KOCKX-CONSULTING: 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.
KOCKX-CONSULTING
Largest movements
- Cash -€350,572
down €350,572 (-41.0%), from €855,865 to €505,293
mainly Contributions, distributions and other (-€616,703) and Tax, wage and social debts (-€12,870)
- Tangible fixed assets -€42,781
down €42,781 (-16.6%), from €258,151 to €215,370
of which Furniture and vehicles: -€24,868
- Reserves -€486,730
down €486,730 (-33.4%), from €1.5m to €968,845
of which Distributable reserves: -€486,730
- Other debts +€110,203
up €110,203 (+201%), from €54,902 to €165,105
- Gross operating margin -€21,463
down €21,463 (-8.6%), from €248,940 to €227,477
- Financial income +€5,742
up €5,742 (+78.6%), from €7,307 to €13,049
- Taxes -€4,720
down €4,720 (-6.8%), from €68,985 to €64,265
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 | €1,793,477 | €1,403,482 | -€389,995 | -21.7% |
| Fixed assets | 21/28 | €258,151 | €215,370 | -€42,781 | -16.6% |
| Tangible fixed assets | 22/27 | €258,151 | €215,370 | -€42,781 | -16.6% |
| Plant, machinery and equipment | 23 | €129,091 | €111,177 | -€17,914 | -13.9% |
| Furniture and vehicles | 24 | €129,061 | €104,193 | -€24,868 | -19.3% |
| Current assets | 29/58 | €1,535,325 | €1,188,111 | -€347,214 | -22.6% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €272,475 | €273,100 | +€625 | +0.2% |
| Trade receivables | 40 | €115,653 | €146,890 | +€31,237 | +27.0% |
| Other amounts receivable | 41 | €156,821 | €126,210 | -€30,611 | -19.5% |
| Current investments | 50/53 | €381,985 | €384,718 | +€2,733 | +0.7% |
| Cash at bank and in hand | 54/58 | €855,865 | €505,293 | -€350,572 | -41.0% |
| Total equity and liabilities | 10/49 | €1,793,477 | €1,403,482 | -€389,995 | -21.7% |
| Equity | 10/15 | €1,706,575 | €1,219,845 | -€486,730 | -28.5% |
| Contributions | 10/11 | €251,000 | €251,000 | = | 0.0% |
| Reserves | 13 | €1,455,575 | €968,845 | -€486,730 | -33.4% |
| Tax-exempt reserves | 132 | €11,388 | €11,388 | = | 0.0% |
| Distributable reserves | 133 | €1,444,186 | €957,456 | -€486,730 | -33.7% |
| Amounts payable | 17/49 | €86,902 | €183,637 | +€96,735 | +111% |
| Amounts payable within one year | 42/48 | €86,902 | €183,637 | +€96,735 | +111% |
| Trade debts | 44 | €11,893 | €11,295 | -€597 | -5.0% |
| Suppliers | 440/4 | €11,893 | €11,295 | -€597 | -5.0% |
| Taxes, remuneration and social security | 45 | €20,107 | €7,237 | -€12,870 | -64.0% |
| Taxes | 450/3 | €20,107 | €7,237 | -€12,870 | -64.0% |
| Other amounts payable | 47/48 | €54,902 | €165,105 | +€110,203 | +201% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,029 | €42,781 | -€1,248 | -2.8% |
| Other operating charges | 640/8 | €3,307 | €3,374 | +€67 | +2.0% |
| Gross operating margin | 9900 | €248,940 | €227,477 | -€21,463 | -8.6% |
| Operating profit (loss) | 9901 | €201,604 | €181,322 | -€20,282 | -10.1% |
| Financial income | 75/76B | €7,307 | €13,049 | +€5,742 | +78.6% |
| Recurring financial income | 75 | €7,307 | €13,049 | +€5,742 | +78.6% |
| Financial charges | 65/66B | €225 | €133 | -€92 | -40.7% |
| Recurring financial charges | 65 | €225 | €133 | -€92 | -40.7% |
| Profit (loss) for the period before taxes | 9903 | €208,686 | €194,238 | -€14,448 | -6.9% |
| Income taxes | 67/77 | €68,985 | €64,265 | -€4,720 | -6.8% |
| Profit (loss) for the period | 9904 | €139,701 | €129,973 | -€9,728 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €139,701 | €129,973 | -€9,728 | -7.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.