Kookaburra: 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.
Kookaburra
Largest movements
- Tangible fixed assets -€11,242
down €11,242 (-5.9%), from €189,161 to €177,919
of which Land and buildings: -€11,056
- Receivables within one year -€2,588
down €2,588 (-83.0%), from €3,119 to €532
of which Trade receivables: -€2,378
- Cash -€2,236
no longer reported in 2025 (was €2,236)
mainly Debts after one year (-€10,693) and Net result for the year (-€3,696)
- Debts after one year -€10,693
down €10,693 (-5.1%), from €209,591 to €198,898
- Profit (loss) carried forward -€3,696
down €3,696 (-8.6%), from -€43,051 to -€46,747
- Other debts -€2,599
down €2,599 (-22.0%), from €11,839 to €9,240
- Gross operating margin -€11,982
down €11,982 (-42.0%), from €28,525 to €16,543
- Write-downs +€1,580
new in 2025: €1,580
- Depreciation -€761
down €761 (-6.3%), from €12,003 to €11,242
- Financial charges -€317
down €317 (-5.4%), from €5,829 to €5,513
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 | €194,517 | €178,451 | -€16,066 | -8.3% |
| Fixed assets | 21/28 | €189,161 | €177,919 | -€11,242 | -5.9% |
| Tangible fixed assets | 22/27 | €189,161 | €177,919 | -€11,242 | -5.9% |
| Land and buildings | 22 | €188,974 | €177,919 | -€11,056 | -5.9% |
| Plant, machinery and equipment | 23 | €61 | €0 | -€61 | -100% |
| Furniture and vehicles | 24 | €125 | €0 | -€125 | -100% |
| Current assets | 29/58 | €5,355 | €532 | -€4,824 | -90.1% |
| Amounts receivable within one year | 40/41 | €3,119 | €532 | -€2,588 | -83.0% |
| Trade receivables | 40 | €2,909 | €532 | -€2,378 | -81.7% |
| Other amounts receivable | 41 | €210 | - | -€210 | |
| Cash at bank and in hand | 54/58 | €2,236 | - | -€2,236 | |
| Total equity and liabilities | 10/49 | €194,517 | €178,451 | -€16,066 | -8.3% |
| Equity | 10/15 | -€40,051 | -€43,747 | -€3,696 | -9.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,051 | -€46,747 | -€3,696 | -8.6% |
| Amounts payable | 17/49 | €234,567 | €222,198 | -€12,370 | -5.3% |
| Amounts payable after more than one year | 17 | €209,591 | €198,898 | -€10,693 | -5.1% |
| Financial debts | 170/4 | €209,591 | €198,898 | -€10,693 | -5.1% |
| Amounts payable within one year | 42/48 | €24,976 | €23,299 | -€1,677 | -6.7% |
| Current portion of amounts payable after more than one year | 42 | €10,442 | €10,693 | +€251 | +2.4% |
| Financial debts | 43 | - | €1,454 | +€1,454 | |
| Credit institutions | 430/8 | - | €1,454 | +€1,454 | |
| Trade debts | 44 | €225 | €233 | +€8 | +3.5% |
| Suppliers | 440/4 | €225 | €233 | +€8 | +3.5% |
| Taxes, remuneration and social security | 45 | €2,470 | €1,679 | -€792 | -32.0% |
| Taxes | 450/3 | €2,470 | €1,679 | -€792 | -32.0% |
| Other amounts payable | 47/48 | €11,839 | €9,240 | -€2,599 | -22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,003 | €11,242 | -€761 | -6.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,580 | +€1,580 | |
| Other operating charges | 640/8 | €1,867 | €1,904 | +€38 | +2.0% |
| Gross operating margin | 9900 | €28,525 | €16,543 | -€11,982 | -42.0% |
| Operating profit (loss) | 9901 | €14,655 | €1,817 | -€12,838 | -87.6% |
| Financial charges | 65/66B | €5,829 | €5,513 | -€317 | -5.4% |
| Recurring financial charges | 65 | €5,829 | €5,513 | -€317 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €8,826 | -€3,696 | -€12,522 | |
| Income taxes | 67/77 | €212 | - | -€212 | |
| Profit (loss) for the period | 9904 | €8,614 | -€3,696 | -€12,310 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,614 | -€3,696 | -€12,310 |
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 15 October 2026 via checked.be.