Koolkatz communication: 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.
Koolkatz communication
Largest movements
- Cash +€34,051
up €34,051 (+792.0%), from €4,299 to €38,350
mainly Net result for the year (+€32,281) and Trade debts (+€18,822)
- Receivables within one year +€15,898
up €15,898 (+62.6%), from €25,411 to €41,310
of which Trade receivables: +€24,964
- Tangible fixed assets -€11,007
down €11,007 (-57.5%), from €19,142 to €8,136
- Intangible fixed assets -€2,131
down €2,131 (-11.3%), from €18,942 to €16,810
- Deferred charges and accrued income +€1,825
up €1,825 (+70.4%), from €2,592 to €4,417
- Profit (loss) carried forward +€32,281
up €32,281, from -€4,376 to €27,905
- Trade debts +€18,822
up €18,822 (+65.0%), from €28,957 to €47,779
- Debts after one year -€8,106
no longer reported in 2025 (was €8,106)
- Other debts -€4,877
down €4,877 (-23.5%), from €20,750 to €15,873
- Tax, wage and social debts +€2,604
up €2,604 (+72.4%), from €3,595 to €6,199
- Gross operating margin +€57,152
up €57,152 (+324.4%), from €17,617 to €74,770
- Financial charges +€16,304
up €16,304 (+957.5%), from €1,703 to €18,006
- Taxes +€8,628
up €8,628 (+461.1%), from €1,871 to €10,499
- Depreciation -€2,505
down €2,505 (-16.0%), from €15,643 to €13,138
- Other operating charges -€1,932
down €1,932 (-69.6%), from €2,777 to €845
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 | €70,386 | €109,023 | +€38,636 | +54.9% |
| Fixed assets | 21/28 | €38,084 | €24,946 | -€13,138 | -34.5% |
| Intangible fixed assets | 21 | €18,942 | €16,810 | -€2,131 | -11.3% |
| Tangible fixed assets | 22/27 | €19,142 | €8,136 | -€11,007 | -57.5% |
| Furniture and vehicles | 24 | €19,142 | €8,136 | -€11,007 | -57.5% |
| Current assets | 29/58 | €32,303 | €84,077 | +€51,774 | +160.3% |
| Amounts receivable within one year | 40/41 | €25,411 | €41,310 | +€15,898 | +62.6% |
| Trade receivables | 40 | €16,283 | €41,246 | +€24,964 | +153.3% |
| Other amounts receivable | 41 | €9,129 | €63 | -€9,065 | -99.3% |
| Cash at bank and in hand | 54/58 | €4,299 | €38,350 | +€34,051 | +792.0% |
| Deferred charges and accrued income | 490/1 | €2,592 | €4,417 | +€1,825 | +70.4% |
| Total equity and liabilities | 10/49 | €70,386 | €109,023 | +€38,636 | +54.9% |
| Equity | 10/15 | -€1,876 | €30,405 | +€32,281 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,376 | €27,905 | +€32,281 | |
| Amounts payable | 17/49 | €72,263 | €78,618 | +€6,355 | +8.8% |
| Amounts payable after more than one year | 17 | €8,106 | - | -€8,106 | |
| Financial debts | 170/4 | €8,106 | - | -€8,106 | |
| Amounts payable within one year | 42/48 | €62,599 | €77,957 | +€15,358 | +24.5% |
| Current portion of amounts payable after more than one year | 42 | €9,297 | €8,106 | -€1,191 | -12.8% |
| Trade debts | 44 | €28,957 | €47,779 | +€18,822 | +65.0% |
| Suppliers | 440/4 | €28,957 | €47,779 | +€18,822 | +65.0% |
| Taxes, remuneration and social security | 45 | €3,595 | €6,199 | +€2,604 | +72.4% |
| Taxes | 450/3 | €3,595 | €6,199 | +€2,604 | +72.4% |
| Other amounts payable | 47/48 | €20,750 | €15,873 | -€4,877 | -23.5% |
| Accrued charges and deferred income | 492/3 | €1,558 | €661 | -€896 | -57.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,643 | €13,138 | -€2,505 | -16.0% |
| Other operating charges | 640/8 | €2,777 | €845 | -€1,932 | -69.6% |
| Gross operating margin | 9900 | €17,617 | €74,770 | +€57,152 | +324.4% |
| Operating profit (loss) | 9901 | -€802 | €60,787 | +€61,589 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,703 | €18,006 | +€16,304 | +957.5% |
| Recurring financial charges | 65 | €1,703 | €18,006 | +€16,304 | +957.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,505 | €42,780 | +€45,285 | |
| Income taxes | 67/77 | €1,871 | €10,499 | +€8,628 | +461.1% |
| Profit (loss) for the period | 9904 | -€4,376 | €32,281 | +€36,657 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,376 | €32,281 | +€36,657 |
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 12 October 2026 via checked.be.