KOKA-PROJECT: 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.
KOKA-PROJECT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€324,000
down €324,000 (-100.0%), from €324,000 to €0
- Current portion of long-term debt +€323,983
up €323,983 (+269.9%), from €120,017 to €444,000
- Other debts +€19,986
up €19,986 (+37.6%), from €53,178 to €73,163
- Profit (loss) carried forward -€18,264
down €18,264 (-19.1%), from -€95,404 to -€113,668
- Financial charges -€15,111
down €15,111 (-49.5%), from €30,524 to €15,413
- Gross operating margin +€11,339
up €11,339 (+86.4%), from -€13,130 to -€1,791
- Other operating charges -€141
down €141 (-11.7%), from €1,202 to €1,060
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 | €429,444 | €430,468 | +€1,024 | +0.2% |
| Current assets | 29/58 | €429,444 | €430,468 | +€1,024 | +0.2% |
| Stocks and contracts in progress | 3 | €429,328 | €429,328 | = | 0.0% |
| Stocks | 30/36 | €429,328 | €429,328 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €116 | €1,140 | +€1,024 | +883.0% |
| Total equity and liabilities | 10/49 | €429,444 | €430,468 | +€1,024 | +0.2% |
| Equity | 10/15 | -€70,404 | -€88,668 | -€18,264 | -25.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€95,404 | -€113,668 | -€18,264 | -19.1% |
| Amounts payable | 17/49 | €499,848 | €519,136 | +€19,289 | +3.9% |
| Amounts payable after more than one year | 17 | €324,000 | €0 | -€324,000 | -100.0% |
| Financial debts | 170/4 | €324,000 | €0 | -€324,000 | -100.0% |
| Amounts payable within one year | 42/48 | €174,461 | €518,044 | +€343,583 | +196.9% |
| Current portion of amounts payable after more than one year | 42 | €120,017 | €444,000 | +€323,983 | +269.9% |
| Trade debts | 44 | €1,266 | €880 | -€386 | -30.5% |
| Suppliers | 440/4 | €1,266 | €880 | -€386 | -30.5% |
| Other amounts payable | 47/48 | €53,178 | €73,163 | +€19,986 | +37.6% |
| Accrued charges and deferred income | 492/3 | €1,387 | €1,092 | -€294 | -21.2% |
| Other operating charges | 640/8 | €1,202 | €1,060 | -€141 | -11.7% |
| Gross operating margin | 9900 | -€13,130 | -€1,791 | +€11,339 | +86.4% |
| Operating profit (loss) | 9901 | -€14,332 | -€2,851 | +€11,480 | +80.1% |
| Financial charges | 65/66B | €30,524 | €15,413 | -€15,111 | -49.5% |
| Recurring financial charges | 65 | €30,524 | €15,413 | -€15,111 | -49.5% |
| Profit (loss) for the period before taxes | 9903 | -€44,855 | -€18,264 | +€26,591 | +59.3% |
| Profit (loss) for the period | 9904 | -€44,855 | -€18,264 | +€26,591 | +59.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,855 | -€18,264 | +€26,591 | +59.3% |
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 9 October 2026 via checked.be.