KOOS!: 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.
KOOS!
Largest movements
- Receivables within one year -€32,530
down €32,530 (-17.9%), from €181,936 to €149,406
of which Trade receivables: -€58,491
- Cash -€10,943
down €10,943 (-4.5%), from €243,820 to €232,877
mainly Contributions, distributions and other (-€76,156) and Trade debts (-€27,678)
- Tangible fixed assets -€9,919
down €9,919 (-32.4%), from €30,591 to €20,672
of which Other tangible fixed assets: -€5,310
- Reserves -€49,280
down €49,280 (-15.0%), from €328,295 to €279,015
- Trade debts -€27,678
down €27,678 (-80.6%), from €34,341 to €6,663
- Other debts +€25,953
up €25,953 (+51.7%), from €50,182 to €76,136
- Gross operating margin -€43,294
down €43,294 (-21.7%), from €199,942 to €156,649
- Staff costs -€26,470
down €26,470 (-20.6%), from €128,341 to €101,871
- Taxes -€6,586
down €6,586 (-29.6%), from €22,285 to €15,699
- Other operating charges -€2,772
down €2,772 (-29.3%), from €9,473 to €6,701
- Depreciation -€2,511
down €2,511 (-21.0%), from €11,974 to €9,463
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 | €469,737 | €414,627 | -€55,110 | -11.7% |
| Fixed assets | 21/28 | €40,726 | €30,257 | -€10,469 | -25.7% |
| Intangible fixed assets | 21 | €1,960 | €1,410 | -€550 | -28.1% |
| Tangible fixed assets | 22/27 | €30,591 | €20,672 | -€9,919 | -32.4% |
| Plant, machinery and equipment | 23 | €2,699 | €637 | -€2,062 | -76.4% |
| Furniture and vehicles | 24 | €8,507 | €5,961 | -€2,547 | -29.9% |
| Other tangible fixed assets | 26 | €19,384 | €14,074 | -€5,310 | -27.4% |
| Financial fixed assets | 28 | €8,175 | €8,175 | = | 0.0% |
| Current assets | 29/58 | €429,011 | €384,370 | -€44,641 | -10.4% |
| Stocks and contracts in progress | 3 | €2,950 | €1,600 | -€1,350 | -45.8% |
| Stocks | 30/36 | €2,950 | €1,600 | -€1,350 | -45.8% |
| Amounts receivable within one year | 40/41 | €181,936 | €149,406 | -€32,530 | -17.9% |
| Trade receivables | 40 | €134,022 | €75,530 | -€58,491 | -43.6% |
| Other amounts receivable | 41 | €47,914 | €73,875 | +€25,961 | +54.2% |
| Cash at bank and in hand | 54/58 | €243,820 | €232,877 | -€10,943 | -4.5% |
| Deferred charges and accrued income | 490/1 | €304 | €487 | +€182 | +59.9% |
| Total equity and liabilities | 10/49 | €469,737 | €414,627 | -€55,110 | -11.7% |
| Equity | 10/15 | €346,895 | €297,615 | -€49,280 | -14.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €328,295 | €279,015 | -€49,280 | -15.0% |
| Distributable reserves | 133 | €328,295 | €279,015 | -€49,280 | -15.0% |
| Amounts payable | 17/49 | €122,842 | €117,012 | -€5,830 | -4.7% |
| Amounts payable within one year | 42/48 | €122,422 | €117,012 | -€5,410 | -4.4% |
| Financial debts | 43 | €1,702 | - | -€1,702 | |
| Credit institutions | 430/8 | €1,702 | - | -€1,702 | |
| Trade debts | 44 | €34,341 | €6,663 | -€27,678 | -80.6% |
| Suppliers | 440/4 | €34,341 | €6,663 | -€27,678 | -80.6% |
| Taxes, remuneration and social security | 45 | €36,197 | €34,213 | -€1,984 | -5.5% |
| Taxes | 450/3 | €21,714 | €24,146 | +€2,432 | +11.2% |
| Remuneration and social security | 454/9 | €14,483 | €10,066 | -€4,416 | -30.5% |
| Other amounts payable | 47/48 | €50,182 | €76,136 | +€25,953 | +51.7% |
| Accrued charges and deferred income | 492/3 | €420 | - | -€420 | |
| Non-recurring operating income | 76A | - | €15,569 | +€15,569 | |
| Remuneration, social security and pensions | 62 | €128,341 | €101,871 | -€26,470 | -20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,974 | €9,463 | -€2,511 | -21.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,877 | - | -€1,877 | |
| Other operating charges | 640/8 | €9,473 | €6,701 | -€2,772 | -29.3% |
| Gross operating margin | 9900 | €199,942 | €156,649 | -€43,294 | -21.7% |
| Operating profit (loss) | 9901 | €48,279 | €38,614 | -€9,665 | -20.0% |
| Financial income | 75/76B | €6,090 | €5,428 | -€662 | -10.9% |
| Recurring financial income | 75 | €6,090 | €5,428 | -€662 | -10.9% |
| Financial charges | 65/66B | €1,781 | €1,467 | -€314 | -17.6% |
| Recurring financial charges | 65 | €1,781 | €1,467 | -€314 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €52,588 | €42,575 | -€10,013 | -19.0% |
| Income taxes | 67/77 | €22,285 | €15,699 | -€6,586 | -29.6% |
| Profit (loss) for the period | 9904 | €30,303 | €26,876 | -€3,427 | -11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,303 | €26,876 | -€3,427 | -11.3% |
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 16 October 2026 via checked.be.