Koekeloere: 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.
Koekeloere
Largest movements
- Cash +€47,099
up €47,099 (+193%), from €24,412 to €71,510
mainly Net result for the year (+€34,482) and Tax, wage and social debts (+€8,431)
- Receivables within one year -€2,396
down €2,396 (-59.4%), from €4,037 to €1,641
of which Trade receivables: -€3,328
- Reserves +€34,482
up €34,482 (+442%), from €7,793 to €42,275
- Tax, wage and social debts +€8,431
up €8,431 (+103%), from €8,177 to €16,608
- Trade debts +€1,186
up €1,186 (+12.4%), from €9,575 to €10,761
- Turnover -€38,005
no longer reported in 2025 (was €38,005)
- Gross operating margin +€32,814
up €32,814 (+270%), from €12,152 to €44,966
- Purchases and services -€25,853
no longer reported in 2025 (was €25,853)
- Taxes +€4,276
up €4,276 (+117%), from €3,653 to €7,929
- Depreciation +€979
up €979 (+139%), from €706 to €1,685
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 | €33,713 | €77,645 | +€43,932 | +130% |
| Fixed assets | 21/28 | €5,264 | €4,494 | -€771 | -14.6% |
| Tangible fixed assets | 22/27 | €5,264 | €4,494 | -€771 | -14.6% |
| Furniture and vehicles | 24 | €5,264 | €4,494 | -€771 | -14.6% |
| Current assets | 29/58 | €28,449 | €73,151 | +€44,702 | +157% |
| Amounts receivable within one year | 40/41 | €4,037 | €1,641 | -€2,396 | -59.4% |
| Trade receivables | 40 | €3,812 | €484 | -€3,328 | -87.3% |
| Other amounts receivable | 41 | €225 | €1,157 | +€931 | +413% |
| Cash at bank and in hand | 54/58 | €24,412 | €71,510 | +€47,099 | +193% |
| Total equity and liabilities | 10/49 | €33,713 | €77,645 | +€43,932 | +130% |
| Equity | 10/15 | €15,793 | €50,275 | +€34,482 | +218% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €7,793 | €42,275 | +€34,482 | +442% |
| Distributable reserves | 133 | €7,793 | €42,275 | +€34,482 | +442% |
| Amounts payable | 17/49 | €17,920 | €27,369 | +€9,449 | +52.7% |
| Amounts payable within one year | 42/48 | €17,920 | €27,369 | +€9,449 | +52.7% |
| Trade debts | 44 | €9,575 | €10,761 | +€1,186 | +12.4% |
| Suppliers | 440/4 | €9,575 | €10,761 | +€1,186 | +12.4% |
| Taxes, remuneration and social security | 45 | €8,177 | €16,608 | +€8,431 | +103% |
| Taxes | 450/3 | €8,177 | €16,608 | +€8,431 | +103% |
| Other amounts payable | 47/48 | €168 | - | -€168 | |
| Turnover | 70 | €38,005 | - | -€38,005 | |
| Goods, raw materials, services and sundry goods | 60/61 | €25,853 | - | -€25,853 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €706 | €1,685 | +€979 | +139% |
| Other operating charges | 640/8 | - | €175 | +€175 | |
| Gross operating margin | 9900 | €12,152 | €44,966 | +€32,814 | +270% |
| Operating profit (loss) | 9901 | €11,446 | €43,106 | +€31,660 | +277% |
| Financial charges | 65/66B | - | €695 | +€695 | |
| Recurring financial charges | 65 | - | €695 | +€695 | |
| Profit (loss) for the period before taxes | 9903 | €11,446 | €42,411 | +€30,965 | +271% |
| Income taxes | 67/77 | €3,653 | €7,929 | +€4,276 | +117% |
| Profit (loss) for the period | 9904 | €7,793 | €34,482 | +€26,689 | +342% |
| Profit (loss) for the period to be appropriated | 9905 | €7,793 | €34,482 | +€26,689 | +342% |
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 15 October 2026 via checked.be.