Koios Advice: 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 Advice
Largest movements
- Receivables within one year +€29,164
up €29,164 (+33.7%), from €86,576 to €115,740
of which Trade receivables: +€17,265
- Cash -€10,597
down €10,597 (-3.6%), from €297,071 to €286,474
mainly Contributions, distributions and other (-€315,588) and Receivables within one year (-€29,164)
- Other debts +€207,565
up €207,565 (+12,482%), from €1,663 to €209,228
- Profit (loss) carried forward -€184,505
down €184,505 (-96.9%), from €190,376 to €5,871
- Gross operating margin +€15,259
up €15,259 (+9.7%), from €156,724 to €171,983
- Taxes +€3,643
up €3,643 (+10.6%), from €34,458 to €38,101
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 | €383,647 | €402,214 | +€18,567 | +4.8% |
| Current assets | 29/58 | €383,647 | €402,214 | +€18,567 | +4.8% |
| Amounts receivable within one year | 40/41 | €86,576 | €115,740 | +€29,164 | +33.7% |
| Trade receivables | 40 | €86,576 | €103,841 | +€17,265 | +19.9% |
| Other amounts receivable | 41 | - | €11,899 | +€11,899 | |
| Cash at bank and in hand | 54/58 | €297,071 | €286,474 | -€10,597 | -3.6% |
| Total equity and liabilities | 10/49 | €383,647 | €402,214 | +€18,567 | +4.8% |
| Equity | 10/15 | €335,806 | €151,301 | -€184,505 | -54.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €139,430 | €139,430 | = | 0.0% |
| Distributable reserves | 133 | €139,430 | €139,430 | = | 0.0% |
| Profit (loss) carried forward | 14 | €190,376 | €5,871 | -€184,505 | -96.9% |
| Amounts payable | 17/49 | €47,841 | €250,913 | +€203,072 | +424% |
| Amounts payable within one year | 42/48 | €47,355 | €250,913 | +€203,557 | +430% |
| Trade debts | 44 | €2,947 | €2,041 | -€905 | -30.7% |
| Suppliers | 440/4 | €2,947 | €2,041 | -€905 | -30.7% |
| Taxes, remuneration and social security | 45 | €42,746 | €39,643 | -€3,103 | -7.3% |
| Taxes | 450/3 | €42,586 | €39,643 | -€2,943 | -6.9% |
| Remuneration and social security | 454/9 | €160 | - | -€160 | |
| Other amounts payable | 47/48 | €1,663 | €209,228 | +€207,565 | +12,482% |
| Accrued charges and deferred income | 492/3 | €485 | - | -€485 | |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €156,724 | €171,983 | +€15,259 | +9.7% |
| Operating profit (loss) | 9901 | €156,724 | €171,583 | +€14,859 | +9.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,391 | €2,399 | +€8 | +0.3% |
| Recurring financial charges | 65 | €2,391 | €2,399 | +€8 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €154,333 | €169,184 | +€14,851 | +9.6% |
| Income taxes | 67/77 | €34,458 | €38,101 | +€3,643 | +10.6% |
| Profit (loss) for the period | 9904 | €119,875 | €131,083 | +€11,208 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €119,875 | €131,083 | +€11,208 | +9.3% |
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 16 October 2026 via checked.be.