Kookaburra: what changed
Two fiscal 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
- Cash +€12,550
up €12,550 (+78.5%), from €15,989 to €28,539
mainly Net result for the year (+€18,642) and Other debts (+€5,117)
- Receivables within one year -€4,016
down €4,016 (-11.5%), from €34,885 to €30,869
of which Other amounts receivable: -€4,750
- Tangible fixed assets +€1,570
up €1,570 (+77.1%), from €2,037 to €3,606
- Reserves +€7,642
up €7,642 (+20.0%), from €38,178 to €45,820
- Other debts +€5,117
up €5,117 (+87.0%), from €5,883 to €11,000
- Tax, wage and social debts -€3,325
down €3,325 (-92.4%), from €3,600 to €275
- Trade debts +€670
up €670 (+267.8%), from €250 to €920
- Gross operating margin +€4,656
up €4,656 (+22.8%), from €20,406 to €25,061
- Financial income -€716
down €716 (-48.9%), from €1,464 to €748
- Taxes +€553
up €553 (+9.7%), from €5,685 to €6,238
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.
Cash bridge derived
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 | €52,911 | €63,014 | +€10,104 | +19.1% |
| Fixed assets | 21/28 | €2,037 | €3,606 | +€1,570 | +77.1% |
| Tangible fixed assets | 22/27 | €2,037 | €3,606 | +€1,570 | +77.1% |
| Plant, machinery and equipment | 23 | €2,037 | €3,606 | +€1,570 | +77.1% |
| Current assets | 29/58 | €50,874 | €59,408 | +€8,534 | +16.8% |
| Amounts receivable within one year | 40/41 | €34,885 | €30,869 | -€4,016 | -11.5% |
| Trade receivables | 40 | €562 | €1,295 | +€733 | +130.6% |
| Other amounts receivable | 41 | €34,324 | €29,574 | -€4,750 | -13.8% |
| Cash at bank and in hand | 54/58 | €15,989 | €28,539 | +€12,550 | +78.5% |
| Total equity and liabilities | 10/49 | €52,911 | €63,014 | +€10,104 | +19.1% |
| Equity | 10/15 | €43,178 | €50,820 | +€7,642 | +17.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €38,178 | €45,820 | +€7,642 | +20.0% |
| Distributable reserves | 133 | €38,178 | €45,820 | +€7,642 | +20.0% |
| Amounts payable | 17/49 | €9,733 | €12,195 | +€2,462 | +25.3% |
| Amounts payable within one year | 42/48 | €9,733 | €12,195 | +€2,462 | +25.3% |
| Trade debts | 44 | €250 | €920 | +€670 | +267.8% |
| Suppliers | 440/4 | €250 | €920 | +€670 | +267.8% |
| Taxes, remuneration and social security | 45 | €3,600 | €275 | -€3,325 | -92.4% |
| Taxes | 450/3 | €3,600 | €275 | -€3,325 | -92.4% |
| Other amounts payable | 47/48 | €5,883 | €11,000 | +€5,117 | +87.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €239 | €410 | +€172 | +72.0% |
| Other operating charges | 640/8 | €387 | €462 | +€74 | +19.2% |
| Gross operating margin | 9900 | €20,406 | €25,061 | +€4,656 | +22.8% |
| Operating profit (loss) | 9901 | €19,780 | €24,189 | +€4,410 | +22.3% |
| Financial income | 75/76B | €1,464 | €748 | -€716 | -48.9% |
| Recurring financial income | 75 | €1,464 | €748 | -€716 | -48.9% |
| Financial charges | 65/66B | €44 | €58 | +€14 | +32.2% |
| Recurring financial charges | 65 | €44 | €58 | +€14 | +32.2% |
| Profit (loss) for the period before taxes | 9903 | €21,201 | €24,880 | +€3,679 | +17.4% |
| Income taxes | 67/77 | €5,685 | €6,238 | +€553 | +9.7% |
| Profit (loss) for the period | 9904 | €15,516 | €18,642 | +€3,126 | +20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,516 | €18,642 | +€3,126 | +20.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.