Koikil: 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.
Koikil
Largest movements
- Receivables within one year +€14,865
up €14,865 (+2958.5%), from €502 to €15,367
of which Trade receivables: +€14,865
- Cash +€6,749
up €6,749 (+66.5%), from €10,141 to €16,889
mainly Other debts (+€12,581) and Trade debts (+€11,425)
- Tangible fixed assets +€6,201
new in 2025: €6,201
of which Other tangible fixed assets: +€3,660
- Deferred charges and accrued income +€406
new in 2025: €406
- Other debts +€12,581
new in 2025: €12,581
- Profit (loss) carried forward -€12,061
down €12,061 (-488.6%), from -€2,468 to -€14,529
- Trade debts +€11,425
new in 2025: €11,425
- Debts after one year +€7,171
new in 2025: €7,171
- Current portion of long-term debt +€3,882
new in 2025: €3,882
- Staff costs +€8,161
new in 2025: €8,161
- Gross operating margin -€2,569
new in 2025: -€2,569
- Depreciation +€904
new in 2025: €904
- Financial charges +€295
new in 2025: €295
- Other operating charges +€132
new in 2025: €132
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €12,532 | €40,372 | +€27,840 | +222.2% |
| Fixed assets | 21/28 | €1,889 | €7,710 | +€5,821 | +308.2% |
| Intangible fixed assets | 21 | €1,889 | €1,509 | -€380 | -20.1% |
| Tangible fixed assets | 22/27 | - | €6,201 | +€6,201 | |
| Plant, machinery and equipment | 23 | - | €2,541 | +€2,541 | |
| Other tangible fixed assets | 26 | - | €3,660 | +€3,660 | |
| Current assets | 29/58 | €10,643 | €32,662 | +€22,019 | +206.9% |
| Amounts receivable within one year | 40/41 | €502 | €15,367 | +€14,865 | +2958.5% |
| Trade receivables | 40 | - | €14,865 | +€14,865 | |
| Other amounts receivable | 41 | €502 | €502 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,141 | €16,889 | +€6,749 | +66.5% |
| Deferred charges and accrued income | 490/1 | - | €406 | +€406 | |
| Total equity and liabilities | 10/49 | €12,532 | €40,372 | +€27,840 | +222.2% |
| Equity | 10/15 | €12,532 | €471 | -€12,061 | -96.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,468 | -€14,529 | -€12,061 | -488.6% |
| Amounts payable | 17/49 | - | €39,901 | +€39,901 | |
| Amounts payable after more than one year | 17 | - | €7,171 | +€7,171 | |
| Financial debts | 170/4 | - | €7,171 | +€7,171 | |
| Amounts payable within one year | 42/48 | - | €31,458 | +€31,458 | |
| Current portion of amounts payable after more than one year | 42 | - | €3,882 | +€3,882 | |
| Trade debts | 44 | - | €11,425 | +€11,425 | |
| Suppliers | 440/4 | - | €11,425 | +€11,425 | |
| Taxes, remuneration and social security | 45 | - | €3,570 | +€3,570 | |
| Taxes | 450/3 | - | €2,726 | +€2,726 | |
| Remuneration and social security | 454/9 | - | €844 | +€844 | |
| Other amounts payable | 47/48 | - | €12,581 | +€12,581 | |
| Accrued charges and deferred income | 492/3 | - | €1,272 | +€1,272 | |
| Remuneration, social security and pensions | 62 | - | €8,161 | +€8,161 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €904 | +€904 | |
| Other operating charges | 640/8 | - | €132 | +€132 | |
| Gross operating margin | 9900 | - | -€2,569 | -€2,569 | |
| Operating profit (loss) | 9901 | - | -€11,767 | -€11,767 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | - | €295 | +€295 | |
| Recurring financial charges | 65 | - | €295 | +€295 | |
| Profit (loss) for the period before taxes | 9903 | - | -€12,061 | -€12,061 | |
| Profit (loss) for the period | 9904 | - | -€12,061 | -€12,061 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€12,061 | -€12,061 |
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 5 October 2026 via checked.be.