KOIOS: 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.
KOIOS
Largest movements
- Tangible fixed assets -€23,578
down €23,578 (-14.7%), from €160,854 to €137,276
of which Land and buildings: -€18,022
- Other debts +€23,635
up €23,635 (+101%), from €23,319 to €46,954
- Profit (loss) carried forward -€22,305
down €22,305 (-130%), from -€17,143 to -€39,448
- Debts after one year -€16,781
no longer reported in 2025 (was €16,781)
- Current portion of long-term debt -€5,707
down €5,707 (-29.3%), from €19,469 to €13,762
- Trade debts -€2,647
no longer reported in 2025 (was €2,647)
- Gross operating margin +€40,882
up €40,882, from -€38,497 to €2,385
- Other operating charges -€2,655
down €2,655 (-82.9%), from €3,202 to €547
- Depreciation -€1,691
down €1,691 (-6.7%), from €25,268 to €23,578
- Financial charges -€1,136
down €1,136 (-69.5%), from €1,634 to €498
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 | €164,487 | €140,596 | -€23,890 | -14.5% |
| Fixed assets | 21/28 | €160,854 | €137,276 | -€23,578 | -14.7% |
| Tangible fixed assets | 22/27 | €160,854 | €137,276 | -€23,578 | -14.7% |
| Land and buildings | 22 | €141,639 | €123,617 | -€18,022 | -12.7% |
| Plant, machinery and equipment | 23 | €1,213 | €451 | -€762 | -62.8% |
| Furniture and vehicles | 24 | €18,002 | €13,207 | -€4,794 | -26.6% |
| Current assets | 29/58 | €3,633 | €3,320 | -€313 | -8.6% |
| Amounts receivable within one year | 40/41 | €1,788 | €220 | -€1,568 | -87.7% |
| Trade receivables | 40 | €1,567 | - | -€1,567 | |
| Other amounts receivable | 41 | €221 | €220 | -€1 | -0.7% |
| Cash at bank and in hand | 54/58 | €1,845 | €3,100 | +€1,256 | +68.1% |
| Total equity and liabilities | 10/49 | €164,487 | €140,596 | -€23,890 | -14.5% |
| Equity | 10/15 | €102,117 | €79,812 | -€22,305 | -21.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €106,860 | €106,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €105,000 | €105,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,143 | -€39,448 | -€22,305 | -130% |
| Amounts payable | 17/49 | €62,370 | €60,784 | -€1,586 | -2.5% |
| Amounts payable after more than one year | 17 | €16,781 | - | -€16,781 | |
| Financial debts | 170/4 | €16,781 | - | -€16,781 | |
| Amounts payable within one year | 42/48 | €45,589 | €60,784 | +€15,195 | +33.3% |
| Current portion of amounts payable after more than one year | 42 | €19,469 | €13,762 | -€5,707 | -29.3% |
| Trade debts | 44 | €2,647 | - | -€2,647 | |
| Suppliers | 440/4 | €2,647 | - | -€2,647 | |
| Taxes, remuneration and social security | 45 | €154 | €68 | -€86 | -56.1% |
| Taxes | 450/3 | €154 | €68 | -€86 | -56.1% |
| Other amounts payable | 47/48 | €23,319 | €46,954 | +€23,635 | +101% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,268 | €23,578 | -€1,691 | -6.7% |
| Other operating charges | 640/8 | €3,202 | €547 | -€2,655 | -82.9% |
| Gross operating margin | 9900 | -€38,497 | €2,385 | +€40,882 | |
| Operating profit (loss) | 9901 | -€66,967 | -€21,739 | +€45,228 | +67.5% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €1,634 | €498 | -€1,136 | -69.5% |
| Recurring financial charges | 65 | €1,634 | €498 | -€1,136 | -69.5% |
| Profit (loss) for the period before taxes | 9903 | -€68,598 | -€22,237 | +€46,361 | +67.6% |
| Income taxes | 67/77 | €308 | €68 | -€240 | -78.1% |
| Profit (loss) for the period | 9904 | -€68,906 | -€22,305 | +€46,601 | +67.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€68,906 | -€22,305 | +€46,601 | +67.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.