Koekerond: 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.
Koekerond
Largest movements
- Tangible fixed assets +€81,900
up €81,900 (+12.7%), from €645,157 to €727,058
- Receivables within one year -€9,948
down €9,948 (-98.7%), from €10,080 to €132
of which Trade receivables: -€10,000
- Profit (loss) carried forward +€112,878
up €112,878 (+68.0%), from -€166,018 to -€53,140
- Debts after one year -€36,966
down €36,966 (-9.6%), from €386,219 to €349,253
- Trade debts -€10,030
down €10,030 (-56.3%), from €17,803 to €7,773
- Other debts +€7,741
up €7,741 (+2.3%), from €336,601 to €344,342
- Gross operating margin +€88,445
up €88,445 (+117%), from €75,838 to €164,283
- Depreciation +€15,300
up €15,300 (+65.9%), from €23,211 to €38,511
- Other operating charges +€1,823
up €1,823 (+78.1%), from €2,333 to €4,157
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 | €657,698 | €727,206 | +€69,508 | +10.6% |
| Fixed assets | 21/28 | €645,157 | €727,058 | +€81,900 | +12.7% |
| Tangible fixed assets | 22/27 | €645,157 | €727,058 | +€81,900 | +12.7% |
| Land and buildings | 22 | €645,157 | €727,058 | +€81,900 | +12.7% |
| Current assets | 29/58 | €12,541 | €149 | -€12,393 | -98.8% |
| Amounts receivable within one year | 40/41 | €10,080 | €132 | -€9,948 | -98.7% |
| Trade receivables | 40 | €10,000 | - | -€10,000 | |
| Other amounts receivable | 41 | €80 | €132 | +€52 | +64.7% |
| Cash at bank and in hand | 54/58 | €636 | €17 | -€619 | -97.4% |
| Deferred charges and accrued income | 490/1 | €1,825 | - | -€1,825 | |
| Total equity and liabilities | 10/49 | €657,698 | €727,206 | +€69,508 | +10.6% |
| Equity | 10/15 | -€147,418 | -€34,540 | +€112,878 | +76.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€166,018 | -€53,140 | +€112,878 | +68.0% |
| Amounts payable | 17/49 | €805,117 | €761,746 | -€43,370 | -5.4% |
| Amounts payable after more than one year | 17 | €386,219 | €349,253 | -€36,966 | -9.6% |
| Financial debts | 170/4 | €386,219 | €349,253 | -€36,966 | -9.6% |
| Amounts payable within one year | 42/48 | €418,898 | €412,494 | -€6,404 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €42,896 | €40,296 | -€2,600 | -6.1% |
| Trade debts | 44 | €17,803 | €7,773 | -€10,030 | -56.3% |
| Suppliers | 440/4 | €17,803 | €7,773 | -€10,030 | -56.3% |
| Taxes, remuneration and social security | 45 | €21,597 | €20,082 | -€1,515 | -7.0% |
| Taxes | 450/3 | €21,597 | €20,082 | -€1,515 | -7.0% |
| Other amounts payable | 47/48 | €336,601 | €344,342 | +€7,741 | +2.3% |
| Non-recurring operating income | 76A | - | €121,111 | +€121,111 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,211 | €38,511 | +€15,300 | +65.9% |
| Other operating charges | 640/8 | €2,333 | €4,157 | +€1,823 | +78.1% |
| Gross operating margin | 9900 | €75,838 | €164,283 | +€88,445 | +117% |
| Operating profit (loss) | 9901 | €50,294 | €121,616 | +€71,322 | +142% |
| Financial income | 75/76B | €0 | €0 | -€0 | -92.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -92.7% |
| Financial charges | 65/66B | €8,686 | €8,738 | +€53 | +0.6% |
| Recurring financial charges | 65 | €8,686 | €8,738 | +€53 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €41,609 | €112,878 | +€71,269 | +171% |
| Profit (loss) for the period | 9904 | €41,609 | €112,878 | +€71,269 | +171% |
| Profit (loss) for the period to be appropriated | 9905 | €41,609 | €112,878 | +€71,269 | +171% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.