KOEKETIENE DESIGN: 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.
KOEKETIENE DESIGN
Largest movements
- Cash -€4,863
down €4,863 (-27.5%), from €17,710 to €12,847
mainly Net result for the year (-€3,192) and Tax, wage and social debts (-€2,468)
- Tangible fixed assets +€460
up €460 (+16.2%), from €2,838 to €3,298
of which Furniture and vehicles: +€903
- Receivables within one year -€448
down €448 (-9.3%), from €4,795 to €4,346
of which Other amounts receivable: -€511
- Deferred charges and accrued income -€349
down €349 (-56.3%), from €621 to €272
- Tax, wage and social debts -€2,468
no longer reported in 2025 (was €2,468)
- Reserves -€1,860
down €1,860 (-13.1%), from €14,194 to €12,334
- Profit (loss) carried forward -€1,332
down €1,332 (-56.2%), from €2,372 to €1,040
- Trade debts +€349
new in 2025: €349
- Gross operating margin -€13,016
down €13,016, from €11,569 to -€1,447
- Taxes -€2,468
no longer reported in 2025 (was €2,468)
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 | €25,963 | €20,763 | -€5,201 | -20.0% |
| Fixed assets | 21/28 | €2,838 | €3,298 | +€460 | +16.2% |
| Tangible fixed assets | 22/27 | €2,838 | €3,298 | +€460 | +16.2% |
| Plant, machinery and equipment | 23 | €283 | €134 | -€149 | -52.6% |
| Furniture and vehicles | 24 | €331 | €1,234 | +€903 | +272% |
| Other tangible fixed assets | 26 | €2,224 | €1,930 | -€294 | -13.2% |
| Current assets | 29/58 | €23,126 | €17,465 | -€5,661 | -24.5% |
| Amounts receivable within one year | 40/41 | €4,795 | €4,346 | -€448 | -9.3% |
| Trade receivables | 40 | €4,097 | €4,159 | +€62 | +1.5% |
| Other amounts receivable | 41 | €698 | €187 | -€511 | -73.2% |
| Cash at bank and in hand | 54/58 | €17,710 | €12,847 | -€4,863 | -27.5% |
| Deferred charges and accrued income | 490/1 | €621 | €272 | -€349 | -56.3% |
| Total equity and liabilities | 10/49 | €25,963 | €20,763 | -€5,201 | -20.0% |
| Equity | 10/15 | €22,766 | €19,574 | -€3,192 | -14.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14,194 | €12,334 | -€1,860 | -13.1% |
| Distributable reserves | 133 | €14,194 | €12,334 | -€1,860 | -13.1% |
| Profit (loss) carried forward | 14 | €2,372 | €1,040 | -€1,332 | -56.2% |
| Amounts payable | 17/49 | €3,197 | €1,189 | -€2,008 | -62.8% |
| Amounts payable within one year | 42/48 | €3,197 | €1,189 | -€2,008 | -62.8% |
| Trade debts | 44 | - | €349 | +€349 | |
| Suppliers | 440/4 | - | €349 | +€349 | |
| Taxes, remuneration and social security | 45 | €2,468 | - | -€2,468 | |
| Taxes | 450/3 | €2,468 | - | -€2,468 | |
| Other amounts payable | 47/48 | €729 | €840 | +€111 | +15.2% |
| Non-recurring operating income | 76A | €11,183 | - | -€11,183 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €988 | €1,039 | +€50 | +5.1% |
| Other operating charges | 640/8 | €609 | €528 | -€81 | -13.3% |
| Gross operating margin | 9900 | €11,569 | -€1,447 | -€13,016 | |
| Operating profit (loss) | 9901 | €9,972 | -€3,013 | -€12,985 | |
| Financial income | 75/76B | €5 | €0 | -€5 | -99.4% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -99.4% |
| Financial charges | 65/66B | €175 | €179 | +€5 | +2.6% |
| Recurring financial charges | 65 | €175 | €179 | +€5 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €9,803 | -€3,192 | -€12,995 | |
| Income taxes | 67/77 | €2,468 | - | -€2,468 | |
| Profit (loss) for the period | 9904 | €7,334 | -€3,192 | -€10,526 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,334 | -€3,192 | -€10,526 |
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 24 October 2026 via checked.be.