KOKEN MET CIS: 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.
KOKEN MET CIS
Largest movements
- Cash +€27,872
up €27,872 (+21.1%), from €131,956 to €159,828
mainly Depreciation (+€42,443) and Net result for the year (+€14,258)
- Tangible fixed assets -€26,088
down €26,088 (-12.4%), from €210,592 to €184,504
of which Land and buildings: -€27,712
- Intangible fixed assets -€6,800
down €6,800 (-17.4%), from €39,072 to €32,272
- Receivables within one year -€6,252
down €6,252 (-63.5%), from €9,851 to €3,599
- Debts after one year -€28,533
down €28,533 (-14.6%), from €195,616 to €167,083
- Profit (loss) carried forward +€14,258
up €14,258 (+15.3%), from -€93,437 to -€79,179
- Trade debts +€10,780
up €10,780 (+126%), from €8,586 to €19,366
- Tax, wage and social debts -€5,428
down €5,428 (-63.6%), from €8,532 to €3,104
of which Taxes: -€5,901
- Taxes +€4,801
up €4,801 (+828%), from €580 to €5,381
- Depreciation -€4,618
down €4,618 (-9.8%), from €47,061 to €42,443
- Financial charges -€2,277
down €2,277 (-15.5%), from €14,677 to €12,399
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 | €394,314 | €383,132 | -€11,183 | -2.8% |
| Fixed assets | 21/28 | €249,664 | €216,776 | -€32,888 | -13.2% |
| Intangible fixed assets | 21 | €39,072 | €32,272 | -€6,800 | -17.4% |
| Tangible fixed assets | 22/27 | €210,592 | €184,504 | -€26,088 | -12.4% |
| Land and buildings | 22 | €193,145 | €165,433 | -€27,712 | -14.3% |
| Plant, machinery and equipment | 23 | €15,164 | €19,029 | +€3,865 | +25.5% |
| Furniture and vehicles | 24 | €2,283 | €43 | -€2,240 | -98.1% |
| Current assets | 29/58 | €144,651 | €166,356 | +€21,705 | +15.0% |
| Amounts receivable within one year | 40/41 | €9,851 | €3,599 | -€6,252 | -63.5% |
| Trade receivables | 40 | €9,851 | €3,599 | -€6,252 | -63.5% |
| Cash at bank and in hand | 54/58 | €131,956 | €159,828 | +€27,872 | +21.1% |
| Deferred charges and accrued income | 490/1 | €2,843 | €2,929 | +€86 | +3.0% |
| Total equity and liabilities | 10/49 | €394,314 | €383,132 | -€11,183 | -2.8% |
| Equity | 10/15 | €111,080 | €125,338 | +€14,258 | +12.8% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €129,517 | €129,517 | = | 0.0% |
| Distributable reserves | 133 | €129,517 | €129,517 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€93,437 | -€79,179 | +€14,258 | +15.3% |
| Amounts payable | 17/49 | €283,235 | €257,794 | -€25,441 | -9.0% |
| Amounts payable after more than one year | 17 | €195,616 | €167,083 | -€28,533 | -14.6% |
| Financial debts | 170/4 | €195,616 | €167,083 | -€28,533 | -14.6% |
| Amounts payable within one year | 42/48 | €84,557 | €87,653 | +€3,096 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €27,325 | €28,533 | +€1,208 | +4.4% |
| Trade debts | 44 | €8,586 | €19,366 | +€10,780 | +126% |
| Suppliers | 440/4 | €8,586 | €19,366 | +€10,780 | +126% |
| Taxes, remuneration and social security | 45 | €8,532 | €3,104 | -€5,428 | -63.6% |
| Taxes | 450/3 | €8,267 | €2,366 | -€5,901 | -71.4% |
| Remuneration and social security | 454/9 | €265 | €738 | +€473 | +179% |
| Other amounts payable | 47/48 | €40,114 | €36,649 | -€3,465 | -8.6% |
| Accrued charges and deferred income | 492/3 | €3,062 | €3,058 | -€3 | -0.1% |
| Non-recurring operating income | 76A | €4,770 | - | -€4,770 | |
| Remuneration, social security and pensions | 62 | €3,723 | €4,265 | +€542 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,061 | €42,443 | -€4,618 | -9.8% |
| Other operating charges | 640/8 | €2,682 | €2,867 | +€184 | +6.9% |
| Gross operating margin | 9900 | €81,222 | €81,531 | +€309 | +0.4% |
| Operating profit (loss) | 9901 | €27,756 | €31,957 | +€4,201 | +15.1% |
| Financial income | 75/76B | - | €82 | +€82 | |
| Recurring financial income | 75 | - | €82 | +€82 | |
| Financial charges | 65/66B | €14,677 | €12,399 | -€2,277 | -15.5% |
| Recurring financial charges | 65 | €14,677 | €12,399 | -€2,277 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €13,079 | €19,639 | +€6,560 | +50.2% |
| Income taxes | 67/77 | €580 | €5,381 | +€4,801 | +828% |
| Profit (loss) for the period | 9904 | €12,499 | €14,258 | +€1,759 | +14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,499 | €14,258 | +€1,759 | +14.1% |
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 27 October 2026 via checked.be.