Koding.AI: 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.
Koding.AI
Largest movements
- Tangible fixed assets -€19,101
down €19,101 (-32.6%), from €58,545 to €39,444
- Cash -€10,006
down €10,006 (-25.0%), from €40,022 to €30,016
mainly Contributions, distributions and other (-€51,780) and Debts after one year (-€14,400)
- Receivables within one year +€4,407
up €4,407 (+22.7%), from €19,405 to €23,813
of which Other amounts receivable: +€2,472
- Profit (loss) carried forward -€23,357
down €23,357 (-100%), from €23,357 to €0
- Debts after one year -€14,400
down €14,400 (-54.0%), from €26,675 to €12,275
- Other debts +€10,180
up €10,180 (+24.5%), from €41,600 to €51,780
- Gross operating margin +€10,055
up €10,055 (+20.2%), from €49,886 to €59,941
- Taxes +€1,931
up €1,931 (+33.7%), from €5,724 to €7,655
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 | €120,600 | €95,708 | -€24,892 | -20.6% |
| Fixed assets | 21/28 | €58,545 | €39,444 | -€19,101 | -32.6% |
| Tangible fixed assets | 22/27 | €58,545 | €39,444 | -€19,101 | -32.6% |
| Furniture and vehicles | 24 | €58,545 | €39,444 | -€19,101 | -32.6% |
| Current assets | 29/58 | €62,054 | €56,264 | -€5,791 | -9.3% |
| Amounts receivable within one year | 40/41 | €19,405 | €23,813 | +€4,407 | +22.7% |
| Trade receivables | 40 | €16,129 | €18,065 | +€1,935 | +12.0% |
| Other amounts receivable | 41 | €3,276 | €5,748 | +€2,472 | +75.5% |
| Cash at bank and in hand | 54/58 | €40,022 | €30,016 | -€10,006 | -25.0% |
| Deferred charges and accrued income | 490/1 | €2,627 | €2,435 | -€192 | -7.3% |
| Total equity and liabilities | 10/49 | €120,600 | €95,708 | -€24,892 | -20.6% |
| Equity | 10/15 | €30,857 | €7,500 | -€23,357 | -75.7% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,357 | €0 | -€23,357 | -100% |
| Amounts payable | 17/49 | €89,742 | €88,208 | -€1,535 | -1.7% |
| Amounts payable after more than one year | 17 | €26,675 | €12,275 | -€14,400 | -54.0% |
| Financial debts | 170/4 | €26,675 | €12,275 | -€14,400 | -54.0% |
| Amounts payable within one year | 42/48 | €63,067 | €75,933 | +€12,866 | +20.4% |
| Current portion of amounts payable after more than one year | 42 | €14,049 | €14,400 | +€351 | +2.5% |
| Trade debts | 44 | €1,271 | €2,440 | +€1,169 | +91.9% |
| Suppliers | 440/4 | €1,271 | €2,440 | +€1,169 | +91.9% |
| Taxes, remuneration and social security | 45 | €6,146 | €7,313 | +€1,166 | +19.0% |
| Taxes | 450/3 | €6,146 | €7,313 | +€1,166 | +19.0% |
| Other amounts payable | 47/48 | €41,600 | €51,780 | +€10,180 | +24.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,536 | €21,423 | -€113 | -0.5% |
| Other operating charges | 640/8 | €904 | €931 | +€28 | +3.1% |
| Non-recurring operating charges | 66A | - | €613 | +€613 | |
| Gross operating margin | 9900 | €49,886 | €59,941 | +€10,055 | +20.2% |
| Operating profit (loss) | 9901 | €27,446 | €36,974 | +€9,528 | +34.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,248 | €897 | -€351 | -28.1% |
| Recurring financial charges | 65 | €1,248 | €897 | -€351 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €26,198 | €36,077 | +€9,879 | +37.7% |
| Income taxes | 67/77 | €5,724 | €7,655 | +€1,931 | +33.7% |
| Profit (loss) for the period | 9904 | €20,474 | €28,422 | +€7,948 | +38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,474 | €28,422 | +€7,948 | +38.8% |
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 28 October 2026 via checked.be.