KOKTEN GROEP: 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.
KOKTEN GROEP
Largest movements
- Receivables within one year +€65,020
up €65,020 (+95.6%), from €68,040 to €133,060
of which Trade receivables: +€42,156
- Financial fixed assets -€9,000
no longer reported in 2024 (was €9,000)
- Cash +€6,031
up €6,031 (+68.5%), from €8,799 to €14,830
mainly Net result for the year (+€51,715) and Other debts (+€25,275)
- Tangible fixed assets -€4,348
down €4,348 (-36.9%), from €11,773 to €7,425
of which Leasing and similar rights: -€2,934
- Other debts +€25,275
new in 2024: €25,275
- Profit (loss) carried forward +€21,715
up €21,715 (+32.6%), from €66,521 to €88,236
- Tax, wage and social debts +€11,855
up €11,855 (+203%), from €5,837 to €17,692
of which Remuneration and social security: +€7,303
- Debts after one year -€2,478
down €2,478 (-29.8%), from €8,313 to €5,835
- Gross operating margin +€95,586
up €95,586 (+129%), from €73,969 to €169,554
- Staff costs +€52,254
up €52,254 (+112%), from €46,523 to €98,777
- Taxes +€7,094
up €7,094 (+384%), from €1,846 to €8,940
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,612 | €155,315 | +€57,703 | +59.1% |
| Fixed assets | 21/28 | €20,773 | €7,425 | -€13,348 | -64.3% |
| Tangible fixed assets | 22/27 | €11,773 | €7,425 | -€4,348 | -36.9% |
| Furniture and vehicles | 24 | €1,743 | €907 | -€836 | -48.0% |
| Leasing and similar rights | 25 | €9,381 | €6,447 | -€2,934 | -31.3% |
| Other tangible fixed assets | 26 | €649 | €71 | -€578 | -89.0% |
| Financial fixed assets | 28 | €9,000 | - | -€9,000 | |
| Current assets | 29/58 | €76,839 | €147,890 | +€71,051 | +92.5% |
| Amounts receivable within one year | 40/41 | €68,040 | €133,060 | +€65,020 | +95.6% |
| Trade receivables | 40 | - | €42,156 | +€42,156 | |
| Other amounts receivable | 41 | €68,040 | €90,905 | +€22,865 | +33.6% |
| Cash at bank and in hand | 54/58 | €8,799 | €14,830 | +€6,031 | +68.5% |
| Total equity and liabilities | 10/49 | €97,612 | €155,315 | +€57,703 | +59.1% |
| Equity | 10/15 | €68,021 | €89,736 | +€21,715 | +31.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,521 | €88,236 | +€21,715 | +32.6% |
| Amounts payable | 17/49 | €29,592 | €65,579 | +€35,988 | +122% |
| Amounts payable after more than one year | 17 | €8,313 | €5,835 | -€2,478 | -29.8% |
| Financial debts | 170/4 | €8,313 | €5,835 | -€2,478 | -29.8% |
| Amounts payable within one year | 42/48 | €21,279 | €59,744 | +€38,466 | +181% |
| Current portion of amounts payable after more than one year | 42 | €2,554 | €3,087 | +€533 | +20.9% |
| Trade debts | 44 | €12,888 | €13,690 | +€802 | +6.2% |
| Suppliers | 440/4 | €12,888 | €13,690 | +€802 | +6.2% |
| Taxes, remuneration and social security | 45 | €5,837 | €17,692 | +€11,855 | +203% |
| Taxes | 450/3 | €2,344 | €6,897 | +€4,553 | +194% |
| Remuneration and social security | 454/9 | €3,492 | €10,795 | +€7,303 | +209% |
| Other amounts payable | 47/48 | - | €25,275 | +€25,275 | |
| Remuneration, social security and pensions | 62 | €46,523 | €98,777 | +€52,254 | +112% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,198 | €4,348 | +€151 | +3.6% |
| Other operating charges | 640/8 | €2,455 | €1,697 | -€758 | -30.9% |
| Gross operating margin | 9900 | €73,969 | €169,554 | +€95,586 | +129% |
| Operating profit (loss) | 9901 | €20,792 | €64,732 | +€43,940 | +211% |
| Financial charges | 65/66B | €3,819 | €4,077 | +€258 | +6.8% |
| Recurring financial charges | 65 | €3,819 | €4,077 | +€258 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €16,974 | €60,655 | +€43,682 | +257% |
| Income taxes | 67/77 | €1,846 | €8,940 | +€7,094 | +384% |
| Profit (loss) for the period | 9904 | €15,128 | €51,715 | +€36,587 | +242% |
| Profit (loss) for the period to be appropriated | 9905 | €15,128 | €51,715 | +€36,587 | +242% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.