KoKreate: 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.
KoKreate
Largest movements
- Cash -€13,155
down €13,155 (-28.1%), from €46,862 to €33,706
mainly Net result for the year (-€10,786) and Debts after one year (-€7,008)
- Receivables within one year -€4,853
down €4,853 (-68.1%), from €7,127 to €2,274
of which Other amounts receivable: -€4,853
- Tangible fixed assets -€4,056
down €4,056 (-11.1%), from €36,484 to €32,427
of which Furniture and vehicles: -€5,153
- Reserves -€10,786
down €10,786 (-26.8%), from €40,290 to €29,504
- Debts after one year -€7,008
down €7,008 (-25.9%), from €27,065 to €20,057
- Trade debts -€5,617
down €5,617 (-83.5%), from €6,726 to €1,109
- Gross operating margin -€14,083
down €14,083, from €13,470 to -€613
- Depreciation +€4,634
up €4,634 (+136%), from €3,404 to €8,038
- Taxes -€1,856
down €1,856 (-100%), from €1,856 to €0
- Financial charges +€546
up €546 (+71.3%), from €766 to €1,311
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 | €92,308 | €69,674 | -€22,634 | -24.5% |
| Fixed assets | 21/28 | €36,484 | €32,427 | -€4,056 | -11.1% |
| Tangible fixed assets | 22/27 | €36,484 | €32,427 | -€4,056 | -11.1% |
| Plant, machinery and equipment | 23 | €70 | €0 | -€70 | -100% |
| Furniture and vehicles | 24 | €34,630 | €29,477 | -€5,153 | -14.9% |
| Other tangible fixed assets | 26 | €1,783 | €2,950 | +€1,167 | +65.5% |
| Current assets | 29/58 | €55,824 | €37,247 | -€18,577 | -33.3% |
| Amounts receivable within one year | 40/41 | €7,127 | €2,274 | -€4,853 | -68.1% |
| Trade receivables | 40 | €870 | €870 | = | 0.0% |
| Other amounts receivable | 41 | €6,257 | €1,404 | -€4,853 | -77.6% |
| Cash at bank and in hand | 54/58 | €46,862 | €33,706 | -€13,155 | -28.1% |
| Deferred charges and accrued income | 490/1 | €1,836 | €1,267 | -€569 | -31.0% |
| Total equity and liabilities | 10/49 | €92,308 | €69,674 | -€22,634 | -24.5% |
| Equity | 10/15 | €46,490 | €35,704 | -€10,786 | -23.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €40,290 | €29,504 | -€10,786 | -26.8% |
| Distributable reserves | 133 | €40,290 | €29,504 | -€10,786 | -26.8% |
| Amounts payable | 17/49 | €45,818 | €33,971 | -€11,848 | -25.9% |
| Amounts payable after more than one year | 17 | €27,065 | €20,057 | -€7,008 | -25.9% |
| Financial debts | 170/4 | €27,065 | €20,057 | -€7,008 | -25.9% |
| Amounts payable within one year | 42/48 | €18,754 | €13,911 | -€4,843 | -25.8% |
| Current portion of amounts payable after more than one year | 42 | €6,744 | €7,008 | +€264 | +3.9% |
| Trade debts | 44 | €6,726 | €1,109 | -€5,617 | -83.5% |
| Suppliers | 440/4 | €6,726 | €1,109 | -€5,617 | -83.5% |
| Taxes, remuneration and social security | 45 | €4,856 | €4,586 | -€269 | -5.5% |
| Taxes | 450/3 | €4,856 | €4,586 | -€269 | -5.5% |
| Other amounts payable | 47/48 | €428 | €1,208 | +€780 | +182% |
| Accrued charges and deferred income | 492/3 | €0 | €3 | +€3 | |
| Non-recurring operating income | 76A | €5,569 | €0 | -€5,569 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,404 | €8,038 | +€4,634 | +136% |
| Other operating charges | 640/8 | €856 | €831 | -€25 | -2.9% |
| Gross operating margin | 9900 | €13,470 | -€613 | -€14,083 | |
| Operating profit (loss) | 9901 | €9,210 | -€9,482 | -€18,692 | |
| Financial income | 75/76B | €0 | €8 | +€8 | |
| Recurring financial income | 75 | €0 | €8 | +€8 | |
| Financial charges | 65/66B | €766 | €1,311 | +€546 | +71.3% |
| Recurring financial charges | 65 | €766 | €1,311 | +€546 | +71.3% |
| Profit (loss) for the period before taxes | 9903 | €8,444 | -€10,786 | -€19,230 | |
| Income taxes | 67/77 | €1,856 | €0 | -€1,856 | -100% |
| Profit (loss) for the period | 9904 | €6,588 | -€10,786 | -€17,374 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,588 | -€10,786 | -€17,374 |
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 21 October 2026 via checked.be.