Koike: 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.
Koike
Largest movements
- Tangible fixed assets -€20,358
down €20,358 (-7.3%), from €280,666 to €260,308
of which Land and buildings: -€13,707
- Cash -€11,414
down €11,414 (-13.8%), from €82,539 to €71,124
mainly Trade debts (-€14,219) and Receivables within one year (-€9,297)
- Receivables within one year +€9,297
up €9,297 (+22.7%), from €40,891 to €50,188
of which Trade receivables: +€10,315
- Trade debts -€14,219
down €14,219 (-83.9%), from €16,953 to €2,734
- Debts after one year -€8,654
down €8,654 (-2.3%), from €376,379 to €367,725
- Other debts +€6,667
up €6,667 (+80.1%), from €8,327 to €14,994
- Gross operating margin -€12,068
down €12,068 (-18.5%), from €65,304 to €53,235
- Staff costs +€5,045
up €5,045 (+25.7%), from €19,648 to €24,694
- Other operating charges -€3,285
down €3,285 (-56.7%), from €5,795 to €2,511
- Financial income -€1,143
down €1,143 (-19.9%), from €5,755 to €4,611
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 | €447,024 | €425,996 | -€21,028 | -4.7% |
| Fixed assets | 21/28 | €280,666 | €260,308 | -€20,358 | -7.3% |
| Tangible fixed assets | 22/27 | €280,666 | €260,308 | -€20,358 | -7.3% |
| Land and buildings | 22 | €259,578 | €245,871 | -€13,707 | -5.3% |
| Plant, machinery and equipment | 23 | €683 | - | -€683 | |
| Furniture and vehicles | 24 | €20,405 | €14,437 | -€5,968 | -29.2% |
| Current assets | 29/58 | €166,358 | €165,689 | -€670 | -0.4% |
| Stocks and contracts in progress | 3 | €41,233 | €42,133 | +€900 | +2.2% |
| Stocks | 30/36 | €41,233 | €42,133 | +€900 | +2.2% |
| Amounts receivable within one year | 40/41 | €40,891 | €50,188 | +€9,297 | +22.7% |
| Trade receivables | 40 | €39,743 | €50,059 | +€10,315 | +26.0% |
| Other amounts receivable | 41 | €1,147 | €129 | -€1,018 | -88.7% |
| Cash at bank and in hand | 54/58 | €82,539 | €71,124 | -€11,414 | -13.8% |
| Deferred charges and accrued income | 490/1 | €1,695 | €2,243 | +€547 | +32.3% |
| Total equity and liabilities | 10/49 | €447,024 | €425,996 | -€21,028 | -4.7% |
| Equity | 10/15 | €17,205 | €17,119 | -€85 | -0.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,795 | -€4,881 | -€85 | -1.8% |
| Amounts payable | 17/49 | €429,819 | €408,877 | -€20,942 | -4.9% |
| Amounts payable after more than one year | 17 | €376,379 | €367,725 | -€8,654 | -2.3% |
| Financial debts | 170/4 | €376,379 | €367,725 | -€8,654 | -2.3% |
| Amounts payable within one year | 42/48 | €53,440 | €41,152 | -€12,288 | -23.0% |
| Current portion of amounts payable after more than one year | 42 | €10,077 | €9,435 | -€642 | -6.4% |
| Trade debts | 44 | €16,953 | €2,734 | -€14,219 | -83.9% |
| Suppliers | 440/4 | €16,953 | €2,734 | -€14,219 | -83.9% |
| Taxes, remuneration and social security | 45 | €18,084 | €13,990 | -€4,094 | -22.6% |
| Taxes | 450/3 | €12,831 | €12,863 | +€32 | +0.3% |
| Remuneration and social security | 454/9 | €5,253 | €1,126 | -€4,127 | -78.6% |
| Other amounts payable | 47/48 | €8,327 | €14,994 | +€6,667 | +80.1% |
| Remuneration, social security and pensions | 62 | €19,648 | €24,694 | +€5,045 | +25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,833 | €20,358 | -€475 | -2.3% |
| Other operating charges | 640/8 | €5,795 | €2,511 | -€3,285 | -56.7% |
| Gross operating margin | 9900 | €65,304 | €53,235 | -€12,068 | -18.5% |
| Operating profit (loss) | 9901 | €19,027 | €5,673 | -€13,354 | -70.2% |
| Financial income | 75/76B | €5,755 | €4,611 | -€1,143 | -19.9% |
| Recurring financial income | 75 | €5,755 | €4,611 | -€1,143 | -19.9% |
| Financial charges | 65/66B | €10,476 | €10,046 | -€430 | -4.1% |
| Recurring financial charges | 65 | €10,476 | €10,046 | -€430 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €14,306 | €238 | -€14,068 | -98.3% |
| Income taxes | 67/77 | €325 | €323 | -€1 | -0.4% |
| Profit (loss) for the period | 9904 | €13,981 | -€85 | -€14,066 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,981 | -€85 | -€14,066 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.