KOKOVOKO: 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.
KOKOVOKO
Largest movements
- Tangible fixed assets +€32,244
up €32,244 (+31.8%), from €101,377 to €133,621
of which Leasing and similar rights: +€39,910
- Cash +€20,784
up €20,784 (+24.3%), from €85,641 to €106,425
mainly Net result for the year (+€30,786) and Debts after one year (+€25,856)
- Receivables within one year -€12,831
down €12,831 (-31.7%), from €40,521 to €27,690
of which Trade receivables: -€10,807
- Reserves +€36,204
up €36,204 (+93.1%), from €38,898 to €75,102
- Trade debts -€29,543
down €29,543 (-36.4%), from €81,091 to €51,548
- Debts after one year +€25,856
up €25,856 (+61.6%), from €41,946 to €67,802
- Current portion of long-term debt +€7,092
up €7,092 (+104%), from €6,816 to €13,908
- Tax, wage and social debts +€5,766
up €5,766 (+27.6%), from €20,925 to €26,691
of which Taxes: +€6,783
- Staff costs -€35,303
down €35,303 (-22.4%), from €157,934 to €122,631
- Gross operating margin +€15,134
up €15,134 (+9.1%), from €166,240 to €181,374
- Taxes +€4,959
new in 2025: €4,959
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 | €246,884 | €287,755 | +€40,871 | +16.6% |
| Fixed assets | 21/28 | €101,377 | €133,621 | +€32,244 | +31.8% |
| Tangible fixed assets | 22/27 | €101,377 | €133,621 | +€32,244 | +31.8% |
| Land and buildings | 22 | €65,489 | €66,180 | +€691 | +1.1% |
| Plant, machinery and equipment | 23 | €30,356 | €23,721 | -€6,635 | -21.9% |
| Furniture and vehicles | 24 | €5,532 | €3,810 | -€1,722 | -31.1% |
| Leasing and similar rights | 25 | - | €39,910 | +€39,910 | |
| Current assets | 29/58 | €145,507 | €154,134 | +€8,627 | +5.9% |
| Stocks and contracts in progress | 3 | €16,337 | €16,207 | -€130 | -0.8% |
| Stocks | 30/36 | €16,337 | €16,207 | -€130 | -0.8% |
| Amounts receivable within one year | 40/41 | €40,521 | €27,690 | -€12,831 | -31.7% |
| Trade receivables | 40 | €38,193 | €27,386 | -€10,807 | -28.3% |
| Other amounts receivable | 41 | €2,328 | €304 | -€2,024 | -86.9% |
| Cash at bank and in hand | 54/58 | €85,641 | €106,425 | +€20,784 | +24.3% |
| Deferred charges and accrued income | 490/1 | €3,008 | €3,812 | +€804 | +26.7% |
| Total equity and liabilities | 10/49 | €246,884 | €287,755 | +€40,871 | +16.6% |
| Equity | 10/15 | €95,102 | €125,888 | +€30,786 | +32.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €38,898 | €75,102 | +€36,204 | +93.1% |
| Non-distributable reserves | 130/1 | €38,898 | €75,102 | +€36,204 | +93.1% |
| Other | 1319 | €38,898 | €75,102 | +€36,204 | +93.1% |
| Profit (loss) carried forward | 14 | €36,204 | €30,786 | -€5,418 | -15.0% |
| Amounts payable | 17/49 | €151,782 | €161,867 | +€10,085 | +6.6% |
| Amounts payable after more than one year | 17 | €41,946 | €67,802 | +€25,856 | +61.6% |
| Financial debts | 170/4 | €41,946 | €67,802 | +€25,856 | +61.6% |
| Amounts payable within one year | 42/48 | €109,836 | €94,065 | -€15,771 | -14.4% |
| Current portion of amounts payable after more than one year | 42 | €6,816 | €13,908 | +€7,092 | +104% |
| Trade debts | 44 | €81,091 | €51,548 | -€29,543 | -36.4% |
| Suppliers | 440/4 | €81,091 | €51,548 | -€29,543 | -36.4% |
| Advances received on contracts in progress | 46 | - | €900 | +€900 | |
| Taxes, remuneration and social security | 45 | €20,925 | €26,691 | +€5,766 | +27.6% |
| Taxes | 450/3 | €14,901 | €21,684 | +€6,783 | +45.5% |
| Remuneration and social security | 454/9 | €6,024 | €5,007 | -€1,017 | -16.9% |
| Other amounts payable | 47/48 | €1,004 | €1,018 | +€14 | +1.4% |
| Remuneration, social security and pensions | 62 | €157,934 | €122,631 | -€35,303 | -22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,466 | €19,659 | +€1,193 | +6.5% |
| Other operating charges | 640/8 | €619 | €816 | +€197 | +31.8% |
| Gross operating margin | 9900 | €166,240 | €181,374 | +€15,134 | +9.1% |
| Operating profit (loss) | 9901 | -€10,779 | €38,268 | +€49,047 | |
| Financial income | 75/76B | €61 | - | -€61 | |
| Recurring financial income | 75 | €61 | - | -€61 | |
| Financial charges | 65/66B | €1,348 | €2,523 | +€1,175 | +87.2% |
| Recurring financial charges | 65 | €1,348 | €2,523 | +€1,175 | +87.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,066 | €35,745 | +€47,811 | |
| Income taxes | 67/77 | - | €4,959 | +€4,959 | |
| Profit (loss) for the period | 9904 | -€12,066 | €30,786 | +€42,852 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,066 | €30,786 | +€42,852 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.