KOONTJES15: 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.
KOONTJES15
Largest movements
- Receivables within one year +€4,294
up €4,294 (+208%), from €2,067 to €6,361
of which Trade receivables: +€3,809
- Tangible fixed assets -€2,468
down €2,468 (-33.5%), from €7,376 to €4,908
of which Plant, machinery and equipment: -€2,215
- Cash +€1,505
up €1,505 (+137%), from €1,098 to €2,603
mainly Net result for the year (+€7,786) and Depreciation (+€3,046)
- Profit (loss) carried forward +€7,786
up €7,786 (+88.6%), from -€8,791 to -€1,004
- Other debts -€3,887
down €3,887 (-26.2%), from €14,824 to €10,936
- Trade debts -€690
down €690 (-34.0%), from €2,029 to €1,339
- Tax, wage and social debts +€246
up €246 (+369%), from €67 to €313
- Gross operating margin +€9,330
up €9,330 (+318%), from €2,938 to €12,268
- Other operating charges +€849
up €849 (+198%), from €428 to €1,277
- Depreciation -€333
down €333 (-9.8%), from €3,379 to €3,046
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 | €11,129 | €14,584 | +€3,456 | +31.1% |
| Fixed assets | 21/28 | €7,376 | €4,908 | -€2,468 | -33.5% |
| Tangible fixed assets | 22/27 | €7,376 | €4,908 | -€2,468 | -33.5% |
| Plant, machinery and equipment | 23 | €5,548 | €3,333 | -€2,215 | -39.9% |
| Furniture and vehicles | 24 | €1,829 | €1,575 | -€253 | -13.9% |
| Current assets | 29/58 | €3,752 | €9,676 | +€5,924 | +158% |
| Amounts receivable within one year | 40/41 | €2,067 | €6,361 | +€4,294 | +208% |
| Trade receivables | 40 | €1,657 | €5,466 | +€3,809 | +230% |
| Other amounts receivable | 41 | €410 | €895 | +€485 | +118% |
| Cash at bank and in hand | 54/58 | €1,098 | €2,603 | +€1,505 | +137% |
| Deferred charges and accrued income | 490/1 | €588 | €712 | +€125 | +21.2% |
| Total equity and liabilities | 10/49 | €11,129 | €14,584 | +€3,456 | +31.1% |
| Equity | 10/15 | -€5,791 | €1,996 | +€7,786 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,791 | -€1,004 | +€7,786 | +88.6% |
| Amounts payable | 17/49 | €16,919 | €12,588 | -€4,331 | -25.6% |
| Amounts payable within one year | 42/48 | €16,919 | €12,588 | -€4,331 | -25.6% |
| Trade debts | 44 | €2,029 | €1,339 | -€690 | -34.0% |
| Suppliers | 440/4 | €2,029 | €1,339 | -€690 | -34.0% |
| Taxes, remuneration and social security | 45 | €67 | €313 | +€246 | +369% |
| Taxes | 450/3 | €67 | €313 | +€246 | +369% |
| Other amounts payable | 47/48 | €14,824 | €10,936 | -€3,887 | -26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,379 | €3,046 | -€333 | -9.8% |
| Other operating charges | 640/8 | €428 | €1,277 | +€849 | +198% |
| Gross operating margin | 9900 | €2,938 | €12,268 | +€9,330 | +318% |
| Operating profit (loss) | 9901 | -€869 | €7,944 | +€8,813 | |
| Financial income | 75/76B | €0 | €6 | +€6 | |
| Recurring financial income | 75 | €0 | €6 | +€6 | |
| Financial charges | 65/66B | €164 | €164 | +€0 | +0.1% |
| Recurring financial charges | 65 | €164 | €164 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,033 | €7,786 | +€8,819 | |
| Profit (loss) for the period | 9904 | -€1,033 | €7,786 | +€8,819 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,033 | €7,786 | +€8,819 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.