €1,128 to €37,882
mainly Net result for the year (+€62,143) and Other debts (+€12,474)
- Receivables within one year +€20,575
up €20,575 (+24.6%), from €83,769 to €104,343
of which Trade receivables: +€21,841
- Tangible fixed assets -€5,886
down €5,886 (-40.4%), from €14,563 to €8,677
of which Furniture and vehicles: -€4,686
- Stocks and contracts -€5,063
down €5,063 (-28.9%), from €17,548 to €12,485
- Profit (loss) carried forward +€62,143
up €62,143 (+73.3%), from -€84,729 to -€22,586
- Trade debts -€30,328
down €30,328 (-70.3%), from €43,163 to €12,835
- Other debts +€12,474
up €12,474 (+16.8%), from €74,467 to €86,942
- Tax, wage and social debts +€5,300
up €5,300 (+288%), from €1,840 to €7,141
of which Remuneration and social security: +€6,379
- Debts after one year -€5,031
down €5,031 (-33.6%), from €14,973 to €9,942
- Gross operating margin +€118,284
up €118,284, from -€14,467 to €103,817
- Staff costs -€25,212
down €25,212 (-53.2%), from €47,407 to €22,196
- Other operating charges -€3,181
down €3,181 (-24.8%), from €12,823 to €9,641
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,784 | €163,602 | +€44,817 | +37.7% |
| Fixed assets | 21/28 | €14,563 | €8,677 | -€5,886 | -40.4% |
| Tangible fixed assets | 22/27 | €14,563 | €8,677 | -€5,886 | -40.4% |
| Plant, machinery and equipment | 23 | €4,498 | €3,298 | -€1,200 | -26.7% |
| Furniture and vehicles | 24 | €10,066 | €5,379 | -€4,686 | -46.6% |
| Current assets | 29/58 | €104,221 | €154,925 | +€50,704 | +48.7% |
| Stocks and contracts in progress | 3 | €17,548 | €12,485 | -€5,063 | -28.9% |
| Stocks | 30/36 | €17,548 | €12,485 | -€5,063 | -28.9% |
| Amounts receivable within one year | 40/41 | €83,769 | €104,343 | +€20,575 | +24.6% |
| Trade receivables | 40 | €79,255 | €101,096 | +€21,841 | +27.6% |
| Other amounts receivable | 41 | €4,514 | €3,247 | -€1,267 | -28.1% |
| Cash at bank and in hand | 54/58 | €1,128 | €37,882 | +€36,755 | +3,260% |
| Deferred charges and accrued income | 490/1 | €1,776 | €214 | -€1,562 | -88.0% |
| Total equity and liabilities | 10/49 | €118,784 | €163,602 | +€44,817 | +37.7% |
| Equity | 10/15 | -€45,431 | €16,712 | +€62,143 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €34,298 | €34,298 | = | 0.0% |
| Distributable reserves | 133 | €34,298 | €34,298 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,729 | -€22,586 | +€62,143 | +73.3% |
| Amounts payable | 17/49 | €164,215 | €146,889 | -€17,326 | -10.6% |
| Amounts payable after more than one year | 17 | €14,973 | €9,942 | -€5,031 | -33.6% |
| Financial debts | 170/4 | €14,973 | €9,942 | -€5,031 | -33.6% |
| Amounts payable within one year | 42/48 | €149,242 | €136,948 | -€12,295 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €29,772 | €30,031 | +€259 | +0.9% |
| Trade debts | 44 | €43,163 | €12,835 | -€30,328 | -70.3% |
| Suppliers | 440/4 | €43,163 | €12,835 | -€30,328 | -70.3% |
| Taxes, remuneration and social security | 45 | €1,840 | €7,141 | +€5,300 | +288% |
| Taxes | 450/3 | €1,725 | €646 | -€1,079 | -62.6% |
| Remuneration and social security | 454/9 | €116 | €6,495 | +€6,379 | +5,517% |
| Other amounts payable | 47/48 | €74,467 | €86,942 | +€12,474 | +16.8% |
| Remuneration, social security and pensions | 62 | €47,407 | €22,196 | -€25,212 | -53.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,700 | €6,848 | +€148 | +2.2% |
| Other operating charges | 640/8 | €12,823 | €9,641 | -€3,181 | -24.8% |
| Non-recurring operating charges | 66A | €827 | - | -€827 | |
| Gross operating margin | 9900 | -€14,467 | €103,817 | +€118,284 | |
| Operating profit (loss) | 9901 | -€82,224 | €65,131 | +€147,355 | |
| Financial income | 75/76B | €46 | €17 | -€29 | -63.6% |
| Recurring financial income | 75 | €46 | €17 | -€29 | -63.6% |
| Financial charges | 65/66B | €2,550 | €3,005 | +€455 | +17.8% |
| Recurring financial charges | 65 | €2,550 | €3,005 | +€455 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | -€84,729 | €62,143 | +€146,872 | |
| Profit (loss) for the period | 9904 | -€84,729 | €62,143 | +€146,872 | |
| Profit (loss) for the period to be appropriated | 9905 | -€84,729 | €62,143 | +€146,872 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.