Kockel Professional Services: what changed
Two financial 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.
Kockel Professional Services
Largest movements
- Receivables within one year +€33,097
up €33,097 (+49.8%), from €66,395 to €99,492
of which Trade receivables: +€37,324
- Cash +€7,355
up €7,355 (+4.9%), from €150,143 to €157,499
mainly Net result for the year (+€73,960) and Other debts (+€17,025)
- Stocks and contracts -€4,832
down €4,832 (-35.0%), from €13,792 to €8,960
- Other debts +€17,025
up €17,025 (+26.6%), from €63,991 to €81,016
- Trade debts +€11,616
up €11,616 (+52.8%), from €21,987 to €33,603
- Accrued charges and deferred income +€9,010
up €9,010 (+41.1%), from €21,906 to €30,916
- Reserves -€7,056
down €7,056 (-5.6%), from €126,799 to €119,743
- Gross operating margin +€27,783
up €27,783 (+52.7%), from €52,685 to €80,468
- Write-downs +€2,004
up €2,004 (+1,120%), from €179 to €2,183
- Depreciation -€850
down €850 (-24.9%), from €3,411 to €2,562
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.
Derived cash bridge
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 | €245,344 | €277,361 | +€32,017 | +13.0% |
| Fixed assets | 21/28 | €11,031 | €8,470 | -€2,562 | -23.2% |
| Tangible fixed assets | 22/27 | €11,031 | €8,470 | -€2,562 | -23.2% |
| Plant, machinery and equipment | 23 | €219 | €0 | -€219 | -100% |
| Furniture and vehicles | 24 | €54 | €0 | -€54 | -100% |
| Other tangible fixed assets | 26 | €10,759 | €8,470 | -€2,289 | -21.3% |
| Current assets | 29/58 | €234,312 | €268,891 | +€34,579 | +14.8% |
| Stocks and contracts in progress | 3 | €13,792 | €8,960 | -€4,832 | -35.0% |
| Stocks | 30/36 | €13,792 | €8,960 | -€4,832 | -35.0% |
| Amounts receivable within one year | 40/41 | €66,395 | €99,492 | +€33,097 | +49.8% |
| Trade receivables | 40 | €62,103 | €99,427 | +€37,324 | +60.1% |
| Other amounts receivable | 41 | €4,292 | €65 | -€4,227 | -98.5% |
| Cash at bank and in hand | 54/58 | €150,143 | €157,499 | +€7,355 | +4.9% |
| Deferred charges and accrued income | 490/1 | €3,982 | €2,941 | -€1,042 | -26.2% |
| Total equity and liabilities | 10/49 | €245,344 | €277,361 | +€32,017 | +13.0% |
| Equity | 10/15 | €127,799 | €120,743 | -€7,056 | -5.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €126,799 | €119,743 | -€7,056 | -5.6% |
| Distributable reserves | 133 | €126,799 | €119,743 | -€7,056 | -5.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €117,545 | €156,618 | +€39,073 | +33.2% |
| Amounts payable after more than one year | 17 | €3,500 | €3,500 | = | 0.0% |
| Other amounts payable | 178/9 | €3,500 | €3,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €92,139 | €122,202 | +€30,063 | +32.6% |
| Financial debts | 43 | €315 | €296 | -€19 | -6.0% |
| Credit institutions | 430/8 | €315 | €296 | -€19 | -6.0% |
| Trade debts | 44 | €21,987 | €33,603 | +€11,616 | +52.8% |
| Suppliers | 440/4 | €21,987 | €33,603 | +€11,616 | +52.8% |
| Taxes, remuneration and social security | 45 | €5,845 | €7,287 | +€1,441 | +24.7% |
| Taxes | 450/3 | €5,845 | €7,287 | +€1,441 | +24.7% |
| Other amounts payable | 47/48 | €63,991 | €81,016 | +€17,025 | +26.6% |
| Accrued charges and deferred income | 492/3 | €21,906 | €30,916 | +€9,010 | +41.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,411 | €2,562 | -€850 | -24.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €179 | €2,183 | +€2,004 | +1,120% |
| Other operating charges | 640/8 | €798 | €822 | +€24 | +3.0% |
| Gross operating margin | 9900 | €52,685 | €80,468 | +€27,783 | +52.7% |
| Operating profit (loss) | 9901 | €48,296 | €74,901 | +€26,605 | +55.1% |
| Financial income | 75/76B | €0 | €25 | +€25 | +5,983% |
| Recurring financial income | 75 | €0 | €25 | +€25 | +5,983% |
| Financial charges | 65/66B | €1,255 | €874 | -€380 | -30.3% |
| Recurring financial charges | 65 | €1,255 | €874 | -€380 | -30.3% |
| Profit (loss) for the period before taxes | 9903 | €47,042 | €74,052 | +€27,010 | +57.4% |
| Income taxes | 67/77 | €509 | €92 | -€417 | -81.9% |
| Profit (loss) for the period | 9904 | €46,533 | €73,960 | +€27,427 | +58.9% |
| Profit (loss) for the period to be appropriated | 9905 | €46,533 | €73,960 | +€27,427 | +58.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.