KOKORIKO: 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.
KOKORIKO
Largest movements
- Receivables within one year +€37,384
up €37,384 (+60.1%), from €62,179 to €99,564
- Deferred charges and accrued income -€2,568
down €2,568 (-96.9%), from €2,650 to €83
- Reserves +€26,673
up €26,673 (+149%), from €17,904 to €44,578
- Tax, wage and social debts +€10,632
up €10,632 (+175%), from €6,090 to €16,722
- Short-term financial debts -€2,219
down €2,219 (-71.3%), from €3,113 to €894
- Gross operating margin +€11,495
up €11,495 (+45.0%), from €25,521 to €37,016
- Taxes +€4,542
up €4,542 (+74.6%), from €6,090 to €10,632
- Financial income +€1,236
up €1,236 (+43.4%), from €2,847 to €4,083
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 | €75,410 | €110,899 | +€35,489 | +47.1% |
| Fixed assets | 21/28 | €525 | €183 | -€342 | -65.1% |
| Tangible fixed assets | 22/27 | €525 | €183 | -€342 | -65.1% |
| Land and buildings | 22 | €525 | €183 | -€342 | -65.1% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Current assets | 29/58 | €74,885 | €110,716 | +€35,830 | +47.8% |
| Amounts receivable within one year | 40/41 | €62,179 | €99,564 | +€37,384 | +60.1% |
| Other amounts receivable | 41 | €62,179 | €99,564 | +€37,384 | +60.1% |
| Cash at bank and in hand | 54/58 | €10,056 | €11,070 | +€1,014 | +10.1% |
| Deferred charges and accrued income | 490/1 | €2,650 | €83 | -€2,568 | -96.9% |
| Total equity and liabilities | 10/49 | €75,410 | €110,899 | +€35,489 | +47.1% |
| Equity | 10/15 | €30,304 | €56,978 | +€26,673 | +88.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €17,904 | €44,578 | +€26,673 | +149% |
| Distributable reserves | 133 | €17,904 | €44,578 | +€26,673 | +149% |
| Amounts payable | 17/49 | €45,106 | €53,921 | +€8,815 | +19.5% |
| Amounts payable within one year | 42/48 | €44,707 | €53,487 | +€8,780 | +19.6% |
| Financial debts | 43 | €3,113 | €894 | -€2,219 | -71.3% |
| Credit institutions | 430/8 | €3,113 | €894 | -€2,219 | -71.3% |
| Trade debts | 44 | €35,504 | €35,871 | +€367 | +1.0% |
| Suppliers | 440/4 | €35,504 | €35,871 | +€367 | +1.0% |
| Taxes, remuneration and social security | 45 | €6,090 | €16,722 | +€10,632 | +175% |
| Taxes | 450/3 | €6,090 | €16,722 | +€10,632 | +175% |
| Accrued charges and deferred income | 492/3 | €399 | €434 | +€35 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €522 | €342 | -€180 | -34.4% |
| Other operating charges | 640/8 | - | €216 | +€216 | |
| Gross operating margin | 9900 | €25,521 | €37,016 | +€11,495 | +45.0% |
| Operating profit (loss) | 9901 | €24,999 | €36,458 | +€11,459 | +45.8% |
| Financial income | 75/76B | €2,847 | €4,083 | +€1,236 | +43.4% |
| Recurring financial income | 75 | €2,847 | €4,083 | +€1,236 | +43.4% |
| Financial charges | 65/66B | €3,168 | €3,236 | +€68 | +2.1% |
| Recurring financial charges | 65 | €3,168 | €3,236 | +€68 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €24,678 | €37,305 | +€12,627 | +51.2% |
| Income taxes | 67/77 | €6,090 | €10,632 | +€4,542 | +74.6% |
| Profit (loss) for the period | 9904 | €18,588 | €26,673 | +€8,086 | +43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,588 | €26,673 | +€8,086 | +43.5% |
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 26 October 2026 via checked.be.