KOCOO: 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.
KOCOO
Largest movements
- Cash +€1,234
up €1,234 (+144.6%), from €854 to €2,088
mainly Net result for the year (+€1,100) and Depreciation (+€379)
- Formation expenses -€379
down €379 (-23.2%), from €1,636 to €1,257
- Receivables within one year +€352
up €352 (+496.6%), from €71 to €423
of which Trade receivables: +€180
- Deferred charges and accrued income -€91
down €91 (-55.7%), from €163 to €72
- Profit (loss) carried forward +€1,100
up €1,100, from -€787 to €313
- Other debts -€387
no longer reported in 2025 (was €387)
- Trade debts +€371
up €371 (+474.6%), from €78 to €450
- Gross operating margin +€2,360
up €2,360, from -€441 to €1,919
- Other operating charges +€165
new in 2025: €165
- Taxes +€138
new in 2025: €138
- Depreciation +€120
up €120 (+46.2%), from €259 to €379
- Financial charges +€51
up €51 (+55.7%), from €91 to €142
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 | €2,723 | €3,839 | +€1,116 | +41.0% |
| Formation expenses | 20 | €1,636 | €1,257 | -€379 | -23.2% |
| Current assets | 29/58 | €1,087 | €2,582 | +€1,495 | +137.5% |
| Amounts receivable within one year | 40/41 | €71 | €423 | +€352 | +496.6% |
| Trade receivables | 40 | €70 | €250 | +€180 | +257.5% |
| Other amounts receivable | 41 | €1 | €172 | +€171 | +20912.2% |
| Cash at bank and in hand | 54/58 | €854 | €2,088 | +€1,234 | +144.6% |
| Deferred charges and accrued income | 490/1 | €163 | €72 | -€91 | -55.7% |
| Total equity and liabilities | 10/49 | €2,723 | €3,839 | +€1,116 | +41.0% |
| Equity | 10/15 | €1,713 | €2,813 | +€1,100 | +64.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€787 | €313 | +€1,100 | |
| Amounts payable | 17/49 | €1,010 | €1,026 | +€16 | +1.6% |
| Amounts payable within one year | 42/48 | €1,010 | €1,026 | +€16 | +1.6% |
| Financial debts | 43 | - | €22 | +€22 | |
| Credit institutions | 430/8 | - | €22 | +€22 | |
| Trade debts | 44 | €78 | €450 | +€371 | +474.6% |
| Suppliers | 440/4 | €78 | €450 | +€371 | +474.6% |
| Taxes, remuneration and social security | 45 | €545 | €555 | +€10 | +1.8% |
| Taxes | 450/3 | €545 | €555 | +€10 | +1.8% |
| Other amounts payable | 47/48 | €387 | - | -€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €259 | €379 | +€120 | +46.2% |
| Other operating charges | 640/8 | - | €165 | +€165 | |
| Gross operating margin | 9900 | -€441 | €1,919 | +€2,360 | |
| Operating profit (loss) | 9901 | -€700 | €1,375 | +€2,075 | |
| Financial income | 75/76B | €4 | €4 | -€0 | -5.9% |
| Recurring financial income | 75 | €4 | €4 | -€0 | -5.9% |
| Financial charges | 65/66B | €91 | €142 | +€51 | +55.7% |
| Recurring financial charges | 65 | €91 | €142 | +€51 | +55.7% |
| Profit (loss) for the period before taxes | 9903 | -€787 | €1,238 | +€2,024 | |
| Income taxes | 67/77 | - | €138 | +€138 | |
| Profit (loss) for the period | 9904 | -€787 | €1,100 | +€1,887 | |
| Profit (loss) for the period to be appropriated | 9905 | -€787 | €1,100 | +€1,887 |
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 8 October 2026 via checked.be.