Koconcept: 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.
Koconcept
Largest movements
- Cash +€9,254
up €9,254 (+443.3%), from €2,088 to €11,341
mainly Tax, wage and social debts (+€3,040) and Net result for the year (+€2,158)
- Receivables within one year -€1,406
no longer reported in 2025 (was €1,406)
of which Trade receivables: -€1,304
- Tangible fixed assets -€1,359
down €1,359 (-68.1%), from €1,995 to €636
- Tax, wage and social debts +€3,040
up €3,040 (+267.8%), from €1,135 to €4,175
- Profit (loss) carried forward +€1,928
no longer reported in 2025 (was -€1,928)
- Other debts +€1,268
up €1,268 (+61.5%), from €2,063 to €3,331
- Reserves +€230
up €230 (+10.3%), from €2,228 to €2,458
- Gross operating margin +€6,756
up €6,756, from -€303 to €6,454
- Taxes +€1,629
new in 2025: €1,629
- Financial charges +€117
up €117 (+51.1%), from €228 to €344
- Other operating charges +€78
up €78 (+8.7%), from €889 to €966
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 | €6,010 | €12,498 | +€6,488 | +108.0% |
| Fixed assets | 21/28 | €1,995 | €636 | -€1,359 | -68.1% |
| Tangible fixed assets | 22/27 | €1,995 | €636 | -€1,359 | -68.1% |
| Furniture and vehicles | 24 | €1,995 | €636 | -€1,359 | -68.1% |
| Current assets | 29/58 | €4,014 | €11,862 | +€7,848 | +195.5% |
| Amounts receivable within one year | 40/41 | €1,406 | - | -€1,406 | |
| Trade receivables | 40 | €1,304 | - | -€1,304 | |
| Other amounts receivable | 41 | €103 | - | -€103 | |
| Cash at bank and in hand | 54/58 | €2,088 | €11,341 | +€9,254 | +443.3% |
| Deferred charges and accrued income | 490/1 | €520 | €520 | = | 0.0% |
| Total equity and liabilities | 10/49 | €6,010 | €12,498 | +€6,488 | +108.0% |
| Equity | 10/15 | €2,800 | €4,958 | +€2,158 | +77.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €2,228 | €2,458 | +€230 | +10.3% |
| Distributable reserves | 133 | €2,228 | €2,458 | +€230 | +10.3% |
| Profit (loss) carried forward | 14 | -€1,928 | - | +€1,928 | |
| Amounts payable | 17/49 | €3,210 | €7,540 | +€4,331 | +134.9% |
| Amounts payable within one year | 42/48 | €3,210 | €7,540 | +€4,331 | +134.9% |
| Trade debts | 44 | €12 | €16 | +€5 | +41.4% |
| Suppliers | 440/4 | €12 | €16 | +€5 | +41.4% |
| Advances received on contracts in progress | 46 | - | €19 | +€19 | |
| Taxes, remuneration and social security | 45 | €1,135 | €4,175 | +€3,040 | +267.8% |
| Taxes | 450/3 | €1,135 | €4,175 | +€3,040 | +267.8% |
| Other amounts payable | 47/48 | €2,063 | €3,331 | +€1,268 | +61.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,407 | €1,359 | -€48 | -3.4% |
| Other operating charges | 640/8 | €889 | €966 | +€78 | +8.7% |
| Gross operating margin | 9900 | -€303 | €6,454 | +€6,756 | |
| Operating profit (loss) | 9901 | -€2,598 | €4,128 | +€6,727 | |
| Financial income | 75/76B | €0 | €3 | +€2 | +2025.0% |
| Recurring financial income | 75 | €0 | €3 | +€2 | +2025.0% |
| Financial charges | 65/66B | €228 | €344 | +€117 | +51.1% |
| Recurring financial charges | 65 | €228 | €344 | +€117 | +51.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,826 | €3,786 | +€6,612 | |
| Income taxes | 67/77 | - | €1,629 | +€1,629 | |
| Profit (loss) for the period | 9904 | -€2,826 | €2,158 | +€4,984 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,826 | €2,158 | +€4,984 |
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 11 October 2026 via checked.be.