KOIS: 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.
KOIS
Largest movements
- Receivables within one year -€1.5m
down €1.5m (-72.4%), from €2.1m to €575,439
of which Other amounts receivable: -€1.2m
- Cash +€520,481
up €520,481 (+220.2%), from €236,363 to €756,844
mainly Receivables within one year (+€1.5m) and Tax, wage and social debts (+€131,625)
- Financial fixed assets +€417,555
up €417,555 (+553.1%), from €75,494 to €493,049
- Profit (loss) carried forward -€470,596
down €470,596, from €409,697 to -€60,899
- Trade debts -€279,535
down €279,535 (-83.5%), from €334,906 to €55,371
- Tax, wage and social debts +€131,625
up €131,625, from €0 to €131,625
of which Taxes: +€131,625
- Other debts +€47,930
up €47,930 (+4.7%), from €1.0m to €1.1m
- Gross operating margin +€436,586
up €436,586 (+183.1%), from €238,380 to €674,967
- Other operating charges +€341,562
up €341,562 (+6329.1%), from €5,397 to €346,959
- Financial charges -€100,073
down €100,073 (-62.0%), from €161,386 to €61,313
of which Non-recurring financial charges: -€135,500
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.
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 | €2,416,623 | €1,843,347 | -€573,276 | -23.7% |
| Fixed assets | 21/28 | €82,635 | €499,513 | +€416,878 | +504.5% |
| Tangible fixed assets | 22/27 | €7,141 | €6,464 | -€677 | -9.5% |
| Furniture and vehicles | 24 | €7,141 | €6,464 | -€677 | -9.5% |
| Financial fixed assets | 28 | €75,494 | €493,049 | +€417,555 | +553.1% |
| Current assets | 29/58 | €2,333,988 | €1,343,834 | -€990,154 | -42.4% |
| Amounts receivable within one year | 40/41 | €2,082,336 | €575,439 | -€1.5m | -72.4% |
| Trade receivables | 40 | €348,123 | €37,813 | -€310,310 | -89.1% |
| Other amounts receivable | 41 | €1,734,213 | €537,626 | -€1.2m | -69.0% |
| Cash at bank and in hand | 54/58 | €236,363 | €756,844 | +€520,481 | +220.2% |
| Deferred charges and accrued income | 490/1 | €15,289 | €11,552 | -€3,738 | -24.4% |
| Total equity and liabilities | 10/49 | €2,416,623 | €1,843,347 | -€573,276 | -23.7% |
| Equity | 10/15 | €849,697 | €379,101 | -€470,596 | -55.4% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Capital | 10 | €400,000 | €400,000 | = | 0.0% |
| Issued capital | 100 | €400,000 | €400,000 | = | 0.0% |
| Reserves | 13 | €40,000 | €40,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €40,000 | €40,000 | = | 0.0% |
| Legal reserve | 130 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €409,697 | -€60,899 | -€470,596 | |
| Amounts payable | 17/49 | €1,566,926 | €1,464,246 | -€102,680 | -6.6% |
| Amounts payable within one year | 42/48 | €1,566,926 | €1,464,246 | -€102,680 | -6.6% |
| Financial debts | 43 | €203,159 | €200,459 | -€2,700 | -1.3% |
| Credit institutions | 430/8 | €203,159 | €200,459 | -€2,700 | -1.3% |
| Trade debts | 44 | €334,906 | €55,371 | -€279,535 | -83.5% |
| Suppliers | 440/4 | €334,906 | €55,371 | -€279,535 | -83.5% |
| Taxes, remuneration and social security | 45 | €0 | €131,625 | +€131,625 | |
| Taxes | 450/3 | €0 | €131,625 | +€131,625 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,028,862 | €1,076,792 | +€47,930 | +4.7% |
| Non-recurring operating income | 76A | €8,300 | €14,718 | +€6,418 | +77.3% |
| Remuneration, social security and pensions | 62 | €1,517 | €2,728 | +€1,211 | +79.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,390 | €4,544 | +€2,154 | +90.2% |
| Other operating charges | 640/8 | €5,397 | €346,959 | +€341,562 | +6329.1% |
| Non-recurring operating charges | 66A | - | €793,808 | +€793,808 | |
| Gross operating margin | 9900 | €238,380 | €674,967 | +€436,586 | +183.1% |
| Operating profit (loss) | 9901 | €229,077 | -€473,072 | -€702,149 | |
| Financial income | 75/76B | €64,473 | €63,789 | -€684 | -1.1% |
| Recurring financial income | 75 | €64,473 | €5,289 | -€59,184 | -91.8% |
| Non-recurring financial income | 76B | - | €58,500 | +€58,500 | |
| Financial charges | 65/66B | €161,386 | €61,313 | -€100,073 | -62.0% |
| Recurring financial charges | 65 | €25,886 | €61,313 | +€35,427 | +136.9% |
| Non-recurring financial charges | 66B | €135,500 | €0 | -€135,500 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €132,164 | -€470,596 | -€602,760 | |
| Profit (loss) for the period | 9904 | €132,164 | -€470,596 | -€602,760 | |
| Profit (loss) for the period to be appropriated | 9905 | €132,164 | -€470,596 | -€602,760 |
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 10 October 2026 via checked.be.