KORADIAB: 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.
KORADIAB
Largest movements
- Cash +€10,092
up €10,092 (+18.9%), from €53,301 to €63,394
mainly Net result for the year (+€7,007) and Other debts (+€2,561)
- Reserves +€6,000
up €6,000 (+17.7%), from €33,976 to €39,976
of which Distributable reserves: +€6,000
- Other debts +€2,561
up €2,561 (+112%), from €2,296 to €4,857
- Profit (loss) carried forward +€1,007
up €1,007 (+7.6%), from €13,259 to €14,267
- Gross operating margin +€12,837
up €12,837, from -€157 to €12,679
- Taxes +€3,026
new in 2025: €3,026
- Depreciation -€2,159
down €2,159 (-48.7%), from €4,438 to €2,279
- Financial income +€213
up €213 (+193%), from €110 to €323
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 | €61,512 | €71,046 | +€9,534 | +15.5% |
| Fixed assets | 21/28 | €5,099 | €4,479 | -€620 | -12.2% |
| Tangible fixed assets | 22/27 | €5,099 | €4,479 | -€620 | -12.2% |
| Plant, machinery and equipment | 23 | €1,720 | €666 | -€1,054 | -61.3% |
| Furniture and vehicles | 24 | €3,001 | €3,556 | +€554 | +18.5% |
| Other tangible fixed assets | 26 | €378 | €258 | -€120 | -31.8% |
| Current assets | 29/58 | €56,413 | €66,566 | +€10,154 | +18.0% |
| Amounts receivable within one year | 40/41 | €2,883 | €2,614 | -€269 | -9.3% |
| Trade receivables | 40 | €576 | - | -€576 | |
| Other amounts receivable | 41 | €2,307 | €2,614 | +€307 | +13.3% |
| Cash at bank and in hand | 54/58 | €53,301 | €63,394 | +€10,092 | +18.9% |
| Deferred charges and accrued income | 490/1 | €228 | €558 | +€330 | +145% |
| Total equity and liabilities | 10/49 | €61,512 | €71,046 | +€9,534 | +15.5% |
| Equity | 10/15 | €53,433 | €60,440 | +€7,007 | +13.1% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €33,976 | €39,976 | +€6,000 | +17.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,117 | €2,117 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €36,000 | +€6,000 | +20.0% |
| Profit (loss) carried forward | 14 | €13,259 | €14,267 | +€1,007 | +7.6% |
| Amounts payable | 17/49 | €8,079 | €10,606 | +€2,526 | +31.3% |
| Amounts payable within one year | 42/48 | €8,079 | €10,606 | +€2,526 | +31.3% |
| Trade debts | 44 | €983 | €348 | -€635 | -64.6% |
| Suppliers | 440/4 | €983 | €348 | -€635 | -64.6% |
| Taxes, remuneration and social security | 45 | €4,800 | €5,400 | +€600 | +12.5% |
| Taxes | 450/3 | €4,800 | €5,400 | +€600 | +12.5% |
| Other amounts payable | 47/48 | €2,296 | €4,857 | +€2,561 | +112% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,438 | €2,279 | -€2,159 | -48.7% |
| Other operating charges | 640/8 | €494 | €525 | +€31 | +6.4% |
| Gross operating margin | 9900 | -€157 | €12,679 | +€12,837 | |
| Operating profit (loss) | 9901 | -€5,089 | €9,875 | +€14,964 | |
| Financial income | 75/76B | €110 | €323 | +€213 | +193% |
| Recurring financial income | 75 | €110 | €323 | +€213 | +193% |
| Financial charges | 65/66B | €231 | €165 | -€67 | -28.8% |
| Recurring financial charges | 65 | €231 | €165 | -€67 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,210 | €10,033 | +€15,243 | |
| Income taxes | 67/77 | - | €3,026 | +€3,026 | |
| Profit (loss) for the period | 9904 | -€5,210 | €7,007 | +€12,217 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,210 | €7,007 | +€12,217 |
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 13 October 2026 via checked.be.