KOELAKANT: 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.
KOELAKANT
Largest movements
- Cash +€3,606
up €3,606 (+17.4%), from €20,717 to €24,323
mainly Net result for the year (+€4,070) and Trade debts (+€3,565)
- Tangible fixed assets +€2,889
new in 2025: €2,889
- Receivables within one year -€1,143
down €1,143 (-12.5%), from €9,152 to €8,009
- Profit (loss) carried forward +€4,070
up €4,070 (+29.1%), from €13,973 to €18,042
- Trade debts +€3,565
up €3,565 (+739.6%), from €482 to €4,048
- Other debts -€2,750
down €2,750 (-50.5%), from €5,447 to €2,697
- Accrued charges and deferred income +€1,378
new in 2025: €1,378
- Tax, wage and social debts -€911
down €911 (-18.3%), from €4,967 to €4,056
- Gross operating margin -€6,627
down €6,627 (-35.6%), from €18,606 to €11,979
- Taxes +€2,000
up €2,000 (+50.0%), from €4,000 to €6,000
- Financial charges +€584
up €584 (+115.3%), from €506 to €1,090
- Depreciation +€400
new in 2025: €400
- Other operating charges +€265
up €265 (+166.5%), from €159 to €424
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 | €29,869 | €35,221 | +€5,352 | +17.9% |
| Fixed assets | 21/28 | - | €2,889 | +€2,889 | |
| Tangible fixed assets | 22/27 | - | €2,889 | +€2,889 | |
| Furniture and vehicles | 24 | - | €2,889 | +€2,889 | |
| Current assets | 29/58 | €29,869 | €32,332 | +€2,463 | +8.2% |
| Amounts receivable within one year | 40/41 | €9,152 | €8,009 | -€1,143 | -12.5% |
| Trade receivables | 40 | €9,152 | €8,009 | -€1,143 | -12.5% |
| Cash at bank and in hand | 54/58 | €20,717 | €24,323 | +€3,606 | +17.4% |
| Total equity and liabilities | 10/49 | €29,869 | €35,221 | +€5,352 | +17.9% |
| Equity | 10/15 | €18,973 | €23,042 | +€4,070 | +21.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,973 | €18,042 | +€4,070 | +29.1% |
| Amounts payable | 17/49 | €10,897 | €12,179 | +€1,283 | +11.8% |
| Amounts payable within one year | 42/48 | €10,897 | €10,801 | -€96 | -0.9% |
| Trade debts | 44 | €482 | €4,048 | +€3,565 | +739.6% |
| Suppliers | 440/4 | €482 | €4,048 | +€3,565 | +739.6% |
| Taxes, remuneration and social security | 45 | €4,967 | €4,056 | -€911 | -18.3% |
| Taxes | 450/3 | €4,967 | €4,056 | -€911 | -18.3% |
| Other amounts payable | 47/48 | €5,447 | €2,697 | -€2,750 | -50.5% |
| Accrued charges and deferred income | 492/3 | - | €1,378 | +€1,378 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €400 | +€400 | |
| Other operating charges | 640/8 | €159 | €424 | +€265 | +166.5% |
| Gross operating margin | 9900 | €18,606 | €11,979 | -€6,627 | -35.6% |
| Operating profit (loss) | 9901 | €18,447 | €11,155 | -€7,292 | -39.5% |
| Financial income | 75/76B | €32 | €5 | -€28 | -85.9% |
| Recurring financial income | 75 | €32 | €5 | -€28 | -85.9% |
| Financial charges | 65/66B | €506 | €1,090 | +€584 | +115.3% |
| Recurring financial charges | 65 | €506 | €1,090 | +€584 | +115.3% |
| Profit (loss) for the period before taxes | 9903 | €17,973 | €10,070 | -€7,903 | -44.0% |
| Income taxes | 67/77 | €4,000 | €6,000 | +€2,000 | +50.0% |
| Profit (loss) for the period | 9904 | €13,973 | €4,070 | -€9,903 | -70.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,973 | €4,070 | -€9,903 | -70.9% |
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 11 October 2026 via checked.be.