KOIA: 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.
KOIA
Largest movements
- Cash +€18,534
up €18,534 (+24.9%), from €74,561 to €93,095
mainly Investment in fixed assets (net) (+€11,693) and Net result for the year (+€6,401)
- Tangible fixed assets -€16,818
down €16,818 (-73.5%), from €22,886 to €6,068
of which Furniture and vehicles: -€16,425
- Deferred charges and accrued income +€13,041
up €13,041, from €0 to €13,041
- Receivables within one year -€4,678
down €4,678 (-39.2%), from €11,938 to €7,260
of which Other amounts receivable: -€2,372
- Reserves +€6,401
up €6,401 (+5.2%), from €122,430 to €128,831
- Tax, wage and social debts +€3,838
up €3,838 (+77.5%), from €4,950 to €8,789
of which Taxes: +€3,628
- Gross operating margin +€6,602
up €6,602 (+139%), from €4,763 to €11,366
- Financial income +€3,703
up €3,703 (+10,485%), from €35 to €3,739
- Taxes +€2,383
up €2,383 (+1,719%), from €139 to €2,521
- Other operating charges -€1,890
down €1,890 (-76.3%), from €2,475 to €585
- Depreciation -€988
down €988 (-16.2%), from €6,113 to €5,125
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 | €149,412 | €159,491 | +€10,079 | +6.7% |
| Fixed assets | 21/28 | €22,886 | €6,068 | -€16,818 | -73.5% |
| Tangible fixed assets | 22/27 | €22,886 | €6,068 | -€16,818 | -73.5% |
| Plant, machinery and equipment | 23 | €1,101 | €708 | -€393 | -35.7% |
| Furniture and vehicles | 24 | €21,785 | €5,360 | -€16,425 | -75.4% |
| Current assets | 29/58 | €126,526 | €153,423 | +€26,897 | +21.3% |
| Amounts receivable within one year | 40/41 | €11,938 | €7,260 | -€4,678 | -39.2% |
| Trade receivables | 40 | €9,566 | €7,260 | -€2,306 | -24.1% |
| Other amounts receivable | 41 | €2,372 | €0 | -€2,372 | -100% |
| Current investments | 50/53 | €40,027 | €40,027 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €74,561 | €93,095 | +€18,534 | +24.9% |
| Deferred charges and accrued income | 490/1 | €0 | €13,041 | +€13,041 | |
| Total equity and liabilities | 10/49 | €149,412 | €159,491 | +€10,079 | +6.7% |
| Equity | 10/15 | €134,830 | €141,231 | +€6,401 | +4.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €122,430 | €128,831 | +€6,401 | +5.2% |
| Distributable reserves | 133 | €122,430 | €128,831 | +€6,401 | +5.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €14,582 | €18,260 | +€3,678 | +25.2% |
| Amounts payable within one year | 42/48 | €14,413 | €18,260 | +€3,846 | +26.7% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €4,950 | €8,789 | +€3,838 | +77.5% |
| Taxes | 450/3 | €3,149 | €6,777 | +€3,628 | +115% |
| Remuneration and social security | 454/9 | €1,801 | €2,012 | +€211 | +11.7% |
| Other amounts payable | 47/48 | €9,463 | €9,471 | +€8 | +0.1% |
| Accrued charges and deferred income | 492/3 | €168 | €0 | -€168 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,113 | €5,125 | -€988 | -16.2% |
| Other operating charges | 640/8 | €2,475 | €585 | -€1,890 | -76.3% |
| Gross operating margin | 9900 | €4,763 | €11,366 | +€6,602 | +139% |
| Operating profit (loss) | 9901 | -€3,824 | €5,655 | +€9,479 | |
| Financial income | 75/76B | €35 | €3,739 | +€3,703 | +10,485% |
| Recurring financial income | 75 | €35 | €3,739 | +€3,703 | +10,485% |
| Financial charges | 65/66B | €456 | €471 | +€15 | +3.3% |
| Recurring financial charges | 65 | €456 | €471 | +€15 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,245 | €8,922 | +€13,167 | |
| Income taxes | 67/77 | €139 | €2,521 | +€2,383 | +1,719% |
| Profit (loss) for the period | 9904 | -€4,384 | €6,401 | +€10,785 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,384 | €6,401 | +€10,785 |
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 17 October 2026 via checked.be.