KokerCare: 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.
KokerCare
Largest movements
- Cash +€24,983
up €24,983 (+902.1%), from €2,769 to €27,752
mainly Net result for the year (+€16,514) and Tax, wage and social debts (+€5,616)
- Receivables within one year -€4,905
down €4,905 (-33.6%), from €14,587 to €9,683
- Deferred charges and accrued income -€1,657
down €1,657 (-41.4%), from €4,002 to €2,346
- Tangible fixed assets -€433
down €433 (-50.0%), from €866 to €433
- Reserves +€8,960
up €8,960 (+543.0%), from €1,650 to €10,610
- Profit (loss) carried forward +€6,721
up €6,721, from -€6,718 to €3
- Tax, wage and social debts +€5,616
up €5,616 (+498.4%), from €1,127 to €6,743
- Other debts -€1,825
down €1,825 (-11.5%), from €15,903 to €14,078
- Trade debts -€1,490
down €1,490 (-30.2%), from €4,935 to €3,445
- Gross operating margin +€20,485
up €20,485 (+512.2%), from €4,000 to €24,485
- Taxes +€5,316
up €5,316 (+4190.1%), from €127 to €5,443
- Other operating charges +€396
up €396 (+89.9%), from €440 to €836
- Financial charges -€336
down €336 (-21.1%), from €1,595 to €1,259
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 | €22,230 | €40,218 | +€17,989 | +80.9% |
| Fixed assets | 21/28 | €871 | €438 | -€433 | -49.7% |
| Tangible fixed assets | 22/27 | €866 | €433 | -€433 | -50.0% |
| Furniture and vehicles | 24 | €866 | €433 | -€433 | -50.0% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €21,359 | €39,781 | +€18,422 | +86.2% |
| Amounts receivable within one year | 40/41 | €14,587 | €9,683 | -€4,905 | -33.6% |
| Trade receivables | 40 | €14,587 | €9,683 | -€4,905 | -33.6% |
| Cash at bank and in hand | 54/58 | €2,769 | €27,752 | +€24,983 | +902.1% |
| Deferred charges and accrued income | 490/1 | €4,002 | €2,346 | -€1,657 | -41.4% |
| Total equity and liabilities | 10/49 | €22,230 | €40,218 | +€17,989 | +80.9% |
| Equity | 10/15 | -€68 | €15,613 | +€15,681 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,650 | €10,610 | +€8,960 | +543.0% |
| Distributable reserves | 133 | €1,650 | €10,610 | +€8,960 | +543.0% |
| Profit (loss) carried forward | 14 | -€6,718 | €3 | +€6,721 | |
| Amounts payable | 17/49 | €22,298 | €24,606 | +€2,308 | +10.3% |
| Amounts payable within one year | 42/48 | €21,965 | €24,266 | +€2,301 | +10.5% |
| Trade debts | 44 | €4,935 | €3,445 | -€1,490 | -30.2% |
| Suppliers | 440/4 | €4,935 | €3,445 | -€1,490 | -30.2% |
| Taxes, remuneration and social security | 45 | €1,127 | €6,743 | +€5,616 | +498.4% |
| Taxes | 450/3 | €1,127 | €6,743 | +€5,616 | +498.4% |
| Other amounts payable | 47/48 | €15,903 | €14,078 | -€1,825 | -11.5% |
| Accrued charges and deferred income | 492/3 | €333 | €340 | +€7 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €433 | €433 | = | 0.0% |
| Other operating charges | 640/8 | €440 | €836 | +€396 | +89.9% |
| Gross operating margin | 9900 | €4,000 | €24,485 | +€20,485 | +512.2% |
| Operating profit (loss) | 9901 | €3,127 | €23,216 | +€20,090 | +642.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,595 | €1,259 | -€336 | -21.1% |
| Recurring financial charges | 65 | €1,595 | €1,259 | -€336 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €1,532 | €21,957 | +€20,426 | +1333.4% |
| Income taxes | 67/77 | €127 | €5,443 | +€5,316 | +4190.1% |
| Profit (loss) for the period | 9904 | €1,405 | €16,514 | +€15,109 | +1075.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,405 | €16,514 | +€15,109 | +1075.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.