KooKoo Strategy: 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.
KooKoo Strategy
Largest movements
- Receivables within one year +€347,942
up €347,942 (+400.3%), from €86,926 to €434,869
of which Trade receivables: +€334,652
- Cash +€206,261
up €206,261 (+213.2%), from €96,723 to €302,984
mainly Trade debts (+€434,967) and Net result for the year (+€128,872)
- Deferred charges and accrued income +€38,655
up €38,655 (+6644.5%), from €582 to €39,237
- Intangible fixed assets +€8,866
new in 2025: €8,866
- Trade debts +€434,967
up €434,967 (+7678.0%), from €5,665 to €440,632
- Profit (loss) carried forward +€128,872
up €128,872, from €0 to €128,872
- Tax, wage and social debts +€84,833
up €84,833 (+377.1%), from €22,494 to €107,327
of which Taxes: +€84,862
- Accrued charges and deferred income -€29,166
down €29,166 (-44.1%), from €66,116 to €36,950
- Other debts -€11,638
down €11,638 (-24.5%), from €47,481 to €35,843
- Gross operating margin +€73,940
up €73,940 (+70.2%), from €105,396 to €179,335
- Taxes +€22,466
up €22,466 (+138.8%), from €16,187 to €38,653
- Staff costs +€8,803
up €8,803 (+1597.1%), from €551 to €9,354
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 | €187,770 | €795,638 | +€607,868 | +323.7% |
| Fixed assets | 21/28 | €3,538 | €18,548 | +€15,010 | +424.2% |
| Intangible fixed assets | 21 | - | €8,866 | +€8,866 | |
| Tangible fixed assets | 22/27 | €1,568 | €4,202 | +€2,633 | +167.9% |
| Furniture and vehicles | 24 | €1,568 | €4,202 | +€2,633 | +167.9% |
| Financial fixed assets | 28 | €1,970 | €5,480 | +€3,510 | +178.2% |
| Current assets | 29/58 | €184,231 | €777,090 | +€592,858 | +321.8% |
| Amounts receivable within one year | 40/41 | €86,926 | €434,869 | +€347,942 | +400.3% |
| Trade receivables | 40 | €86,749 | €421,401 | +€334,652 | +385.8% |
| Other amounts receivable | 41 | €177 | €13,467 | +€13,290 | +7489.9% |
| Cash at bank and in hand | 54/58 | €96,723 | €302,984 | +€206,261 | +213.2% |
| Deferred charges and accrued income | 490/1 | €582 | €39,237 | +€38,655 | +6644.5% |
| Total equity and liabilities | 10/49 | €187,770 | €795,638 | +€607,868 | +323.7% |
| Equity | 10/15 | €46,014 | €174,886 | +€128,872 | +280.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €41,014 | €41,014 | = | 0.0% |
| Distributable reserves | 133 | €41,014 | €41,014 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €128,872 | +€128,872 | |
| Amounts payable | 17/49 | €141,756 | €620,752 | +€478,996 | +337.9% |
| Amounts payable within one year | 42/48 | €75,640 | €583,802 | +€508,162 | +671.8% |
| Trade debts | 44 | €5,665 | €440,632 | +€434,967 | +7678.0% |
| Suppliers | 440/4 | €5,665 | €440,632 | +€434,967 | +7678.0% |
| Taxes, remuneration and social security | 45 | €22,494 | €107,327 | +€84,833 | +377.1% |
| Taxes | 450/3 | €22,465 | €107,327 | +€84,862 | +377.8% |
| Remuneration and social security | 454/9 | €29 | €0 | -€29 | -100.0% |
| Other amounts payable | 47/48 | €47,481 | €35,843 | -€11,638 | -24.5% |
| Accrued charges and deferred income | 492/3 | €66,116 | €36,950 | -€29,166 | -44.1% |
| Remuneration, social security and pensions | 62 | €551 | €9,354 | +€8,803 | +1597.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,107 | €2,134 | +€27 | +1.3% |
| Other operating charges | 640/8 | €164 | €169 | +€5 | +3.0% |
| Gross operating margin | 9900 | €105,396 | €179,335 | +€73,940 | +70.2% |
| Operating profit (loss) | 9901 | €102,574 | €167,678 | +€65,105 | +63.5% |
| Financial income | 75/76B | €2 | €40 | +€38 | +1668.1% |
| Recurring financial income | 75 | €2 | €40 | +€38 | +1668.1% |
| Financial charges | 65/66B | €376 | €194 | -€182 | -48.4% |
| Recurring financial charges | 65 | €376 | €194 | -€182 | -48.4% |
| Profit (loss) for the period before taxes | 9903 | €102,200 | €167,525 | +€65,325 | +63.9% |
| Income taxes | 67/77 | €16,187 | €38,653 | +€22,466 | +138.8% |
| Profit (loss) for the period | 9904 | €86,014 | €128,872 | +€42,858 | +49.8% |
| Profit (loss) for the period to be appropriated | 9905 | €86,014 | €128,872 | +€42,858 | +49.8% |
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.