Kokie: 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.
Kokie
Largest movements
- Tangible fixed assets +€161,719
up €161,719 (+653%), from €24,757 to €186,476
of which Plant, machinery and equipment: +€89,379
- Stocks and contracts +€35,270
up €35,270 (+207%), from €17,050 to €52,320
of which Stocks: +€44,770
- Receivables within one year +€24,365
up €24,365 (+468%), from €5,202 to €29,566
of which Trade receivables: +€21,575
- Cash +€11,866
up €11,866 (+2,792%), from €425 to €12,291
mainly Trade debts (+€94,421) and Other debts (+€73,774)
- Trade debts +€94,421
up €94,421 (+12,603%), from €749 to €95,171
- Other debts +€73,774
up €73,774 (+529%), from €13,953 to €87,726
- Debts after one year +€28,233
new in 2025: €28,233
- Profit (loss) carried forward +€25,495
up €25,495 (+36.8%), from -€69,299 to -€43,804
- Tax, wage and social debts +€14,106
new in 2025: €14,106
- Gross operating margin +€131,208
up €131,208, from -€6,186 to €125,022
- Staff costs +€72,819
new in 2025: €72,819
- Depreciation +€22,288
up €22,288 (+6,580%), from €339 to €22,627
- Financial income +€3,951
up €3,951 (+2,003%), from €197 to €4,148
- Financial charges +€3,049
up €3,049 (+275%), from €1,109 to €4,159
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 | €47,434 | €282,528 | +€235,093 | +496% |
| Fixed assets | 21/28 | €24,757 | €186,476 | +€161,719 | +653% |
| Tangible fixed assets | 22/27 | €24,757 | €186,476 | +€161,719 | +653% |
| Land and buildings | 22 | - | €48,636 | +€48,636 | |
| Plant, machinery and equipment | 23 | €8,420 | €97,799 | +€89,379 | +1,062% |
| Furniture and vehicles | 24 | €16,338 | €40,041 | +€23,704 | +145% |
| Current assets | 29/58 | €22,677 | €96,051 | +€73,375 | +324% |
| Stocks and contracts in progress | 3 | €17,050 | €52,320 | +€35,270 | +207% |
| Stocks | 30/36 | €7,550 | €52,320 | +€44,770 | +593% |
| Contracts in progress | 37 | €9,500 | - | -€9,500 | |
| Amounts receivable within one year | 40/41 | €5,202 | €29,566 | +€24,365 | +468% |
| Trade receivables | 40 | €5,121 | €26,696 | +€21,575 | +421% |
| Other amounts receivable | 41 | €81 | €2,871 | +€2,790 | +3,466% |
| Cash at bank and in hand | 54/58 | €425 | €12,291 | +€11,866 | +2,792% |
| Deferred charges and accrued income | 490/1 | - | €1,874 | +€1,874 | |
| Total equity and liabilities | 10/49 | €47,434 | €282,528 | +€235,093 | +496% |
| Equity | 10/15 | €27,560 | €53,055 | +€25,495 | +92.5% |
| Contributions | 10/11 | €95,000 | €95,000 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,299 | -€43,804 | +€25,495 | +36.8% |
| Amounts payable | 17/49 | €19,874 | €229,472 | +€209,598 | +1,055% |
| Amounts payable after more than one year | 17 | - | €28,233 | +€28,233 | |
| Financial debts | 170/4 | - | €28,233 | +€28,233 | |
| Amounts payable within one year | 42/48 | €19,874 | €201,239 | +€181,365 | +913% |
| Current portion of amounts payable after more than one year | 42 | - | €4,236 | +€4,236 | |
| Financial debts | 43 | €5,173 | - | -€5,173 | |
| Credit institutions | 430/8 | €5,173 | - | -€5,173 | |
| Trade debts | 44 | €749 | €95,171 | +€94,421 | +12,603% |
| Suppliers | 440/4 | €749 | €95,171 | +€94,421 | +12,603% |
| Taxes, remuneration and social security | 45 | - | €14,106 | +€14,106 | |
| Remuneration and social security | 454/9 | - | €14,106 | +€14,106 | |
| Other amounts payable | 47/48 | €13,953 | €87,726 | +€73,774 | +529% |
| Non-recurring operating income | 76A | €1,305 | - | -€1,305 | |
| Remuneration, social security and pensions | 62 | - | €72,819 | +€72,819 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €339 | €22,627 | +€22,288 | +6,580% |
| Other operating charges | 640/8 | €350 | €352 | +€2 | +0.7% |
| Non-recurring operating charges | 66A | - | €3,718 | +€3,718 | |
| Gross operating margin | 9900 | -€6,186 | €125,022 | +€131,208 | |
| Operating profit (loss) | 9901 | -€6,875 | €25,506 | +€32,381 | |
| Financial income | 75/76B | €197 | €4,148 | +€3,951 | +2,003% |
| Recurring financial income | 75 | €197 | €4,148 | +€3,951 | +2,003% |
| Financial charges | 65/66B | €1,109 | €4,159 | +€3,049 | +275% |
| Recurring financial charges | 65 | €1,109 | €4,159 | +€3,049 | +275% |
| Profit (loss) for the period before taxes | 9903 | -€7,787 | €25,495 | +€33,282 | |
| Profit (loss) for the period | 9904 | -€7,787 | €25,495 | +€33,282 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,787 | €25,495 | +€33,282 |
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 22 October 2026 via checked.be.