KOON architectuur: what changed
KOON architectuur
Largest movements
- Cash +€8,084
up €8,084 (+29.4%), from €27,518 to €35,602
mainly Tax, wage and social debts (+€9,949) and Receivables within one year (+€2,078)
- Receivables within one year -€2,078
down €2,078 (-2.9%), from €71,536 to €69,458
of which Other amounts receivable: -€2,078
- Tax, wage and social debts +€9,949
new in 2025: €9,949
- Trade debts -€4,743
down €4,743 (-44.5%), from €10,646 to €5,903
- Taxes -€3,978
down €3,978, from €3,767 to -€211
- Depreciation -€259
down €259 (-11.3%), from €2,294 to €2,035
- Financial income +€79
up €79 (+11,038%), from €1 to €80
- Other operating charges -€48
down €48 (-7.7%), from €632 to €583
- Gross operating margin -€42
down €42 (-1.4%), from €3,036 to €2,995
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 | €103,235 | €109,229 | +€5,994 | +5.8% |
| Fixed assets | 21/28 | €3,350 | €3,818 | +€468 | +14.0% |
| Tangible fixed assets | 22/27 | €3,350 | €3,818 | +€468 | +14.0% |
| Plant, machinery and equipment | 23 | €3,350 | €1,887 | -€1,463 | -43.7% |
| Furniture and vehicles | 24 | - | €1,931 | +€1,931 | |
| Current assets | 29/58 | €99,885 | €105,411 | +€5,526 | +5.5% |
| Amounts receivable within one year | 40/41 | €71,536 | €69,458 | -€2,078 | -2.9% |
| Trade receivables | 40 | €66,925 | €66,925 | = | 0.0% |
| Other amounts receivable | 41 | €4,611 | €2,533 | -€2,078 | -45.1% |
| Cash at bank and in hand | 54/58 | €27,518 | €35,602 | +€8,084 | +29.4% |
| Deferred charges and accrued income | 490/1 | €830 | €351 | -€480 | -57.8% |
| Total equity and liabilities | 10/49 | €103,235 | €109,229 | +€5,994 | +5.8% |
| Equity | 10/15 | €92,589 | €93,172 | +€583 | +0.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €85,000 | €85,583 | +€583 | +0.7% |
| Distributable reserves | 133 | €85,000 | €85,583 | +€583 | +0.7% |
| Profit (loss) carried forward | 14 | €2,589 | €2,589 | = | 0.0% |
| Amounts payable | 17/49 | €10,646 | €16,057 | +€5,411 | +50.8% |
| Amounts payable within one year | 42/48 | €10,646 | €15,852 | +€5,206 | +48.9% |
| Trade debts | 44 | €10,646 | €5,903 | -€4,743 | -44.5% |
| Suppliers | 440/4 | €10,646 | €5,903 | -€4,743 | -44.5% |
| Taxes, remuneration and social security | 45 | - | €9,949 | +€9,949 | |
| Taxes | 450/3 | - | €9,949 | +€9,949 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €205 | +€205 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,294 | €2,035 | -€259 | -11.3% |
| Other operating charges | 640/8 | €632 | €583 | -€48 | -7.7% |
| Gross operating margin | 9900 | €3,036 | €2,995 | -€42 | -1.4% |
| Operating profit (loss) | 9901 | €111 | €377 | +€266 | +239% |
| Financial income | 75/76B | €1 | €80 | +€79 | +11,038% |
| Recurring financial income | 75 | €1 | €80 | +€79 | +11,038% |
| Financial charges | 65/66B | €103 | €85 | -€17 | -17.0% |
| Recurring financial charges | 65 | €103 | €85 | -€17 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €9 | €372 | +€363 | +4,001% |
| Income taxes | 67/77 | €3,767 | -€211 | -€3,978 | |
| Profit (loss) for the period | 9904 | -€3,758 | €583 | +€4,341 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,758 | €583 | +€4,341 |
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 4 November 2026 via checked.be.