KOEN NEIJENS: what changed
What changed
KOEN NEIJENS
NACE 69.203, Activities of company auditors
filed annual accounts (NBB)
Net result for the year
€359,462
2024 · €325,086+€34,376
Equity
€1.1m
2024 · €730,626+€359,462
Cash
€406,800
2024 · €282,413+€124,387
Balance sheet total
€1.6m
2024 · €1.3m+€286,630
Largest movements
Assets
- Receivables after one year +€153,100
up €153,100 (+22.0%), from €696,900 to €850,000
- Cash +€124,387
up €124,387 (+44.0%), from €282,413 to €406,800
mainly Net result for the year (+€359,462) and Depreciation (+€18,160)
Equity and liabilities
- Profit (loss) carried forward +€359,462
up €359,462 (+52.6%), from €683,982 to €1.0m
- Other debts -€52,986
down €52,986 (-9.6%), from €553,645 to €500,658
- Current portion of long-term debt -€26,025
no longer reported in 2025 (was €26,025)
Income statement
- Gross operating margin +€49,067
up €49,067 (+10.7%), from €456,498 to €505,565
- Taxes +€11,911
up €11,911 (+11.3%), from €105,148 to €117,059
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€325,086
Gross operating margin
+€49,067
Depreciation
-€4,501
Other operating charges
-€485
Financial income
+€3,069
Financial charges
-€863
Taxes
-€11,911
Result 2025
€359,462
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€169,447
Investment
-€19,034
Financing
-€26,025
Cash 2024
€282,413
From operations (derived)
+€169,447
Net result for the year
+€359,462
Depreciation
+€18,160
Receivables after one year
-€153,100
Receivables within one year
-€2,562
Deferred charges and accrued income
-€5,706
Smaller working-capital items
+€916
Tax, wage and social debts
+€5,264
Other debts
-€52,986
Investment (derived)
-€19,034
Investment in fixed assets (net)
-€19,034
Financing
-€26,025
Current portion of long-term debt
-€26,025
Cash 2025
€406,800
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,347,911 | €1,634,541 | +€286,630 | +21.3% |
| Fixed assets | 21/28 | €332,614 | €333,489 | +€875 | +0.3% |
| Tangible fixed assets | 22/27 | €332,614 | €333,489 | +€875 | +0.3% |
| Land and buildings | 22 | €312,727 | €301,364 | -€11,364 | -3.6% |
| Plant, machinery and equipment | 23 | €789 | €1,547 | +€757 | +95.9% |
| Furniture and vehicles | 24 | €6,663 | €18,144 | +€11,481 | +172% |
| Other tangible fixed assets | 26 | €12,435 | €12,435 | = | 0.0% |
| Current assets | 29/58 | €1,015,297 | €1,301,052 | +€285,756 | +28.1% |
| Amounts receivable after more than one year | 29 | €696,900 | €850,000 | +€153,100 | +22.0% |
| Other amounts receivable | 291 | €696,900 | €850,000 | +€153,100 | +22.0% |
| Amounts receivable within one year | 40/41 | €14,380 | €16,942 | +€2,562 | +17.8% |
| Trade receivables | 40 | - | €321 | +€321 | |
| Other amounts receivable | 41 | €14,380 | €16,621 | +€2,241 | +15.6% |
| Cash at bank and in hand | 54/58 | €282,413 | €406,800 | +€124,387 | +44.0% |
| Deferred charges and accrued income | 490/1 | €21,605 | €27,311 | +€5,706 | +26.4% |
| Total equity and liabilities | 10/49 | €1,347,911 | €1,634,541 | +€286,630 | +21.3% |
| Equity | 10/15 | €730,626 | €1,090,088 | +€359,462 | +49.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €16,644 | €16,644 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,644 | €13,644 | = | 0.0% |
| Distributable reserves | 133 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €683,982 | €1,043,444 | +€359,462 | +52.6% |
| Amounts payable | 17/49 | €617,285 | €544,453 | -€72,832 | -11.8% |
| Amounts payable within one year | 42/48 | €592,528 | €519,050 | -€73,478 | -12.4% |
| Current portion of amounts payable after more than one year | 42 | €26,025 | - | -€26,025 | |
| Trade debts | 44 | €7,489 | €7,760 | +€270 | +3.6% |
| Suppliers | 440/4 | €7,489 | €7,760 | +€270 | +3.6% |
| Taxes, remuneration and social security | 45 | €5,368 | €10,632 | +€5,264 | +98.0% |
| Taxes | 450/3 | €5,368 | €10,632 | +€5,264 | +98.0% |
| Other amounts payable | 47/48 | €553,645 | €500,658 | -€52,986 | -9.6% |
| Accrued charges and deferred income | 492/3 | €24,758 | €25,403 | +€646 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,659 | €18,160 | +€4,501 | +33.0% |
| Other operating charges | 640/8 | €2,236 | €2,721 | +€485 | +21.7% |
| Gross operating margin | 9900 | €456,498 | €505,565 | +€49,067 | +10.7% |
| Operating profit (loss) | 9901 | €440,604 | €484,685 | +€44,081 | +10.0% |
| Financial income | 75/76B | €16,024 | €19,092 | +€3,069 | +19.2% |
| Recurring financial income | 75 | €16,024 | €19,092 | +€3,069 | +19.2% |
| Financial charges | 65/66B | €26,393 | €27,256 | +€863 | +3.3% |
| Recurring financial charges | 65 | €26,393 | €27,256 | +€863 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €430,235 | €476,521 | +€46,287 | +10.8% |
| Income taxes | 67/77 | €105,148 | €117,059 | +€11,911 | +11.3% |
| Profit (loss) for the period | 9904 | €325,086 | €359,462 | +€34,376 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €325,086 | €359,462 | +€34,376 | +10.6% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.