KOOKI: what changed
KOOKI
Largest movements
- Receivables within one year -€45,318
down €45,318 (-47.9%), from €94,641 to €49,323
of which Other amounts receivable: -€65,715
- Cash -€32,251
down €32,251 (-22.4%), from €144,261 to €112,010
mainly Contributions, distributions and other (-€59,060) and Other debts (-€40,426)
- Intangible fixed assets +€12,385
new in 2025: €12,385
- Tangible fixed assets -€4,127
down €4,127 (-20.3%), from €20,327 to €16,201
- Reserves -€43,314
down €43,314 (-25.4%), from €170,668 to €127,354
- Other debts -€40,426
down €40,426 (-66.8%), from €60,505 to €20,079
- Trade debts +€9,485
up €9,485 (+576%), from €1,647 to €11,131
- Tax, wage and social debts +€6,279
up €6,279 (+113%), from €5,544 to €11,823
- Accrued charges and deferred income -€2,755
down €2,755 (-58.2%), from €4,737 to €1,982
- Financial charges +€29,352
up €29,352 (+610%), from €4,812 to €34,165
- Gross operating margin +€22,646
up €22,646 (+61.2%), from €36,998 to €59,643
- Depreciation +€2,006
up €2,006 (+94.1%), from €2,132 to €4,138
- Taxes -€1,785
down €1,785 (-25.6%), from €6,979 to €5,194
- Financial income -€900
no longer reported in 2025 (was €900)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €261,700 | €190,970 | -€70,730 | -27.0% |
| Fixed assets | 21/28 | €20,327 | €28,585 | +€8,258 | +40.6% |
| Intangible fixed assets | 21 | - | €12,385 | +€12,385 | |
| Tangible fixed assets | 22/27 | €20,327 | €16,201 | -€4,127 | -20.3% |
| Plant, machinery and equipment | 23 | €3,732 | €2,696 | -€1,036 | -27.7% |
| Furniture and vehicles | 24 | €7,691 | €6,018 | -€1,673 | -21.8% |
| Other tangible fixed assets | 26 | €8,905 | €7,486 | -€1,419 | -15.9% |
| Current assets | 29/58 | €241,373 | €162,384 | -€78,988 | -32.7% |
| Amounts receivable within one year | 40/41 | €94,641 | €49,323 | -€45,318 | -47.9% |
| Trade receivables | 40 | €26,620 | €47,017 | +€20,397 | +76.6% |
| Other amounts receivable | 41 | €68,021 | €2,306 | -€65,715 | -96.6% |
| Cash at bank and in hand | 54/58 | €144,261 | €112,010 | -€32,251 | -22.4% |
| Deferred charges and accrued income | 490/1 | €2,471 | €1,051 | -€1,420 | -57.5% |
| Total equity and liabilities | 10/49 | €261,700 | €190,970 | -€70,730 | -27.0% |
| Equity | 10/15 | €189,268 | €145,954 | -€43,314 | -22.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €170,668 | €127,354 | -€43,314 | -25.4% |
| Distributable reserves | 133 | €170,668 | €127,354 | -€43,314 | -25.4% |
| Amounts payable | 17/49 | €72,432 | €45,016 | -€27,417 | -37.9% |
| Amounts payable within one year | 42/48 | €67,695 | €43,033 | -€24,662 | -36.4% |
| Trade debts | 44 | €1,647 | €11,131 | +€9,485 | +576% |
| Suppliers | 440/4 | €1,647 | €11,131 | +€9,485 | +576% |
| Taxes, remuneration and social security | 45 | €5,544 | €11,823 | +€6,279 | +113% |
| Taxes | 450/3 | €5,544 | €11,823 | +€6,279 | +113% |
| Other amounts payable | 47/48 | €60,505 | €20,079 | -€40,426 | -66.8% |
| Accrued charges and deferred income | 492/3 | €4,737 | €1,982 | -€2,755 | -58.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,132 | €4,138 | +€2,006 | +94.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €36,998 | €59,643 | +€22,646 | +61.2% |
| Operating profit (loss) | 9901 | €34,479 | €55,105 | +€20,627 | +59.8% |
| Financial income | 75/76B | €900 | - | -€900 | |
| Recurring financial income | 75 | €900 | - | -€900 | |
| Financial charges | 65/66B | €4,812 | €34,165 | +€29,352 | +610% |
| Recurring financial charges | 65 | €4,812 | €34,165 | +€29,352 | +610% |
| Profit (loss) for the period before taxes | 9903 | €30,566 | €20,941 | -€9,626 | -31.5% |
| Income taxes | 67/77 | €6,979 | €5,194 | -€1,785 | -25.6% |
| Profit (loss) for the period | 9904 | €23,588 | €15,747 | -€7,841 | -33.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,588 | €15,747 | -€7,841 | -33.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.