koffika.: 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.
koffika.
Largest movements
- Cash +€51,522
up €51,522 (+106.2%), from €48,502 to €100,024
mainly Net result for the year (+€62,157) and Trade debts (+€13,243)
- Receivables within one year +€6,495
up €6,495 (+58.2%), from €11,167 to €17,662
of which Trade receivables: +€5,442
- Tangible fixed assets +€4,200
up €4,200 (+25.8%), from €16,280 to €20,480
of which Plant, machinery and equipment: +€2,502
- Profit (loss) carried forward +€62,157
up €62,157 (+200183.9%), from €31 to €62,188
- Other debts -€15,401
down €15,401 (-91.2%), from €16,888 to €1,487
- Trade debts +€13,243
up €13,243 (+1418.5%), from €934 to €14,177
- Tax, wage and social debts +€2,458
up €2,458 (+12.3%), from €20,050 to €22,508
- Gross operating margin +€32,533
up €32,533 (+62.0%), from €52,471 to €85,004
- Taxes +€3,554
up €3,554 (+26.1%), from €13,640 to €17,194
- Depreciation +€2,242
up €2,242 (+206.5%), from €1,086 to €3,328
- Financial charges +€1,016
up €1,016 (+155.0%), from €656 to €1,672
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 | €76,357 | €138,760 | +€62,403 | +81.7% |
| Fixed assets | 21/28 | €16,280 | €20,480 | +€4,200 | +25.8% |
| Tangible fixed assets | 22/27 | €16,280 | €20,480 | +€4,200 | +25.8% |
| Plant, machinery and equipment | 23 | €16,280 | €18,781 | +€2,502 | +15.4% |
| Furniture and vehicles | 24 | - | €1,699 | +€1,699 | |
| Current assets | 29/58 | €60,077 | €118,279 | +€58,203 | +96.9% |
| Stocks and contracts in progress | 3 | €300 | €300 | = | 0.0% |
| Stocks | 30/36 | €300 | €300 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,167 | €17,662 | +€6,495 | +58.2% |
| Trade receivables | 40 | €11,167 | €16,609 | +€5,442 | +48.7% |
| Other amounts receivable | 41 | - | €1,052 | +€1,052 | |
| Cash at bank and in hand | 54/58 | €48,502 | €100,024 | +€51,522 | +106.2% |
| Deferred charges and accrued income | 490/1 | €108 | €293 | +€186 | +172.5% |
| Total equity and liabilities | 10/49 | €76,357 | €138,760 | +€62,403 | +81.7% |
| Equity | 10/15 | €38,431 | €100,588 | +€62,157 | +161.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €36,400 | €36,400 | = | 0.0% |
| Distributable reserves | 133 | €36,400 | €36,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31 | €62,188 | +€62,157 | +200183.9% |
| Amounts payable | 17/49 | €37,926 | €38,171 | +€246 | +0.6% |
| Amounts payable within one year | 42/48 | €37,872 | €38,171 | +€300 | +0.8% |
| Trade debts | 44 | €934 | €14,177 | +€13,243 | +1418.5% |
| Suppliers | 440/4 | €934 | €14,177 | +€13,243 | +1418.5% |
| Taxes, remuneration and social security | 45 | €20,050 | €22,508 | +€2,458 | +12.3% |
| Taxes | 450/3 | €20,050 | €22,508 | +€2,458 | +12.3% |
| Other amounts payable | 47/48 | €16,888 | €1,487 | -€15,401 | -91.2% |
| Accrued charges and deferred income | 492/3 | €54 | - | -€54 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,086 | €3,328 | +€2,242 | +206.5% |
| Other operating charges | 640/8 | €659 | €669 | +€10 | +1.5% |
| Gross operating margin | 9900 | €52,471 | €85,004 | +€32,533 | +62.0% |
| Operating profit (loss) | 9901 | €50,726 | €81,007 | +€30,281 | +59.7% |
| Financial income | 75/76B | €0 | €16 | +€16 | +3372.3% |
| Recurring financial income | 75 | €0 | €16 | +€16 | +3372.3% |
| Financial charges | 65/66B | €656 | €1,672 | +€1,016 | +155.0% |
| Recurring financial charges | 65 | €656 | €1,672 | +€1,016 | +155.0% |
| Profit (loss) for the period before taxes | 9903 | €50,071 | €79,352 | +€29,281 | +58.5% |
| Income taxes | 67/77 | €13,640 | €17,194 | +€3,554 | +26.1% |
| Profit (loss) for the period | 9904 | €36,431 | €62,157 | +€25,726 | +70.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,431 | €62,157 | +€25,726 | +70.6% |
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 3 October 2026 via checked.be.