KOROFFICE: what changed
Two fiscal 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.
KOROFFICE
Largest movements
- Cash +€105,339
up €105,339 (+5691.7%), from €1,851 to €107,190
mainly Receivables within one year (+€100,000) and Other debts (+€12,193)
- Receivables within one year -€100,000
no longer reported in 2025 (was €100,000)
- Tangible fixed assets -€8,160
down €8,160 (-6.2%), from €132,358 to €124,198
- Profit (loss) carried forward -€14,360
down €14,360 (-38.6%), from -€37,220 to -€51,580
- Other debts +€12,193
up €12,193 (+769.1%), from €1,585 to €13,779
- Gross operating margin +€6,367
up €6,367 (+67.6%), from -€9,416 to -€3,049
- Other operating charges -€2,333
down €2,333 (-42.9%), from €5,436 to €3,103
- Financial income -€662
down €662 (-99.9%), from €662 to €1
- Taxes -€396
down €396, from €198 to -€198
- Financial charges +€207
up €207 (+528.7%), from €39 to €247
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.
Cash bridge derived
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 | €234,266 | €231,410 | -€2,857 | -1.2% |
| Fixed assets | 21/28 | €132,358 | €124,198 | -€8,160 | -6.2% |
| Tangible fixed assets | 22/27 | €132,358 | €124,198 | -€8,160 | -6.2% |
| Land and buildings | 22 | €132,358 | €124,198 | -€8,160 | -6.2% |
| Current assets | 29/58 | €101,908 | €107,212 | +€5,303 | +5.2% |
| Amounts receivable within one year | 40/41 | €100,000 | - | -€100,000 | |
| Other amounts receivable | 41 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €1,851 | €107,190 | +€105,339 | +5691.7% |
| Deferred charges and accrued income | 490/1 | €57 | €22 | -€35 | -61.9% |
| Total equity and liabilities | 10/49 | €234,266 | €231,410 | -€2,857 | -1.2% |
| Equity | 10/15 | €228,640 | €214,281 | -€14,360 | -6.3% |
| Contributions | 10/11 | €109,400 | €109,400 | = | 0.0% |
| Outside capital | 11 | €109,400 | €109,400 | = | 0.0% |
| Share premium | 1100/10 | €109,400 | €109,400 | = | 0.0% |
| Reserves | 13 | €156,461 | €156,461 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,437 | €7,437 | = | 0.0% |
| Distributable reserves | 133 | €149,024 | €149,024 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,220 | -€51,580 | -€14,360 | -38.6% |
| Amounts payable | 17/49 | €5,626 | €17,129 | +€11,503 | +204.5% |
| Amounts payable within one year | 42/48 | €5,626 | €17,129 | +€11,503 | +204.5% |
| Trade debts | 44 | €4,040 | €3,350 | -€690 | -17.1% |
| Suppliers | 440/4 | €4,040 | €3,350 | -€690 | -17.1% |
| Other amounts payable | 47/48 | €1,585 | €13,779 | +€12,193 | +769.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,160 | €8,160 | = | 0.0% |
| Other operating charges | 640/8 | €5,436 | €3,103 | -€2,333 | -42.9% |
| Gross operating margin | 9900 | -€9,416 | -€3,049 | +€6,367 | +67.6% |
| Operating profit (loss) | 9901 | -€23,012 | -€14,312 | +€8,700 | +37.8% |
| Financial income | 75/76B | €662 | €1 | -€662 | -99.9% |
| Recurring financial income | 75 | €662 | €1 | -€662 | -99.9% |
| Financial charges | 65/66B | €39 | €247 | +€207 | +528.7% |
| Recurring financial charges | 65 | €39 | €247 | +€207 | +528.7% |
| Profit (loss) for the period before taxes | 9903 | -€22,389 | -€14,558 | +€7,831 | +35.0% |
| Income taxes | 67/77 | €198 | -€198 | -€396 | |
| Profit (loss) for the period | 9904 | -€22,587 | -€14,360 | +€8,228 | +36.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,587 | -€14,360 | +€8,228 | +36.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.