Koenstructie: what changed
Two fiscal 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.
Koenstructie
Largest movements
- Cash +€12,024
up €12,024 (+186.8%), from €6,436 to €18,460
mainly Depreciation (+€11,327) and Net result for the year (+€4,429)
- Tangible fixed assets -€8,971
down €8,971 (-24.5%), from €36,606 to €27,634
of which Furniture and vehicles: -€10,728
- Receivables within one year -€3,752
down €3,752 (-36.5%), from €10,292 to €6,540
of which Trade receivables: -€4,775
- Debts after one year -€9,427
down €9,427 (-22.4%), from €42,084 to €32,657
- Profit (loss) carried forward +€4,429
up €4,429 (+66.3%), from -€6,685 to -€2,256
- Other debts +€3,286
up €3,286 (+78.1%), from €4,208 to €7,495
- Trade debts +€2,001
up €2,001 (+159.1%), from €1,258 to €3,259
- Advances received -€1,322
down €1,322 (-100.0%), from €1,322 to €0
- Gross operating margin +€11,165
up €11,165 (+150.5%), from €7,417 to €18,581
- Other operating charges +€541
up €541 (+153.7%), from €352 to €894
- Depreciation +€195
up €195 (+1.8%), from €11,131 to €11,327
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 | €57,055 | €56,525 | -€530 | -0.9% |
| Fixed assets | 21/28 | €36,606 | €27,634 | -€8,971 | -24.5% |
| Tangible fixed assets | 22/27 | €36,606 | €27,634 | -€8,971 | -24.5% |
| Plant, machinery and equipment | 23 | €2,454 | €4,210 | +€1,756 | +71.6% |
| Furniture and vehicles | 24 | €34,152 | €23,424 | -€10,728 | -31.4% |
| Current assets | 29/58 | €20,450 | €28,890 | +€8,441 | +41.3% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €10,292 | €6,540 | -€3,752 | -36.5% |
| Trade receivables | 40 | €5,867 | €1,092 | -€4,775 | -81.4% |
| Other amounts receivable | 41 | €4,424 | €5,447 | +€1,023 | +23.1% |
| Cash at bank and in hand | 54/58 | €6,436 | €18,460 | +€12,024 | +186.8% |
| Deferred charges and accrued income | 490/1 | €3,722 | €3,890 | +€168 | +4.5% |
| Total equity and liabilities | 10/49 | €57,055 | €56,525 | -€530 | -0.9% |
| Equity | 10/15 | -€2,685 | €1,744 | +€4,429 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,685 | -€2,256 | +€4,429 | +66.3% |
| Amounts payable | 17/49 | €59,741 | €54,781 | -€4,960 | -8.3% |
| Amounts payable after more than one year | 17 | €42,084 | €32,657 | -€9,427 | -22.4% |
| Financial debts | 170/4 | €42,084 | €32,657 | -€9,427 | -22.4% |
| Amounts payable within one year | 42/48 | €17,657 | €22,124 | +€4,467 | +25.3% |
| Current portion of amounts payable after more than one year | 42 | €9,149 | €9,427 | +€278 | +3.0% |
| Trade debts | 44 | €1,258 | €3,259 | +€2,001 | +159.1% |
| Suppliers | 440/4 | €1,258 | €3,259 | +€2,001 | +159.1% |
| Advances received on contracts in progress | 46 | €1,322 | €0 | -€1,322 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,720 | €1,944 | +€224 | +13.0% |
| Taxes | 450/3 | €120 | €344 | +€224 | +185.9% |
| Remuneration and social security | 454/9 | €1,600 | €1,600 | = | 0.0% |
| Other amounts payable | 47/48 | €4,208 | €7,495 | +€3,286 | +78.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,131 | €11,327 | +€195 | +1.8% |
| Other operating charges | 640/8 | €352 | €894 | +€541 | +153.7% |
| Gross operating margin | 9900 | €7,417 | €18,581 | +€11,165 | +150.5% |
| Operating profit (loss) | 9901 | -€4,067 | €6,361 | +€10,428 | |
| Financial income | 75/76B | €4 | €0 | -€4 | -100.0% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100.0% |
| Financial charges | 65/66B | €1,866 | €1,793 | -€73 | -3.9% |
| Recurring financial charges | 65 | €1,866 | €1,793 | -€73 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,928 | €4,568 | +€10,496 | |
| Income taxes | 67/77 | - | €139 | +€139 | |
| Profit (loss) for the period | 9904 | -€5,928 | €4,429 | +€10,357 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,928 | €4,429 | +€10,357 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.