KOUKYAS: 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.
KOUKYAS
Largest movements
- Receivables within one year -€17,700
down €17,700 (-98.8%), from €17,911 to €211
- Cash +€7,389
up €7,389 (+154%), from €4,808 to €12,197
mainly Receivables within one year (+€17,700) and Tax, wage and social debts (+€2,736)
- Other debts -€8,246
no longer reported in 2025 (was €8,246)
- Trade debts -€3,839
down €3,839 (-51.8%), from €7,413 to €3,574
- Advances received -€3,001
no longer reported in 2025 (was €3,001)
- Tax, wage and social debts +€2,736
up €2,736 (+196%), from €1,397 to €4,133
of which Remuneration and social security: +€3,553
- Profit (loss) carried forward +€2,056
up €2,056 (+17.4%), from -€11,817 to -€9,761
- Gross operating margin +€4,180
up €4,180 (+22.0%), from €18,975 to €23,155
- Staff costs +€2,677
up €2,677 (+14.4%), from €18,597 to €21,274
- Financial income +€290
new in 2025: €290
of which Financial income: +€290
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 | €26,840 | €16,546 | -€10,294 | -38.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,921 | €1,921 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €1,921 | €1,921 | = | 0.0% |
| Current assets | 29/58 | €24,919 | €14,625 | -€10,294 | -41.3% |
| Stocks and contracts in progress | 3 | €2,200 | €1,965 | -€235 | -10.7% |
| Stocks | 30/36 | €2,200 | €1,965 | -€235 | -10.7% |
| Amounts receivable within one year | 40/41 | €17,911 | €211 | -€17,700 | -98.8% |
| Trade receivables | 40 | €17,911 | €211 | -€17,700 | -98.8% |
| Cash at bank and in hand | 54/58 | €4,808 | €12,197 | +€7,389 | +154% |
| Deferred charges and accrued income | 490/1 | - | €252 | +€252 | |
| Total equity and liabilities | 10/49 | €26,840 | €16,546 | -€10,294 | -38.4% |
| Equity | 10/15 | €6,783 | €8,839 | +€2,056 | +30.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,817 | -€9,761 | +€2,056 | +17.4% |
| Amounts payable | 17/49 | €20,057 | €7,707 | -€12,350 | -61.6% |
| Amounts payable within one year | 42/48 | €20,057 | €7,707 | -€12,350 | -61.6% |
| Trade debts | 44 | €7,413 | €3,574 | -€3,839 | -51.8% |
| Suppliers | 440/4 | €7,413 | €3,574 | -€3,839 | -51.8% |
| Advances received on contracts in progress | 46 | €3,001 | - | -€3,001 | |
| Taxes, remuneration and social security | 45 | €1,397 | €4,133 | +€2,736 | +196% |
| Taxes | 450/3 | €1,397 | €580 | -€817 | -58.5% |
| Remuneration and social security | 454/9 | - | €3,553 | +€3,553 | |
| Other amounts payable | 47/48 | €8,246 | - | -€8,246 | |
| Remuneration, social security and pensions | 62 | €18,597 | €21,274 | +€2,677 | +14.4% |
| Other operating charges | 640/8 | €58 | €58 | = | 0.0% |
| Gross operating margin | 9900 | €18,975 | €23,155 | +€4,180 | +22.0% |
| Operating profit (loss) | 9901 | €320 | €1,822 | +€1,503 | +470% |
| Financial income | 75/76B | - | €290 | +€290 | |
| Recurring financial income | 75 | - | €290 | +€290 | |
| Non-recurring financial income | 76B | - | €290 | +€290 | |
| Financial charges | 65/66B | €47 | €57 | +€10 | +22.0% |
| Recurring financial charges | 65 | €47 | €57 | +€10 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | €273 | €2,056 | +€1,783 | +653% |
| Profit (loss) for the period | 9904 | €273 | €2,056 | +€1,783 | +653% |
| Profit (loss) for the period to be appropriated | 9905 | €273 | €2,056 | +€1,783 | +653% |
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 24 October 2026 via checked.be.