KONIKLO: 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.
KONIKLO
Largest movements
- Cash +€37,820
up €37,820 (+90.2%), from €41,910 to €79,730
mainly Net result for the year (+€31,544) and Depreciation (+€24,730)
- Tangible fixed assets -€16,002
down €16,002 (-3.2%), from €494,405 to €478,403
of which Land and buildings: -€17,217
- Receivables within one year -€9,358
down €9,358 (-89.7%), from €10,428 to €1,070
of which Trade receivables: -€10,413
- Reserves +€31,544
up €31,544 (+33.4%), from €94,448 to €125,992
- Debts after one year -€23,159
down €23,159 (-9.6%), from €241,211 to €218,052
- Gross operating margin +€23,443
up €23,443 (+37.3%), from €62,851 to €86,295
- Taxes +€3,926
up €3,926 (+77.5%), from €5,064 to €8,989
- Financial charges +€2,342
up €2,342 (+14.6%), from €16,002 to €18,344
- Depreciation +€1,169
up €1,169 (+5.0%), from €23,561 to €24,730
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 | €547,970 | €559,859 | +€11,889 | +2.2% |
| Fixed assets | 21/28 | €494,405 | €478,403 | -€16,002 | -3.2% |
| Tangible fixed assets | 22/27 | €494,405 | €478,403 | -€16,002 | -3.2% |
| Land and buildings | 22 | €481,145 | €463,928 | -€17,217 | -3.6% |
| Plant, machinery and equipment | 23 | €10,602 | €9,507 | -€1,095 | -10.3% |
| Furniture and vehicles | 24 | €2,658 | €4,968 | +€2,311 | +86.9% |
| Current assets | 29/58 | €53,565 | €81,456 | +€27,891 | +52.1% |
| Amounts receivable within one year | 40/41 | €10,428 | €1,070 | -€9,358 | -89.7% |
| Trade receivables | 40 | €10,413 | €0 | -€10,413 | -100% |
| Other amounts receivable | 41 | €15 | €1,070 | +€1,056 | +7,151% |
| Cash at bank and in hand | 54/58 | €41,910 | €79,730 | +€37,820 | +90.2% |
| Deferred charges and accrued income | 490/1 | €1,228 | €656 | -€572 | -46.6% |
| Total equity and liabilities | 10/49 | €547,970 | €559,859 | +€11,889 | +2.2% |
| Equity | 10/15 | €113,048 | €144,592 | +€31,544 | +27.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €94,448 | €125,992 | +€31,544 | +33.4% |
| Distributable reserves | 133 | €94,448 | €125,992 | +€31,544 | +33.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €434,922 | €415,267 | -€19,655 | -4.5% |
| Amounts payable after more than one year | 17 | €241,211 | €218,052 | -€23,159 | -9.6% |
| Financial debts | 170/4 | €241,211 | €218,052 | -€23,159 | -9.6% |
| Amounts payable within one year | 42/48 | €186,132 | €188,812 | +€2,680 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €22,272 | €23,159 | +€887 | +4.0% |
| Trade debts | 44 | €0 | €724 | +€724 | |
| Suppliers | 440/4 | €0 | €724 | +€724 | |
| Taxes, remuneration and social security | 45 | €9,291 | €12,138 | +€2,847 | +30.6% |
| Taxes | 450/3 | €9,291 | €12,138 | +€2,847 | +30.6% |
| Other amounts payable | 47/48 | €154,569 | €152,790 | -€1,779 | -1.2% |
| Accrued charges and deferred income | 492/3 | €7,579 | €8,404 | +€825 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,561 | €24,730 | +€1,169 | +5.0% |
| Other operating charges | 640/8 | €3,555 | €2,886 | -€670 | -18.8% |
| Gross operating margin | 9900 | €62,851 | €86,295 | +€23,443 | +37.3% |
| Operating profit (loss) | 9901 | €35,735 | €58,678 | +€22,944 | +64.2% |
| Financial income | 75/76B | €262 | €199 | -€63 | -24.0% |
| Recurring financial income | 75 | €262 | €199 | -€63 | -24.0% |
| Financial charges | 65/66B | €16,002 | €18,344 | +€2,342 | +14.6% |
| Recurring financial charges | 65 | €16,002 | €18,344 | +€2,342 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | €19,995 | €40,533 | +€20,539 | +103% |
| Income taxes | 67/77 | €5,064 | €8,989 | +€3,926 | +77.5% |
| Profit (loss) for the period | 9904 | €14,931 | €31,544 | +€16,613 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €14,931 | €31,544 | +€16,613 | +111% |
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 16 October 2026 via checked.be.