Koudekeuken: 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.
Koudekeuken
Largest movements
- Cash +€16,427
up €16,427 (+36.1%), from €45,524 to €61,951
mainly Net result for the year (+€25,011) and Other debts (+€6,539)
- Tangible fixed assets +€14,478
up €14,478 (+71.2%), from €20,337 to €34,815
of which Furniture and vehicles: +€8,403
- Receivables within one year -€4,000
down €4,000 (-86.5%), from €4,622 to €622
of which Trade receivables: -€4,122
- Profit (loss) carried forward +€19,304
no longer reported in 2025 (was -€19,304)
- Other debts +€6,539
up €6,539 (+13.4%), from €48,798 to €55,336
- Reserves +€5,707
up €5,707 (+45.8%), from €12,461 to €18,168
- Trade debts -€5,224
down €5,224 (-86.1%), from €6,067 to €843
- Gross operating margin +€10,954
up €10,954 (+40.4%), from €27,132 to €38,086
- Taxes +€6,049
new in 2025: €6,049
- Depreciation +€3,852
up €3,852 (+231%), from €1,667 to €5,519
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 | €72,829 | €99,518 | +€26,689 | +36.6% |
| Fixed assets | 21/28 | €20,337 | €34,815 | +€14,478 | +71.2% |
| Tangible fixed assets | 22/27 | €20,337 | €34,815 | +€14,478 | +71.2% |
| Land and buildings | 22 | - | €1,400 | +€1,400 | |
| Plant, machinery and equipment | 23 | €1,721 | €6,396 | +€4,675 | +272% |
| Furniture and vehicles | 24 | €18,616 | €27,019 | +€8,403 | +45.1% |
| Current assets | 29/58 | €52,491 | €64,702 | +€12,211 | +23.3% |
| Amounts receivable within one year | 40/41 | €4,622 | €622 | -€4,000 | -86.5% |
| Trade receivables | 40 | €4,622 | €500 | -€4,122 | -89.2% |
| Other amounts receivable | 41 | - | €122 | +€122 | |
| Cash at bank and in hand | 54/58 | €45,524 | €61,951 | +€16,427 | +36.1% |
| Deferred charges and accrued income | 490/1 | €2,346 | €2,129 | -€216 | -9.2% |
| Total equity and liabilities | 10/49 | €72,829 | €99,518 | +€26,689 | +36.6% |
| Equity | 10/15 | €11,707 | €36,718 | +€25,011 | +214% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €12,461 | €18,168 | +€5,707 | +45.8% |
| Distributable reserves | 133 | €12,461 | €18,168 | +€5,707 | +45.8% |
| Profit (loss) carried forward | 14 | -€19,304 | - | +€19,304 | |
| Amounts payable | 17/49 | €61,122 | €62,800 | +€1,678 | +2.7% |
| Amounts payable within one year | 42/48 | €61,122 | €62,800 | +€1,678 | +2.7% |
| Trade debts | 44 | €6,067 | €843 | -€5,224 | -86.1% |
| Suppliers | 440/4 | €6,067 | €843 | -€5,224 | -86.1% |
| Taxes, remuneration and social security | 45 | €6,257 | €6,621 | +€364 | +5.8% |
| Taxes | 450/3 | €6,257 | €6,621 | +€364 | +5.8% |
| Other amounts payable | 47/48 | €48,798 | €55,336 | +€6,539 | +13.4% |
| Non-recurring operating income | 76A | €4,132 | - | -€4,132 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,667 | €5,519 | +€3,852 | +231% |
| Other operating charges | 640/8 | €1,237 | €1,259 | +€22 | +1.8% |
| Non-recurring operating charges | 66A | €1,931 | - | -€1,931 | |
| Gross operating margin | 9900 | €27,132 | €38,086 | +€10,954 | +40.4% |
| Operating profit (loss) | 9901 | €22,297 | €31,308 | +€9,010 | +40.4% |
| Financial income | 75/76B | €0 | €57 | +€57 | +572,300% |
| Recurring financial income | 75 | €0 | €57 | +€57 | +572,300% |
| Financial charges | 65/66B | €108 | €305 | +€197 | +182% |
| Recurring financial charges | 65 | €108 | €305 | +€197 | +182% |
| Profit (loss) for the period before taxes | 9903 | €22,189 | €31,060 | +€8,870 | +40.0% |
| Income taxes | 67/77 | - | €6,049 | +€6,049 | |
| Profit (loss) for the period | 9904 | €22,189 | €25,011 | +€2,821 | +12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,189 | €25,011 | +€2,821 | +12.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.