KONAPLANT: 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.
KONAPLANT
Largest movements
- Stocks and contracts +€648,819
up €648,819 (+35.0%), from €1.9m to €2.5m
- Receivables within one year +€477,270
up €477,270 (+65.7%), from €726,931 to €1.2m
of which Trade receivables: +€338,879
- Current investments -€348,606
down €348,606 (-51.0%), from €683,010 to €334,404
- Deferred charges and accrued income +€82,012
up €82,012 (+243%), from €33,813 to €115,825
- Trade debts +€1.1m
up €1.1m (+1,929%), from €56,407 to €1.1m
- Reserves +€421,326
up €421,326 (+8.9%), from €4.7m to €5.2m
of which Distributable reserves: +€421,326
- Debts after one year -€258,838
down €258,838 (-18.0%), from €1.4m to €1.2m
- Accrued charges and deferred income -€164,610
down €164,610 (-69.0%), from €238,640 to €74,030
- Tax, wage and social debts -€140,656
down €140,656 (-77.8%), from €180,858 to €40,202
of which Taxes: -€149,470
- Gross operating margin +€880,956
up €880,956 (+160%), from €552,060 to €1.4m
- Financial income -€224,244
down €224,244 (-77.3%), from €290,251 to €66,007
- Taxes +€146,412
up €146,412 (+572%), from €25,605 to €172,017
- Staff costs +€50,214
up €50,214 (+23.8%), from €210,712 to €260,926
- Depreciation +€31,026
up €31,026 (+7.7%), from €404,037 to €435,063
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 | €7,163,916 | €8,030,481 | +€866,565 | +12.1% |
| Fixed assets | 21/28 | €3,813,888 | €3,853,477 | +€39,589 | +1.0% |
| Tangible fixed assets | 22/27 | €3,813,888 | €3,853,477 | +€39,589 | +1.0% |
| Land and buildings | 22 | €1,202,252 | €1,192,179 | -€10,073 | -0.8% |
| Plant, machinery and equipment | 23 | €2,593,303 | €2,636,491 | +€43,188 | +1.7% |
| Furniture and vehicles | 24 | €18,333 | €24,807 | +€6,474 | +35.3% |
| Current assets | 29/58 | €3,350,028 | €4,177,004 | +€826,976 | +24.7% |
| Stocks and contracts in progress | 3 | €1,853,030 | €2,501,849 | +€648,819 | +35.0% |
| Stocks | 30/36 | €1,853,030 | €2,501,849 | +€648,819 | +35.0% |
| Amounts receivable within one year | 40/41 | €726,931 | €1,204,201 | +€477,270 | +65.7% |
| Trade receivables | 40 | €75,459 | €414,338 | +€338,879 | +449% |
| Other amounts receivable | 41 | €651,472 | €789,863 | +€138,391 | +21.2% |
| Current investments | 50/53 | €683,010 | €334,404 | -€348,606 | -51.0% |
| Cash at bank and in hand | 54/58 | €53,244 | €20,725 | -€32,519 | -61.1% |
| Deferred charges and accrued income | 490/1 | €33,813 | €115,825 | +€82,012 | +243% |
| Total equity and liabilities | 10/49 | €7,163,916 | €8,030,481 | +€866,565 | +12.1% |
| Equity | 10/15 | €4,754,444 | €5,175,770 | +€421,326 | +8.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €4,735,852 | €5,157,178 | +€421,326 | +8.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €4,677,743 | €5,099,069 | +€421,326 | +9.0% |
| Amounts payable | 17/49 | €2,409,472 | €2,854,711 | +€445,239 | +18.5% |
| Amounts payable after more than one year | 17 | €1,439,034 | €1,180,196 | -€258,838 | -18.0% |
| Financial debts | 170/4 | €1,439,034 | €1,180,196 | -€258,838 | -18.0% |
| Amounts payable within one year | 42/48 | €731,798 | €1,600,485 | +€868,687 | +119% |
| Current portion of amounts payable after more than one year | 42 | €423,427 | €408,833 | -€14,594 | -3.4% |
| Financial debts | 43 | €62,000 | - | -€62,000 | |
| Other loans | 439 | €62,000 | - | -€62,000 | |
| Trade debts | 44 | €56,407 | €1,144,446 | +€1.1m | +1,929% |
| Suppliers | 440/4 | €56,407 | €1,144,446 | +€1.1m | +1,929% |
| Taxes, remuneration and social security | 45 | €180,858 | €40,202 | -€140,656 | -77.8% |
| Taxes | 450/3 | €159,933 | €10,463 | -€149,470 | -93.5% |
| Remuneration and social security | 454/9 | €20,925 | €29,739 | +€8,814 | +42.1% |
| Other amounts payable | 47/48 | €9,106 | €7,004 | -€2,102 | -23.1% |
| Accrued charges and deferred income | 492/3 | €238,640 | €74,030 | -€164,610 | -69.0% |
| Non-recurring operating income | 76A | - | €137,903 | +€137,903 | |
| Remuneration, social security and pensions | 62 | €210,712 | €260,926 | +€50,214 | +23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €404,037 | €435,063 | +€31,026 | +7.7% |
| Other operating charges | 640/8 | €17,704 | €18,481 | +€777 | +4.4% |
| Gross operating margin | 9900 | €552,060 | €1,433,016 | +€880,956 | +160% |
| Operating profit (loss) | 9901 | -€80,393 | €718,546 | +€798,939 | |
| Financial income | 75/76B | €290,251 | €66,007 | -€224,244 | -77.3% |
| Recurring financial income | 75 | €290,251 | €66,007 | -€224,244 | -77.3% |
| Financial charges | 65/66B | €64,093 | €65,496 | +€1,403 | +2.2% |
| Recurring financial charges | 65 | €64,093 | €65,496 | +€1,403 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €145,765 | €719,057 | +€573,292 | +393% |
| Income taxes | 67/77 | €25,605 | €172,017 | +€146,412 | +572% |
| Profit (loss) for the period | 9904 | €120,160 | €547,040 | +€426,880 | +355% |
| Profit (loss) for the period to be appropriated | 9905 | €120,160 | €547,040 | +€426,880 | +355% |
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 28 October 2026 via checked.be.