Kokelico: what changed
Two fiscal 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.
Kokelico
Largest movements
- Receivables within one year +€9,703
up €9,703 (+16.5%), from €58,808 to €68,511
of which Trade receivables: +€39,120
- Tangible fixed assets -€8,422
down €8,422 (-61.3%), from €13,743 to €5,321
- Cash -€3,856
down €3,856 (-10.9%), from €35,263 to €31,407
mainly Other debts (-€66,849) and Receivables within one year (-€9,703)
- Other debts -€66,849
no longer reported in 2025 (was €66,849)
- Profit (loss) carried forward +€58,766
new in 2025: €58,766
- Tax, wage and social debts +€9,038
up €9,038 (+39.0%), from €23,158 to €32,196
- Debts after one year -€6,180
down €6,180 (-59.4%), from €10,397 to €4,217
- Trade debts +€1,942
up €1,942 (+2218.1%), from €88 to €2,030
- Gross operating margin -€8,968
down €8,968 (-9.3%), from €96,369 to €87,401
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 | €108,500 | €105,388 | -€3,112 | -2.9% |
| Fixed assets | 21/28 | €13,743 | €5,321 | -€8,422 | -61.3% |
| Tangible fixed assets | 22/27 | €13,743 | €5,321 | -€8,422 | -61.3% |
| Furniture and vehicles | 24 | €13,743 | €5,321 | -€8,422 | -61.3% |
| Current assets | 29/58 | €94,758 | €100,067 | +€5,310 | +5.6% |
| Amounts receivable within one year | 40/41 | €58,808 | €68,511 | +€9,703 | +16.5% |
| Trade receivables | 40 | €17,106 | €56,227 | +€39,120 | +228.7% |
| Other amounts receivable | 41 | €41,701 | €12,284 | -€29,418 | -70.5% |
| Cash at bank and in hand | 54/58 | €35,263 | €31,407 | -€3,856 | -10.9% |
| Deferred charges and accrued income | 490/1 | €687 | €149 | -€537 | -78.3% |
| Total equity and liabilities | 10/49 | €108,500 | €105,388 | -€3,112 | -2.9% |
| Equity | 10/15 | €2,000 | €60,766 | +€58,766 | +2938.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €58,766 | +€58,766 | |
| Amounts payable | 17/49 | €106,500 | €44,622 | -€61,878 | -58.1% |
| Amounts payable after more than one year | 17 | €10,397 | €4,217 | -€6,180 | -59.4% |
| Financial debts | 170/4 | €10,397 | €4,217 | -€6,180 | -59.4% |
| Amounts payable within one year | 42/48 | €96,104 | €40,405 | -€55,698 | -58.0% |
| Current portion of amounts payable after more than one year | 42 | €6,009 | €6,180 | +€170 | +2.8% |
| Trade debts | 44 | €88 | €2,030 | +€1,942 | +2218.1% |
| Suppliers | 440/4 | €88 | €2,030 | +€1,942 | +2218.1% |
| Taxes, remuneration and social security | 45 | €23,158 | €32,196 | +€9,038 | +39.0% |
| Taxes | 450/3 | €23,158 | €32,196 | +€9,038 | +39.0% |
| Other amounts payable | 47/48 | €66,849 | - | -€66,849 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,728 | €8,422 | -€306 | -3.5% |
| Other operating charges | 640/8 | €760 | €716 | -€43 | -5.7% |
| Gross operating margin | 9900 | €96,369 | €87,401 | -€8,968 | -9.3% |
| Operating profit (loss) | 9901 | €86,882 | €78,264 | -€8,618 | -9.9% |
| Financial income | 75/76B | €75 | €2 | -€73 | -96.8% |
| Recurring financial income | 75 | €75 | €2 | -€73 | -96.8% |
| Financial charges | 65/66B | €803 | €686 | -€117 | -14.6% |
| Recurring financial charges | 65 | €803 | €686 | -€117 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €86,154 | €77,580 | -€8,574 | -10.0% |
| Income taxes | 67/77 | €19,305 | €18,814 | -€491 | -2.5% |
| Profit (loss) for the period | 9904 | €66,849 | €58,766 | -€8,083 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €66,849 | €58,766 | -€8,083 | -12.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.