KOKSALSM: 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.
KOKSALSM
Largest movements
- Receivables within one year -€38,267
down €38,267 (-55.9%), from €68,479 to €30,212
of which Trade receivables: -€33,487
- Tangible fixed assets +€36,143
up €36,143 (+267%), from €13,540 to €49,683
of which Plant, machinery and equipment: +€38,569
- Cash +€1,045
up €1,045 (+39.2%), from €2,664 to €3,709
mainly Receivables within one year (+€38,267) and Other debts (+€11,128)
- Deferred charges and accrued income -€902
down €902 (-93.6%), from €964 to €62
- Tax, wage and social debts -€20,763
down €20,763 (-65.4%), from €31,731 to €10,968
of which Remuneration and social security: -€23,178
- Other debts +€11,128
up €11,128 (+105%), from €10,589 to €21,717
- Trade debts +€7,757
up €7,757 (+554%), from €1,401 to €9,159
- Advances received -€1,210
no longer reported in 2025 (was €1,210)
- Profit (loss) carried forward +€1,106
up €1,106 (+3.6%), from €30,716 to €31,822
- Gross operating margin -€18,037
down €18,037 (-55.9%), from €32,244 to €14,207
- Taxes -€8,308
no longer reported in 2025 (was €8,308)
- Depreciation +€3,206
up €3,206 (+42.7%), from €7,507 to €10,713
- Other operating charges -€462
down €462 (-17.7%), from €2,604 to €2,143
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 | €85,647 | €83,666 | -€1,981 | -2.3% |
| Fixed assets | 21/28 | €13,540 | €49,683 | +€36,143 | +267% |
| Tangible fixed assets | 22/27 | €13,540 | €49,683 | +€36,143 | +267% |
| Plant, machinery and equipment | 23 | €10,188 | €48,758 | +€38,569 | +379% |
| Furniture and vehicles | 24 | €3,352 | €925 | -€2,426 | -72.4% |
| Current assets | 29/58 | €72,107 | €33,983 | -€38,124 | -52.9% |
| Amounts receivable within one year | 40/41 | €68,479 | €30,212 | -€38,267 | -55.9% |
| Trade receivables | 40 | €63,479 | €29,992 | -€33,487 | -52.8% |
| Other amounts receivable | 41 | €5,000 | €219 | -€4,781 | -95.6% |
| Cash at bank and in hand | 54/58 | €2,664 | €3,709 | +€1,045 | +39.2% |
| Deferred charges and accrued income | 490/1 | €964 | €62 | -€902 | -93.6% |
| Total equity and liabilities | 10/49 | €85,647 | €83,666 | -€1,981 | -2.3% |
| Equity | 10/15 | €40,716 | €41,822 | +€1,106 | +2.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,716 | €31,822 | +€1,106 | +3.6% |
| Amounts payable | 17/49 | €44,931 | €41,844 | -€3,087 | -6.9% |
| Amounts payable within one year | 42/48 | €44,931 | €41,844 | -€3,087 | -6.9% |
| Trade debts | 44 | €1,401 | €9,159 | +€7,757 | +554% |
| Suppliers | 440/4 | €1,401 | €9,159 | +€7,757 | +554% |
| Advances received on contracts in progress | 46 | €1,210 | - | -€1,210 | |
| Taxes, remuneration and social security | 45 | €31,731 | €10,968 | -€20,763 | -65.4% |
| Taxes | 450/3 | €8,553 | €10,968 | +€2,416 | +28.2% |
| Remuneration and social security | 454/9 | €23,178 | - | -€23,178 | |
| Other amounts payable | 47/48 | €10,589 | €21,717 | +€11,128 | +105% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,507 | €10,713 | +€3,206 | +42.7% |
| Other operating charges | 640/8 | €2,604 | €2,143 | -€462 | -17.7% |
| Gross operating margin | 9900 | €32,244 | €14,207 | -€18,037 | -55.9% |
| Operating profit (loss) | 9901 | €22,132 | €1,351 | -€20,781 | -93.9% |
| Financial income | 75/76B | €86 | €26 | -€59 | -69.2% |
| Recurring financial income | 75 | €86 | €26 | -€59 | -69.2% |
| Financial charges | 65/66B | €493 | €271 | -€222 | -45.0% |
| Recurring financial charges | 65 | €493 | €271 | -€222 | -45.0% |
| Profit (loss) for the period before taxes | 9903 | €21,725 | €1,106 | -€20,619 | -94.9% |
| Income taxes | 67/77 | €8,308 | - | -€8,308 | |
| Profit (loss) for the period | 9904 | €13,417 | €1,106 | -€12,311 | -91.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,417 | €1,106 | -€12,311 | -91.8% |
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 20 October 2026 via checked.be.