KOEN EYKENS: 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.
KOEN EYKENS
Largest movements
- Cash +€64,568
up €64,568 (+382%), from €16,900 to €81,468
mainly Depreciation (+€54,454) and Receivables within one year (+€48,186)
- Receivables within one year -€48,186
down €48,186 (-16.7%), from €289,126 to €240,940
of which Other amounts receivable: -€32,362
- Tangible fixed assets -€11,914
down €11,914 (-8.3%), from €143,388 to €131,474
of which Furniture and vehicles: -€13,805
- Reserves +€25,201
up €25,201 (+7.9%), from €317,753 to €342,954
of which Distributable reserves: +€25,201
- Debts after one year -€22,503
down €22,503 (-100%), from €22,503 to €0
of which Financial debts: -€22,503
- Gross operating margin +€55,500
up €55,500 (+218%), from €25,460 to €80,959
- Depreciation +€10,928
up €10,928 (+25.1%), from €43,526 to €54,454
- Other operating charges -€2,838
down €2,838 (-82.2%), from €3,453 to €615
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 | €454,284 | €458,037 | +€3,753 | +0.8% |
| Fixed assets | 21/28 | €143,388 | €131,474 | -€11,914 | -8.3% |
| Tangible fixed assets | 22/27 | €143,388 | €131,474 | -€11,914 | -8.3% |
| Plant, machinery and equipment | 23 | €76,951 | €78,842 | +€1,891 | +2.5% |
| Furniture and vehicles | 24 | €66,437 | €52,632 | -€13,805 | -20.8% |
| Current assets | 29/58 | €310,896 | €326,563 | +€15,667 | +5.0% |
| Amounts receivable within one year | 40/41 | €289,126 | €240,940 | -€48,186 | -16.7% |
| Trade receivables | 40 | €19,926 | €4,103 | -€15,824 | -79.4% |
| Other amounts receivable | 41 | €269,199 | €236,837 | -€32,362 | -12.0% |
| Cash at bank and in hand | 54/58 | €16,900 | €81,468 | +€64,568 | +382% |
| Deferred charges and accrued income | 490/1 | €4,870 | €4,155 | -€715 | -14.7% |
| Total equity and liabilities | 10/49 | €454,284 | €458,037 | +€3,753 | +0.8% |
| Equity | 10/15 | €330,153 | €355,354 | +€25,201 | +7.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €317,753 | €342,954 | +€25,201 | +7.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €317,753 | €342,954 | +€25,201 | +7.9% |
| Amounts payable | 17/49 | €124,131 | €102,683 | -€21,448 | -17.3% |
| Amounts payable after more than one year | 17 | €22,503 | €0 | -€22,503 | -100% |
| Financial debts | 170/4 | €22,503 | €0 | -€22,503 | -100% |
| Advances received on contracts in progress | 176 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €101,511 | €102,683 | +€1,172 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €22,249 | €22,503 | +€254 | +1.1% |
| Trade debts | 44 | €16,299 | €15,053 | -€1,246 | -7.6% |
| Suppliers | 440/4 | €16,299 | €15,053 | -€1,246 | -7.6% |
| Taxes, remuneration and social security | 45 | €1,583 | €255 | -€1,327 | -83.9% |
| Taxes | 450/3 | €1,583 | €255 | -€1,327 | -83.9% |
| Other amounts payable | 47/48 | €61,380 | €64,872 | +€3,491 | +5.7% |
| Accrued charges and deferred income | 492/3 | €118 | €0 | -€118 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,526 | €54,454 | +€10,928 | +25.1% |
| Other operating charges | 640/8 | €3,453 | €615 | -€2,838 | -82.2% |
| Gross operating margin | 9900 | €25,460 | €80,959 | +€55,500 | +218% |
| Operating profit (loss) | 9901 | -€21,519 | €25,891 | +€47,410 | |
| Financial income | 75/76B | €1 | €7 | +€6 | +518% |
| Recurring financial income | 75 | €1 | €7 | +€6 | +518% |
| Financial charges | 65/66B | €1,133 | €556 | -€577 | -50.9% |
| Recurring financial charges | 65 | €1,133 | €556 | -€577 | -50.9% |
| Profit (loss) for the period before taxes | 9903 | -€22,651 | €25,342 | +€47,992 | |
| Income taxes | 67/77 | €134 | €141 | +€6 | +4.8% |
| Profit (loss) for the period | 9904 | -€22,785 | €25,201 | +€47,986 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,785 | €25,201 | +€47,986 |
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 19 October 2026 via checked.be.