KOKEN MET KLAAS: what changed
What changed
KOKEN MET KLAAS
NACE 56.210, Event catering
filed annual accounts (NBB)
Net result for the year
€302,107
2024 · €350,111-€48,004
Equity
€1.3m
2024 · €1.0m+€302,107
Cash
€272,831
2024 · €43,384+€229,447
Balance sheet total
€2.1m
2024 · €1.6m+€568,545
Largest movements
Assets
- Tangible fixed assets +€396,689
up €396,689 (+53.0%), from €748,962 to €1.1m
of which Land and buildings: +€389,528
- Cash +€229,447
up €229,447 (+529%), from €43,384 to €272,831
mainly Net result for the year (+€302,107) and Debts after one year (+€223,709)
- Current investments -€61,819
down €61,819 (-8.8%), from €704,475 to €642,656
Equity and liabilities
- Reserves +€302,107
up €302,107 (+29.6%), from €1.0m to €1.3m
of which Distributable reserves: +€176,107
- Debts after one year +€223,709
up €223,709 (+84.5%), from €264,634 to €488,343
- Current portion of long-term debt +€31,465
up €31,465 (+45.5%), from €69,129 to €100,593
Income statement
- Other operating charges +€50,018
up €50,018 (+1,044%), from €4,789 to €54,806
- Taxes -€22,532
down €22,532 (-20.0%), from €112,597 to €90,065
- Depreciation +€13,235
up €13,235 (+31.1%), from €42,571 to €55,806
- Financial income +€11,665
up €11,665 (+85.8%), from €13,595 to €25,261
- Financial charges +€7,946
up €7,946 (+46.7%), from €17,013 to €24,959
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€350,111
Gross operating margin
-€6,185
Staff costs
-€3,107
Depreciation
-€13,235
Write-downs
-€1,710
Other operating charges
-€50,018
Financial income
+€11,665
Financial charges
-€7,946
Taxes
+€22,532
Result 2025
€302,107
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€364,834
Investment
-€390,561
Financing
+€255,174
Cash 2024
€43,384
From operations (derived)
+€364,834
Net result for the year
+€302,107
Depreciation
+€55,806
Smaller working-capital items
+€541
Receivables within one year
-€2,543
Deferred charges and accrued income
-€1,874
Trade debts
-€5,612
Tax, wage and social debts
+€5,567
Other debts
+€10,843
Investment (derived)
-€390,561
Investment in fixed assets (net)
-€452,380
Current investments
+€61,819
Financing
+€255,174
Debts after one year
+€223,709
Current portion of long-term debt
+€31,465
Cash 2025
€272,831
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,555,912 | €2,124,456 | +€568,545 | +36.5% |
| Fixed assets | 21/28 | €749,077 | €1,145,651 | +€396,574 | +52.9% |
| Intangible fixed assets | 21 | €115 | €0 | -€115 | -100% |
| Tangible fixed assets | 22/27 | €748,962 | €1,145,651 | +€396,689 | +53.0% |
| Land and buildings | 22 | €735,896 | €1,125,424 | +€389,528 | +52.9% |
| Plant, machinery and equipment | 23 | €8,181 | €5,426 | -€2,755 | -33.7% |
| Furniture and vehicles | 24 | €1,952 | €13,335 | +€11,383 | +583% |
| Other tangible fixed assets | 26 | €2,932 | €1,466 | -€1,466 | -50.0% |
| Current assets | 29/58 | €806,835 | €978,805 | +€171,971 | +21.3% |
| Stocks and contracts in progress | 3 | €4,617 | €4,542 | -€75 | -1.6% |
| Stocks | 30/36 | €4,617 | €4,542 | -€75 | -1.6% |
| Amounts receivable within one year | 40/41 | €49,974 | €52,518 | +€2,543 | +5.1% |
| Trade receivables | 40 | €23,944 | €43,929 | +€19,985 | +83.5% |
| Other amounts receivable | 41 | €26,030 | €8,589 | -€17,441 | -67.0% |
| Current investments | 50/53 | €704,475 | €642,656 | -€61,819 | -8.8% |
| Cash at bank and in hand | 54/58 | €43,384 | €272,831 | +€229,447 | +529% |
| Deferred charges and accrued income | 490/1 | €4,384 | €6,259 | +€1,874 | +42.7% |
| Total equity and liabilities | 10/49 | €1,555,912 | €2,124,456 | +€568,545 | +36.5% |
| Equity | 10/15 | €1,039,240 | €1,341,347 | +€302,107 | +29.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,020,640 | €1,322,747 | +€302,107 | +29.6% |
| Tax-exempt reserves | 132 | €187,891 | €313,891 | +€126,000 | +67.1% |
| Distributable reserves | 133 | €832,749 | €1,008,856 | +€176,107 | +21.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €516,672 | €783,109 | +€266,438 | +51.6% |
| Amounts payable after more than one year | 17 | €264,634 | €488,343 | +€223,709 | +84.5% |
| Financial debts | 170/4 | €264,634 | €488,343 | +€223,709 | +84.5% |
| Amounts payable within one year | 42/48 | €217,691 | €259,953 | +€42,262 | +19.4% |
| Current portion of amounts payable after more than one year | 42 | €69,129 | €100,593 | +€31,465 | +45.5% |
| Trade debts | 44 | €28,482 | €22,870 | -€5,612 | -19.7% |
| Suppliers | 440/4 | €28,482 | €22,870 | -€5,612 | -19.7% |
| Taxes, remuneration and social security | 45 | €2,816 | €8,382 | +€5,567 | +198% |
| Taxes | 450/3 | €2,816 | €6,244 | +€3,429 | +122% |
| Remuneration and social security | 454/9 | - | €2,138 | +€2,138 | |
| Other amounts payable | 47/48 | €117,264 | €128,108 | +€10,843 | +9.2% |
| Accrued charges and deferred income | 492/3 | €34,348 | €34,814 | +€466 | +1.4% |
| Remuneration, social security and pensions | 62 | - | €3,107 | +€3,107 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,571 | €55,806 | +€13,235 | +31.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,710 | €0 | +€1,710 | |
| Other operating charges | 640/8 | €4,789 | €54,806 | +€50,018 | +1,044% |
| Gross operating margin | 9900 | €511,774 | €505,589 | -€6,185 | -1.2% |
| Operating profit (loss) | 9901 | €466,125 | €391,870 | -€74,255 | -15.9% |
| Financial income | 75/76B | €13,595 | €25,261 | +€11,665 | +85.8% |
| Recurring financial income | 75 | €13,595 | €25,261 | +€11,665 | +85.8% |
| Financial charges | 65/66B | €17,013 | €24,959 | +€7,946 | +46.7% |
| Recurring financial charges | 65 | €17,013 | €24,959 | +€7,946 | +46.7% |
| Profit (loss) for the period before taxes | 9903 | €462,707 | €392,172 | -€70,535 | -15.2% |
| Income taxes | 67/77 | €112,597 | €90,065 | -€22,532 | -20.0% |
| Profit (loss) for the period | 9904 | €350,111 | €302,107 | -€48,004 | -13.7% |
| Transfer from tax-exempt reserves | 789 | €127,859 | €0 | -€127,859 | -100% |
| Transfer to tax-exempt reserves | 689 | €126,300 | €126,000 | -€300 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €351,670 | €176,107 | -€175,563 | -49.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.