KOYCU GROUP: 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.
KOYCU GROUP
Largest movements
- Stocks and contracts -€17,751
down €17,751 (-97.1%), from €18,279 to €528
- Cash -€3,387
down €3,387 (-71.0%), from €4,769 to €1,382
mainly Other debts (-€12,305) and Net result for the year (-€10,865)
- Receivables within one year -€462
down €462 (-81.1%), from €570 to €108
- Other debts -€12,305
down €12,305 (-36.5%), from €33,755 to €21,450
- Profit (loss) carried forward -€10,865
down €10,865 (-30.2%), from -€35,986 to -€46,851
- Trade debts +€1,702
up €1,702 (+442%), from €385 to €2,087
- Gross operating margin -€10,322
down €10,322 (-27,163%), from -€38 to -€10,360
- Financial income -€290
no longer reported in 2025 (was €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 | €23,618 | €2,018 | -€21,600 | -91.5% |
| Current assets | 29/58 | €23,618 | €2,018 | -€21,600 | -91.5% |
| Stocks and contracts in progress | 3 | €18,279 | €528 | -€17,751 | -97.1% |
| Stocks | 30/36 | €18,279 | €528 | -€17,751 | -97.1% |
| Amounts receivable within one year | 40/41 | €570 | €108 | -€462 | -81.1% |
| Trade receivables | 40 | €570 | €108 | -€462 | -81.1% |
| Cash at bank and in hand | 54/58 | €4,769 | €1,382 | -€3,387 | -71.0% |
| Total equity and liabilities | 10/49 | €23,618 | €2,018 | -€21,600 | -91.5% |
| Equity | 10/15 | -€10,686 | -€21,551 | -€10,865 | -102% |
| Contributions | 10/11 | €23,000 | €23,000 | = | 0.0% |
| Reserves | 13 | €2,300 | €2,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,300 | €2,300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,300 | €2,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,986 | -€46,851 | -€10,865 | -30.2% |
| Amounts payable | 17/49 | €34,304 | €23,569 | -€10,735 | -31.3% |
| Amounts payable within one year | 42/48 | €34,304 | €23,569 | -€10,735 | -31.3% |
| Trade debts | 44 | €385 | €2,087 | +€1,702 | +442% |
| Suppliers | 440/4 | €385 | €2,087 | +€1,702 | +442% |
| Taxes, remuneration and social security | 45 | €164 | €32 | -€132 | -80.5% |
| Taxes | 450/3 | €164 | €32 | -€132 | -80.5% |
| Other amounts payable | 47/48 | €33,755 | €21,450 | -€12,305 | -36.5% |
| Other operating charges | 640/8 | €493 | €505 | +€12 | +2.4% |
| Gross operating margin | 9900 | -€38 | -€10,360 | -€10,322 | -27,163% |
| Operating profit (loss) | 9901 | -€531 | -€10,865 | -€10,334 | -1,946% |
| Financial income | 75/76B | €290 | - | -€290 | |
| Recurring financial income | 75 | €290 | - | -€290 | |
| Profit (loss) for the period before taxes | 9903 | -€241 | -€10,865 | -€10,624 | -4,408% |
| Profit (loss) for the period | 9904 | -€241 | -€10,865 | -€10,624 | -4,408% |
| Profit (loss) for the period to be appropriated | 9905 | -€241 | -€10,865 | -€10,624 | -4,408% |
Source: filed annual accounts (NBB), financial years ended 1 April 2024 and 1 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.