Koenig 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.
Koenig Design
Largest movements
- Receivables within one year +€9,166
up €9,166 (+25.2%), from €36,331 to €45,497
of which Other amounts receivable: +€8,625
- Tangible fixed assets -€2,299
down €2,299 (-52.3%), from €4,397 to €2,098
- Cash +€851
up €851 (+4.0%), from €21,482 to €22,333
mainly Trade debts (+€15,256) and Net result for the year (+€9,232)
- Trade debts +€15,256
up €15,256 (+1,209%), from €1,262 to €16,518
- Other debts -€15,000
down €15,000 (-100%), from €15,000 to €0
- Reserves +€10,000
up €10,000 (+100%), from €10,000 to €20,000
- Tax, wage and social debts -€1,770
down €1,770 (-12.2%), from €14,492 to €12,722
of which Remuneration and social security: -€1,869
- Profit (loss) carried forward -€768
down €768 (-39.2%), from €1,956 to €1,189
- Financial income -€152,823
down €152,823 (-100.0%), from €152,868 to €45
- Gross operating margin -€11,233
down €11,233 (-38.3%), from €29,295 to €18,062
- Taxes -€2,663
down €2,663 (-40.4%), from €6,600 to €3,937
- Financial charges -€411
down €411 (-22.8%), from €1,801 to €1,389
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 | €62,710 | €70,428 | +€7,718 | +12.3% |
| Fixed assets | 21/28 | €4,397 | €2,098 | -€2,299 | -52.3% |
| Tangible fixed assets | 22/27 | €4,397 | €2,098 | -€2,299 | -52.3% |
| Furniture and vehicles | 24 | €4,397 | €2,098 | -€2,299 | -52.3% |
| Current assets | 29/58 | €58,313 | €68,330 | +€10,017 | +17.2% |
| Amounts receivable within one year | 40/41 | €36,331 | €45,497 | +€9,166 | +25.2% |
| Trade receivables | 40 | €24,355 | €24,895 | +€540 | +2.2% |
| Other amounts receivable | 41 | €11,977 | €20,602 | +€8,625 | +72.0% |
| Cash at bank and in hand | 54/58 | €21,482 | €22,333 | +€851 | +4.0% |
| Deferred charges and accrued income | 490/1 | €500 | €500 | = | 0.0% |
| Total equity and liabilities | 10/49 | €62,710 | €70,428 | +€7,718 | +12.3% |
| Equity | 10/15 | €31,956 | €41,189 | +€9,232 | +28.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €20,000 | +€10,000 | +100% |
| Distributable reserves | 133 | €10,000 | €20,000 | +€10,000 | +100% |
| Profit (loss) carried forward | 14 | €1,956 | €1,189 | -€768 | -39.2% |
| Amounts payable | 17/49 | €30,754 | €29,239 | -€1,514 | -4.9% |
| Amounts payable within one year | 42/48 | €30,754 | €29,239 | -€1,514 | -4.9% |
| Trade debts | 44 | €1,262 | €16,518 | +€15,256 | +1,209% |
| Suppliers | 440/4 | €1,262 | €16,518 | +€15,256 | +1,209% |
| Taxes, remuneration and social security | 45 | €14,492 | €12,722 | -€1,770 | -12.2% |
| Taxes | 450/3 | €12,592 | €12,691 | +€99 | +0.8% |
| Remuneration and social security | 454/9 | €1,900 | €30 | -€1,869 | -98.4% |
| Other amounts payable | 47/48 | €15,000 | €0 | -€15,000 | -100% |
| Non-recurring operating income | 76A | €3,394 | €0 | -€3,394 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,591 | €2,299 | -€292 | -11.3% |
| Other operating charges | 640/8 | €1,372 | €1,250 | -€122 | -8.9% |
| Gross operating margin | 9900 | €29,295 | €18,062 | -€11,233 | -38.3% |
| Operating profit (loss) | 9901 | €25,332 | €14,513 | -€10,819 | -42.7% |
| Financial income | 75/76B | €152,868 | €45 | -€152,823 | -100.0% |
| Recurring financial income | 75 | €152,868 | €45 | -€152,823 | -100.0% |
| Financial charges | 65/66B | €1,801 | €1,389 | -€411 | -22.8% |
| Recurring financial charges | 65 | €1,801 | €1,389 | -€411 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €176,400 | €13,169 | -€163,231 | -92.5% |
| Income taxes | 67/77 | €6,600 | €3,937 | -€2,663 | -40.4% |
| Profit (loss) for the period | 9904 | €169,800 | €9,232 | -€160,568 | -94.6% |
| Profit (loss) for the period to be appropriated | 9905 | €169,800 | €9,232 | -€160,568 | -94.6% |
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 26 October 2026 via checked.be.