KOKA SONIC: 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 SONIC
Largest movements
- Tangible fixed assets -€780,378
down €780,378 (-94.3%), from €827,258 to €46,880
of which Land and buildings: -€779,338
- Cash +€452,696
up €452,696 (+1,579%), from €28,664 to €481,360
mainly Investment in fixed assets (net) (+€780,378) and Net result for the year (+€44,022)
- Receivables within one year +€309,531
up €309,531 (+59.9%), from €517,001 to €826,532
of which Other amounts receivable: +€258,120
- Other debts -€83,421
down €83,421 (-27.1%), from €307,406 to €223,985
- Profit (loss) carried forward +€44,022
up €44,022 (+541%), from €8,141 to €52,162
- Trade debts +€25,063
up €25,063 (+462%), from €5,429 to €30,492
- Depreciation -€39,502
no longer reported in 2025 (was €39,502)
- Gross operating margin -€39,096
down €39,096 (-37.3%), from €104,779 to €65,683
- Taxes +€2,638
up €2,638 (+19.8%), from €13,341 to €15,978
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 | €1,738,963 | €1,718,662 | -€20,301 | -1.2% |
| Fixed assets | 21/28 | €1,191,149 | €410,770 | -€780,378 | -65.5% |
| Tangible fixed assets | 22/27 | €827,258 | €46,880 | -€780,378 | -94.3% |
| Land and buildings | 22 | €826,218 | €46,880 | -€779,338 | -94.3% |
| Other tangible fixed assets | 26 | €1,040 | - | -€1,040 | |
| Financial fixed assets | 28 | €363,890 | €363,890 | = | 0.0% |
| Current assets | 29/58 | €547,815 | €1,307,892 | +€760,077 | +139% |
| Amounts receivable within one year | 40/41 | €517,001 | €826,532 | +€309,531 | +59.9% |
| Trade receivables | 40 | - | €51,411 | +€51,411 | |
| Other amounts receivable | 41 | €517,001 | €775,121 | +€258,120 | +49.9% |
| Cash at bank and in hand | 54/58 | €28,664 | €481,360 | +€452,696 | +1,579% |
| Deferred charges and accrued income | 490/1 | €2,150 | - | -€2,150 | |
| Total equity and liabilities | 10/49 | €1,738,963 | €1,718,662 | -€20,301 | -1.2% |
| Equity | 10/15 | €1,167,160 | €1,211,182 | +€44,022 | +3.8% |
| Contributions | 10/11 | €950,600 | €950,600 | = | 0.0% |
| Reserves | 13 | €208,420 | €208,420 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,050 | €18,050 | = | 0.0% |
| Distributable reserves | 133 | €190,370 | €190,370 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,141 | €52,162 | +€44,022 | +541% |
| Provisions and deferred taxes | 16 | €236,824 | €236,824 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €236,824 | €236,824 | = | 0.0% |
| Pensions and similar obligations | 160 | €236,824 | €236,824 | = | 0.0% |
| Amounts payable | 17/49 | €334,979 | €270,656 | -€64,323 | -19.2% |
| Amounts payable within one year | 42/48 | €334,979 | €270,656 | -€64,323 | -19.2% |
| Current portion of amounts payable after more than one year | 42 | €4,134 | - | -€4,134 | |
| Financial debts | 43 | €16,728 | - | -€16,728 | |
| Credit institutions | 430/8 | €16,728 | - | -€16,728 | |
| Trade debts | 44 | €5,429 | €30,492 | +€25,063 | +462% |
| Suppliers | 440/4 | €5,429 | €30,492 | +€25,063 | +462% |
| Taxes, remuneration and social security | 45 | €1,281 | €16,179 | +€14,897 | +1,163% |
| Taxes | 450/3 | €1,281 | €16,179 | +€14,897 | +1,163% |
| Other amounts payable | 47/48 | €307,406 | €223,985 | -€83,421 | -27.1% |
| Non-recurring operating income | 76A | - | €3,325 | +€3,325 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,502 | - | -€39,502 | |
| Other operating charges | 640/8 | €1,585 | €2,387 | +€803 | +50.7% |
| Gross operating margin | 9900 | €104,779 | €65,683 | -€39,096 | -37.3% |
| Operating profit (loss) | 9901 | €63,692 | €63,296 | -€396 | -0.6% |
| Financial charges | 65/66B | €2,541 | €3,296 | +€754 | +29.7% |
| Recurring financial charges | 65 | €2,541 | €2,413 | -€129 | -5.1% |
| Non-recurring financial charges | 66B | - | €883 | +€883 | |
| Profit (loss) for the period before taxes | 9903 | €61,151 | €60,000 | -€1,151 | -1.9% |
| Income taxes | 67/77 | €13,341 | €15,978 | +€2,638 | +19.8% |
| Profit (loss) for the period | 9904 | €47,810 | €44,022 | -€3,788 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €47,810 | €44,022 | -€3,788 | -7.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.