KOOKHUIS: 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.
KOOKHUIS
Largest movements
- Receivables within one year -€16,865
down €16,865 (-13.3%), from €126,435 to €109,570
of which Trade receivables: -€16,865
- Trade debts -€88,996
down €88,996 (-17.9%), from €496,844 to €407,848
- Profit (loss) carried forward +€78,509
up €78,509, from -€78,509 to €0
- Advances received -€22,238
down €22,238 (-89.2%), from €24,941 to €2,704
- Tax, wage and social debts +€15,881
up €15,881 (+20.5%), from €77,409 to €93,290
of which Remuneration and social security: +€11,514
- Gross operating margin +€19,097
up €19,097 (+6.1%), from €312,379 to €331,476
- Staff costs +€7,870
up €7,870 (+4.1%), from €193,054 to €200,924
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 | €854,155 | €837,717 | -€16,438 | -1.9% |
| Fixed assets | 21/28 | €69,930 | €61,402 | -€8,528 | -12.2% |
| Tangible fixed assets | 22/27 | €45,930 | €37,402 | -€8,528 | -18.6% |
| Furniture and vehicles | 24 | €930 | €617 | -€313 | -33.6% |
| Other tangible fixed assets | 26 | €44,999 | €36,784 | -€8,215 | -18.3% |
| Financial fixed assets | 28 | €24,000 | €24,000 | = | 0.0% |
| Current assets | 29/58 | €784,225 | €776,315 | -€7,910 | -1.0% |
| Stocks and contracts in progress | 3 | €606,038 | €609,092 | +€3,054 | +0.5% |
| Stocks | 30/36 | €606,038 | €609,092 | +€3,054 | +0.5% |
| Amounts receivable within one year | 40/41 | €126,435 | €109,570 | -€16,865 | -13.3% |
| Trade receivables | 40 | €126,435 | €109,570 | -€16,865 | -13.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €48,226 | €53,959 | +€5,733 | +11.9% |
| Deferred charges and accrued income | 490/1 | €3,525 | €3,693 | +€168 | +4.8% |
| Total equity and liabilities | 10/49 | €854,155 | €837,717 | -€16,438 | -1.9% |
| Equity | 10/15 | €248,701 | €330,488 | +€81,787 | +32.9% |
| Contributions | 10/11 | €148,550 | €148,550 | = | 0.0% |
| Reserves | 13 | €178,660 | €181,938 | +€3,279 | +1.8% |
| Non-distributable reserves | 130/1 | €6,935 | €6,935 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,935 | €6,935 | = | 0.0% |
| Distributable reserves | 133 | €171,725 | €175,004 | +€3,279 | +1.9% |
| Profit (loss) carried forward | 14 | -€78,509 | €0 | +€78,509 | |
| Amounts payable | 17/49 | €605,454 | €507,228 | -€98,225 | -16.2% |
| Amounts payable within one year | 42/48 | €601,554 | €505,728 | -€95,825 | -15.9% |
| Trade debts | 44 | €496,844 | €407,848 | -€88,996 | -17.9% |
| Suppliers | 440/4 | €496,844 | €407,848 | -€88,996 | -17.9% |
| Advances received on contracts in progress | 46 | €24,941 | €2,704 | -€22,238 | -89.2% |
| Taxes, remuneration and social security | 45 | €77,409 | €93,290 | +€15,881 | +20.5% |
| Taxes | 450/3 | €58,248 | €62,616 | +€4,368 | +7.5% |
| Remuneration and social security | 454/9 | €19,161 | €30,675 | +€11,514 | +60.1% |
| Other amounts payable | 47/48 | €2,359 | €1,886 | -€473 | -20.0% |
| Accrued charges and deferred income | 492/3 | €3,900 | €1,500 | -€2,400 | -61.5% |
| Remuneration, social security and pensions | 62 | €193,054 | €200,924 | +€7,870 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,207 | €8,528 | -€2,679 | -23.9% |
| Other operating charges | 640/8 | €4,438 | €1,471 | -€2,967 | -66.9% |
| Gross operating margin | 9900 | €312,379 | €331,476 | +€19,097 | +6.1% |
| Operating profit (loss) | 9901 | €103,680 | €120,553 | +€16,873 | +16.3% |
| Financial income | 75/76B | €512 | €1,924 | +€1,412 | +276% |
| Recurring financial income | 75 | €512 | €1,924 | +€1,412 | +276% |
| Financial charges | 65/66B | €36,763 | €37,911 | +€1,148 | +3.1% |
| Recurring financial charges | 65 | €36,763 | €37,911 | +€1,148 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €67,429 | €84,566 | +€17,137 | +25.4% |
| Income taxes | 67/77 | - | €2,778 | +€2,778 | |
| Profit (loss) for the period | 9904 | €67,429 | €81,787 | +€14,358 | +21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €67,429 | €81,787 | +€14,358 | +21.3% |
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.