KOEKABE: 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.
KOEKABE
Largest movements
- Tangible fixed assets -€5,975
down €5,975 (-2.0%), from €301,510 to €295,536
- Other debts -€16,339
down €16,339 (-78.8%), from €20,734 to €4,395
- Reserves +€15,396
up €15,396 (+11.8%), from €130,394 to €145,790
of which Distributable reserves: +€18,000
- Profit (loss) carried forward -€7,384
down €7,384 (-7.8%), from €94,524 to €87,140
- Depreciation -€4,239
down €4,239 (-41.5%), from €10,213 to €5,975
- Gross operating margin -€2,839
down €2,839 (-13.4%), from €21,153 to €18,314
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 | €307,088 | €300,350 | -€6,737 | -2.2% |
| Fixed assets | 21/28 | €301,510 | €295,536 | -€5,975 | -2.0% |
| Tangible fixed assets | 22/27 | €301,510 | €295,536 | -€5,975 | -2.0% |
| Land and buildings | 22 | €301,510 | €295,536 | -€5,975 | -2.0% |
| Current assets | 29/58 | €5,577 | €4,815 | -€763 | -13.7% |
| Amounts receivable within one year | 40/41 | - | €2,250 | +€2,250 | |
| Trade receivables | 40 | - | €2,250 | +€2,250 | |
| Cash at bank and in hand | 54/58 | €5,577 | €2,565 | -€3,013 | -54.0% |
| Total equity and liabilities | 10/49 | €307,088 | €300,350 | -€6,737 | -2.2% |
| Equity | 10/15 | €232,523 | €240,536 | +€8,013 | +3.4% |
| Contributions | 10/11 | €7,605 | €7,605 | = | 0.0% |
| Reserves | 13 | €130,394 | €145,790 | +€15,396 | +11.8% |
| Tax-exempt reserves | 132 | €48,394 | €45,790 | -€2,604 | -5.4% |
| Distributable reserves | 133 | €82,000 | €100,000 | +€18,000 | +22.0% |
| Profit (loss) carried forward | 14 | €94,524 | €87,140 | -€7,384 | -7.8% |
| Provisions and deferred taxes | 16 | €25,387 | €24,046 | -€1,341 | -5.3% |
| Deferred taxes | 168 | €25,387 | €24,046 | -€1,341 | -5.3% |
| Amounts payable | 17/49 | €49,177 | €35,768 | -€13,409 | -27.3% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 170/4 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €24,177 | €10,768 | -€13,409 | -55.5% |
| Trade debts | 44 | - | €1,271 | +€1,271 | |
| Suppliers | 440/4 | - | €1,271 | +€1,271 | |
| Taxes, remuneration and social security | 45 | €3,443 | €5,103 | +€1,660 | +48.2% |
| Taxes | 450/3 | €3,443 | €5,103 | +€1,660 | +48.2% |
| Other amounts payable | 47/48 | €20,734 | €4,395 | -€16,339 | -78.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,213 | €5,975 | -€4,239 | -41.5% |
| Other operating charges | 640/8 | €2,184 | €1,978 | -€206 | -9.4% |
| Gross operating margin | 9900 | €21,153 | €18,314 | -€2,839 | -13.4% |
| Operating profit (loss) | 9901 | €8,756 | €10,361 | +€1,606 | +18.3% |
| Financial income | 75/76B | €184 | - | -€184 | |
| Recurring financial income | 75 | €184 | - | -€184 | |
| Financial charges | 65/66B | €29 | €30 | +€2 | +5.3% |
| Recurring financial charges | 65 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €8,911 | €10,331 | +€1,420 | +15.9% |
| Transfer from deferred taxes | 780 | €1,341 | €1,341 | = | 0.0% |
| Income taxes | 67/77 | €3,498 | €3,660 | +€162 | +4.6% |
| Profit (loss) for the period | 9904 | €6,754 | €8,013 | +€1,259 | +18.6% |
| Transfer from tax-exempt reserves | 789 | €2,604 | €2,604 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,358 | €10,616 | +€1,259 | +13.5% |
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 3 October 2026 via checked.be.