KOOLSKAMP FARMA: 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.
KOOLSKAMP FARMA
Largest movements
- Intangible fixed assets -€37,500
down €37,500 (-19.9%), from €188,004 to €150,504
- Cash +€9,124
up €9,124 (+32.7%), from €27,892 to €37,016
mainly Depreciation (+€37,500) and Net result for the year (+€8,772)
- Debts after one year -€37,500
down €37,500 (-24.0%), from €156,250 to €118,750
- Reserves +€8,772
up €8,772 (+42.9%), from €20,459 to €29,231
No income-statement line moved by more than 1% of the activity.
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 | €219,607 | €191,173 | -€28,434 | -12.9% |
| Fixed assets | 21/28 | €188,004 | €150,504 | -€37,500 | -19.9% |
| Intangible fixed assets | 21 | €188,004 | €150,504 | -€37,500 | -19.9% |
| Current assets | 29/58 | €31,603 | €40,669 | +€9,066 | +28.7% |
| Amounts receivable within one year | 40/41 | €3,711 | €3,653 | -€58 | -1.6% |
| Other amounts receivable | 41 | €3,711 | €3,653 | -€58 | -1.6% |
| Cash at bank and in hand | 54/58 | €27,892 | €37,016 | +€9,124 | +32.7% |
| Total equity and liabilities | 10/49 | €219,607 | €191,173 | -€28,434 | -12.9% |
| Equity | 10/15 | €25,459 | €34,231 | +€8,772 | +34.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €20,459 | €29,231 | +€8,772 | +42.9% |
| Distributable reserves | 133 | €20,459 | €29,231 | +€8,772 | +42.9% |
| Amounts payable | 17/49 | €194,148 | €156,942 | -€37,206 | -19.2% |
| Amounts payable after more than one year | 17 | €156,250 | €118,750 | -€37,500 | -24.0% |
| Financial debts | 170/4 | €156,250 | €118,750 | -€37,500 | -24.0% |
| Amounts payable within one year | 42/48 | €37,878 | €38,172 | +€294 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €37,500 | €37,500 | = | 0.0% |
| Trade debts | 44 | €351 | €521 | +€171 | +48.6% |
| Suppliers | 440/4 | €351 | €521 | +€171 | +48.6% |
| Taxes, remuneration and social security | 45 | €27 | €151 | +€124 | +457% |
| Taxes | 450/3 | €27 | €151 | +€124 | +457% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €20 | €20 | -€0 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,500 | €37,500 | = | 0.0% |
| Other operating charges | 640/8 | €637 | €593 | -€45 | -7.0% |
| Gross operating margin | 9900 | €51,655 | €51,640 | -€16 | 0.0% |
| Operating profit (loss) | 9901 | €13,518 | €13,547 | +€29 | +0.2% |
| Financial income | 75/76B | - | €134 | +€134 | |
| Recurring financial income | 75 | - | €134 | +€134 | |
| Financial charges | 65/66B | €2,410 | €1,986 | -€424 | -17.6% |
| Recurring financial charges | 65 | €2,410 | €1,986 | -€424 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €11,109 | €11,695 | +€587 | +5.3% |
| Income taxes | 67/77 | €2,777 | €2,924 | +€147 | +5.3% |
| Profit (loss) for the period | 9904 | €8,331 | €8,772 | +€440 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,331 | €8,772 | +€440 | +5.3% |
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 28 October 2026 via checked.be.