KOEBA: 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.
KOEBA
Largest movements
- Receivables within one year +€9,114
up €9,114 (+364.7%), from €2,499 to €11,613
of which Trade receivables: +€7,124
- Cash +€5,948
up €5,948 (+629.0%), from €946 to €6,894
mainly Net result for the year (+€13,323) and Other debts (+€2,920)
- Profit (loss) carried forward +€13,323
up €13,323 (+27.2%), from -€48,970 to -€35,647
- Other debts +€2,920
up €2,920 (+9.5%), from €30,776 to €33,697
- Trade debts -€1,181
down €1,181 (-40.5%), from €2,919 to €1,738
- Gross operating margin +€16,752
up €16,752 (+5212.3%), from €321 to €17,073
- Other operating charges +€2,063
up €2,063 (+2063.5%), from €100 to €2,163
- Staff costs +€768
new in 2025: €768
- Financial charges +€744
up €744 (+853.4%), from €87 to €831
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 | €3,445 | €18,507 | +€15,062 | +437.2% |
| Current assets | 29/58 | €3,445 | €18,507 | +€15,062 | +437.2% |
| Amounts receivable within one year | 40/41 | €2,499 | €11,613 | +€9,114 | +364.7% |
| Trade receivables | 40 | €1,884 | €9,008 | +€7,124 | +378.2% |
| Other amounts receivable | 41 | €616 | €2,605 | +€1,989 | +323.1% |
| Cash at bank and in hand | 54/58 | €946 | €6,894 | +€5,948 | +629.0% |
| Total equity and liabilities | 10/49 | €3,445 | €18,507 | +€15,062 | +437.2% |
| Equity | 10/15 | -€30,250 | -€16,927 | +€13,323 | +44.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €120 | €120 | = | 0.0% |
| Tax-exempt reserves | 132 | €120 | €120 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,970 | -€35,647 | +€13,323 | +27.2% |
| Amounts payable | 17/49 | €33,695 | €35,435 | +€1,740 | +5.2% |
| Amounts payable within one year | 42/48 | €33,695 | €35,435 | +€1,740 | +5.2% |
| Trade debts | 44 | €2,919 | €1,738 | -€1,181 | -40.5% |
| Suppliers | 440/4 | €2,919 | €1,738 | -€1,181 | -40.5% |
| Other amounts payable | 47/48 | €30,776 | €33,697 | +€2,920 | +9.5% |
| Remuneration, social security and pensions | 62 | - | €768 | +€768 | |
| Other operating charges | 640/8 | €100 | €2,163 | +€2,063 | +2063.5% |
| Gross operating margin | 9900 | €321 | €17,073 | +€16,752 | +5212.3% |
| Operating profit (loss) | 9901 | €221 | €14,142 | +€13,921 | +6287.9% |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €87 | €831 | +€744 | +853.4% |
| Recurring financial charges | 65 | €87 | €831 | +€744 | +853.4% |
| Profit (loss) for the period before taxes | 9903 | €134 | €13,325 | +€13,191 | +9827.1% |
| Income taxes | 67/77 | - | €2 | +€2 | |
| Profit (loss) for the period | 9904 | €134 | €13,323 | +€13,188 | +9825.3% |
| Profit (loss) for the period to be appropriated | 9905 | €134 | €13,323 | +€13,188 | +9825.3% |
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 7 October 2026 via checked.be.