Koklikoo: 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.
Koklikoo
Largest movements
- Receivables within one year -€31,678
down €31,678 (-24.6%), from €128,892 to €97,214
of which Trade receivables: -€18,634
- Cash -€24,866
down €24,866 (-18.2%), from €136,460 to €111,594
mainly Contributions, distributions and other (-€50,000) and Trade debts (-€24,076)
- Tangible fixed assets -€7,313
down €7,313 (-20.6%), from €35,427 to €28,114
of which Plant, machinery and equipment: -€5,991
- Trade debts -€24,076
down €24,076 (-33.5%), from €71,948 to €47,872
- Other debts -€22,142
down €22,142 (-19.4%), from €114,163 to €92,021
- Current portion of long-term debt -€16,610
down €16,610 (-87.8%), from €18,914 to €2,304
- Gross operating margin -€42,246
down €42,246 (-9.5%), from €442,687 to €400,440
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 | €316,229 | €254,222 | -€62,007 | -19.6% |
| Fixed assets | 21/28 | €38,727 | €31,414 | -€7,313 | -18.9% |
| Tangible fixed assets | 22/27 | €35,427 | €28,114 | -€7,313 | -20.6% |
| Land and buildings | 22 | €9,426 | €6,562 | -€2,864 | -30.4% |
| Plant, machinery and equipment | 23 | €20,382 | €14,391 | -€5,991 | -29.4% |
| Furniture and vehicles | 24 | €1,010 | €4,438 | +€3,428 | +339% |
| Leasing and similar rights | 25 | €4,608 | €2,723 | -€1,886 | -40.9% |
| Financial fixed assets | 28 | €3,300 | €3,300 | = | 0.0% |
| Current assets | 29/58 | €277,502 | €222,808 | -€54,694 | -19.7% |
| Stocks and contracts in progress | 3 | €12,150 | €14,000 | +€1,850 | +15.2% |
| Stocks | 30/36 | €12,150 | €14,000 | +€1,850 | +15.2% |
| Amounts receivable within one year | 40/41 | €128,892 | €97,214 | -€31,678 | -24.6% |
| Trade receivables | 40 | €23,389 | €4,755 | -€18,634 | -79.7% |
| Other amounts receivable | 41 | €105,503 | €92,459 | -€13,044 | -12.4% |
| Cash at bank and in hand | 54/58 | €136,460 | €111,594 | -€24,866 | -18.2% |
| Total equity and liabilities | 10/49 | €316,229 | €254,222 | -€62,007 | -19.6% |
| Equity | 10/15 | €62,862 | €63,821 | +€960 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,402 | €43,361 | +€960 | +2.3% |
| Amounts payable | 17/49 | €253,367 | €190,401 | -€62,966 | -24.9% |
| Amounts payable after more than one year | 17 | €3,363 | €1,058 | -€2,304 | -68.5% |
| Financial debts | 170/4 | €3,363 | €1,058 | -€2,304 | -68.5% |
| Amounts payable within one year | 42/48 | €250,004 | €189,342 | -€60,662 | -24.3% |
| Current portion of amounts payable after more than one year | 42 | €18,914 | €2,304 | -€16,610 | -87.8% |
| Trade debts | 44 | €71,948 | €47,872 | -€24,076 | -33.5% |
| Suppliers | 440/4 | €71,948 | €47,872 | -€24,076 | -33.5% |
| Taxes, remuneration and social security | 45 | €44,979 | €47,145 | +€2,166 | +4.8% |
| Taxes | 450/3 | €16,293 | €16,232 | -€60 | -0.4% |
| Remuneration and social security | 454/9 | €28,686 | €30,913 | +€2,227 | +7.8% |
| Other amounts payable | 47/48 | €114,163 | €92,021 | -€22,142 | -19.4% |
| Remuneration, social security and pensions | 62 | €330,570 | €326,662 | -€3,908 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,644 | €11,683 | +€1,039 | +9.8% |
| Other operating charges | 640/8 | €1,110 | €3,166 | +€2,056 | +185% |
| Gross operating margin | 9900 | €442,687 | €400,440 | -€42,246 | -9.5% |
| Operating profit (loss) | 9901 | €100,363 | €58,929 | -€41,434 | -41.3% |
| Financial income | 75/76B | €63 | €130 | +€67 | +106% |
| Recurring financial income | 75 | €63 | €130 | +€67 | +106% |
| Financial charges | 65/66B | €7,197 | €6,913 | -€284 | -3.9% |
| Recurring financial charges | 65 | €7,197 | €6,913 | -€284 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €93,229 | €52,146 | -€41,083 | -44.1% |
| Income taxes | 67/77 | €843 | €1,186 | +€344 | +40.8% |
| Profit (loss) for the period | 9904 | €92,386 | €50,960 | -€41,427 | -44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €92,386 | €50,960 | -€41,427 | -44.8% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.