Koets & Co: 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.
Koets & Co
Largest movements
- Stocks and contracts +€11,569
up €11,569 (+68.4%), from €16,919 to €28,488
- Cash -€6,574
down €6,574 (-50.3%), from €13,077 to €6,503
mainly Net result for the year (-€19,824) and Stocks and contracts (-€11,569)
- Tangible fixed assets -€4,784
down €4,784 (-25.5%), from €18,779 to €13,995
of which Furniture and vehicles: -€3,029
- Receivables within one year +€1,080
up €1,080 (+24.1%), from €4,492 to €5,572
of which Other amounts receivable: +€863
- Deferred charges and accrued income -€973
down €973 (-42.7%), from €2,280 to €1,306
- Other debts +€21,695
up €21,695 (+20.6%), from €105,196 to €126,891
- Profit (loss) carried forward -€19,824
down €19,824 (-33.3%), from -€59,617 to -€79,440
- Tax, wage and social debts -€1,262
down €1,262 (-26.8%), from €4,718 to €3,456
- Trade debts -€792
down €792 (-39.9%), from €1,985 to €1,193
- Gross operating margin -€6,744
down €6,744 (-18386.3%), from -€37 to -€6,781
- Depreciation +€1,988
up €1,988 (+71.1%), from €2,796 to €4,784
- Other operating charges +€175
up €175 (+2.1%), from €8,163 to €8,338
- Financial charges -€77
down €77 (-40.9%), from €188 to €111
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 | €59,297 | €59,615 | +€318 | +0.5% |
| Fixed assets | 21/28 | €22,529 | €17,745 | -€4,784 | -21.2% |
| Tangible fixed assets | 22/27 | €18,779 | €13,995 | -€4,784 | -25.5% |
| Land and buildings | 22 | €7,986 | €7,096 | -€890 | -11.1% |
| Plant, machinery and equipment | 23 | €3,289 | €2,424 | -€865 | -26.3% |
| Furniture and vehicles | 24 | €7,504 | €4,476 | -€3,029 | -40.4% |
| Financial fixed assets | 28 | €3,750 | €3,750 | = | 0.0% |
| Current assets | 29/58 | €36,768 | €41,870 | +€5,102 | +13.9% |
| Stocks and contracts in progress | 3 | €16,919 | €28,488 | +€11,569 | +68.4% |
| Stocks | 30/36 | €16,919 | €28,488 | +€11,569 | +68.4% |
| Amounts receivable within one year | 40/41 | €4,492 | €5,572 | +€1,080 | +24.1% |
| Trade receivables | 40 | - | €217 | +€217 | |
| Other amounts receivable | 41 | €4,492 | €5,355 | +€863 | +19.2% |
| Cash at bank and in hand | 54/58 | €13,077 | €6,503 | -€6,574 | -50.3% |
| Deferred charges and accrued income | 490/1 | €2,280 | €1,306 | -€973 | -42.7% |
| Total equity and liabilities | 10/49 | €59,297 | €59,615 | +€318 | +0.5% |
| Equity | 10/15 | -€52,602 | -€72,425 | -€19,824 | -37.7% |
| Contributions | 10/11 | €7,015 | €7,015 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,617 | -€79,440 | -€19,824 | -33.3% |
| Amounts payable | 17/49 | €111,899 | €132,040 | +€20,142 | +18.0% |
| Amounts payable within one year | 42/48 | €111,899 | €132,040 | +€20,142 | +18.0% |
| Trade debts | 44 | €1,985 | €1,193 | -€792 | -39.9% |
| Suppliers | 440/4 | €1,985 | €1,193 | -€792 | -39.9% |
| Advances received on contracts in progress | 46 | - | €500 | +€500 | |
| Taxes, remuneration and social security | 45 | €4,718 | €3,456 | -€1,262 | -26.8% |
| Taxes | 450/3 | €4,718 | €3,456 | -€1,262 | -26.8% |
| Other amounts payable | 47/48 | €105,196 | €126,891 | +€21,695 | +20.6% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,796 | €4,784 | +€1,988 | +71.1% |
| Other operating charges | 640/8 | €8,163 | €8,338 | +€175 | +2.1% |
| Gross operating margin | 9900 | -€37 | -€6,781 | -€6,744 | -18386.3% |
| Operating profit (loss) | 9901 | -€10,996 | -€19,903 | -€8,907 | -81.0% |
| Financial income | 75/76B | €287 | €331 | +€44 | +15.2% |
| Recurring financial income | 75 | €287 | €331 | +€44 | +15.2% |
| Financial charges | 65/66B | €188 | €111 | -€77 | -40.9% |
| Recurring financial charges | 65 | €188 | €111 | -€77 | -40.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,896 | -€19,683 | -€8,787 | -80.6% |
| Income taxes | 67/77 | €143 | €141 | -€2 | -1.1% |
| Profit (loss) for the period | 9904 | -€11,038 | -€19,824 | -€8,785 | -79.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,038 | -€19,824 | -€8,785 | -79.6% |
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 6 October 2026 via checked.be.