Kokx Agro: 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.
Kokx Agro
Largest movements
- Tangible fixed assets +€31,360
up €31,360 (+193%), from €16,208 to €47,569
of which Leasing and similar rights: +€28,838
- Cash -€10,747
down €10,747 (-54.6%), from €19,683 to €8,936
mainly Investment in fixed assets (net) (-€45,658) and Contributions, distributions and other (-€10,406)
- Receivables within one year +€2,422
up €2,422 (+31.0%), from €7,819 to €10,241
of which Trade receivables: +€5,243
- Debts after one year +€28,363
up €28,363 (+1,996%), from €1,421 to €29,785
- Profit (loss) carried forward -€5,901
down €5,901 (-36.2%), from €16,307 to €10,406
- Other debts +€2,906
up €2,906 (+38.7%), from €7,500 to €10,406
- Trade debts -€2,867
down €2,867 (-60.7%), from €4,726 to €1,859
- Gross operating margin +€5,995
up €5,995 (+34.6%), from €17,348 to €23,344
- Financial charges +€751
up €751 (+197%), from €381 to €1,131
- Depreciation -€708
down €708 (-4.7%), from €15,006 to €14,298
- Taxes +€499
up €499 (+38.7%), from €1,289 to €1,787
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 | €45,047 | €68,199 | +€23,152 | +51.4% |
| Fixed assets | 21/28 | €16,208 | €47,569 | +€31,360 | +193% |
| Tangible fixed assets | 22/27 | €16,208 | €47,569 | +€31,360 | +193% |
| Plant, machinery and equipment | 23 | €2,887 | €2,037 | -€850 | -29.4% |
| Furniture and vehicles | 24 | €2,744 | €6,117 | +€3,373 | +123% |
| Leasing and similar rights | 25 | €10,577 | €39,415 | +€28,838 | +273% |
| Current assets | 29/58 | €28,838 | €20,630 | -€8,208 | -28.5% |
| Amounts receivable within one year | 40/41 | €7,819 | €10,241 | +€2,422 | +31.0% |
| Trade receivables | 40 | €0 | €5,243 | +€5,243 | |
| Other amounts receivable | 41 | €7,819 | €4,998 | -€2,821 | -36.1% |
| Cash at bank and in hand | 54/58 | €19,683 | €8,936 | -€10,747 | -54.6% |
| Deferred charges and accrued income | 490/1 | €1,337 | €1,454 | +€117 | +8.8% |
| Total equity and liabilities | 10/49 | €45,047 | €68,199 | +€23,152 | +51.4% |
| Equity | 10/15 | €20,307 | €14,406 | -€5,901 | -29.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,307 | €10,406 | -€5,901 | -36.2% |
| Amounts payable | 17/49 | €24,740 | €53,793 | +€29,053 | +117% |
| Amounts payable after more than one year | 17 | €1,421 | €29,785 | +€28,363 | +1,996% |
| Financial debts | 170/4 | €1,421 | €29,785 | +€28,363 | +1,996% |
| Amounts payable within one year | 42/48 | €23,318 | €24,008 | +€690 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €8,737 | €8,820 | +€83 | +0.9% |
| Trade debts | 44 | €4,726 | €1,859 | -€2,867 | -60.7% |
| Suppliers | 440/4 | €4,726 | €1,859 | -€2,867 | -60.7% |
| Taxes, remuneration and social security | 45 | €2,355 | €2,923 | +€568 | +24.1% |
| Taxes | 450/3 | €2,355 | €2,923 | +€568 | +24.1% |
| Other amounts payable | 47/48 | €7,500 | €10,406 | +€2,906 | +38.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,006 | €14,298 | -€708 | -4.7% |
| Other operating charges | 640/8 | €685 | €789 | +€104 | +15.2% |
| Non-recurring operating charges | 66A | - | €1,182 | +€1,182 | |
| Gross operating margin | 9900 | €17,348 | €23,344 | +€5,995 | +34.6% |
| Operating profit (loss) | 9901 | €1,657 | €7,074 | +€5,417 | +327% |
| Financial income | 75/76B | €432 | €350 | -€83 | -19.1% |
| Recurring financial income | 75 | €432 | €350 | -€83 | -19.1% |
| Financial charges | 65/66B | €381 | €1,131 | +€751 | +197% |
| Recurring financial charges | 65 | €381 | €1,131 | +€751 | +197% |
| Profit (loss) for the period before taxes | 9903 | €1,709 | €6,293 | +€4,583 | +268% |
| Income taxes | 67/77 | €1,289 | €1,787 | +€499 | +38.7% |
| Profit (loss) for the period | 9904 | €420 | €4,505 | +€4,085 | +972% |
| Profit (loss) for the period to be appropriated | 9905 | €420 | €4,505 | +€4,085 | +972% |
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 19 October 2026 via checked.be.