KOYE: 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.
KOYE
Largest movements
- Tangible fixed assets +€23,657
up €23,657 (+36.0%), from €65,761 to €89,418
of which Furniture and vehicles: +€21,500
- Cash +€18,032
up €18,032 (+61.0%), from €29,542 to €47,574
mainly Other debts (+€60,000) and Net result for the year (+€28,082)
- Other debts +€60,000
new in 2025: €60,000
- Profit (loss) carried forward -€31,918
down €31,918 (-37.0%), from €86,229 to €54,311
- Debts after one year +€16,249
up €16,249 (+78.2%), from €20,783 to €37,033
- Tax, wage and social debts -€2,423
down €2,423 (-11.2%), from €21,535 to €19,113
of which Remuneration and social security: -€7,405
- Current portion of long-term debt +€2,297
up €2,297 (+13.6%), from €16,877 to €19,174
- Gross operating margin -€9,666
down €9,666 (-12.1%), from €79,612 to €69,946
- Depreciation +€5,868
up €5,868 (+38.4%), from €15,276 to €21,144
- Taxes -€2,920
down €2,920 (-22.1%), from €13,220 to €10,300
- Other operating charges +€2,345
up €2,345 (+62.5%), from €3,751 to €6,096
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 | €152,162 | €195,179 | +€43,018 | +28.3% |
| Fixed assets | 21/28 | €65,761 | €89,418 | +€23,657 | +36.0% |
| Tangible fixed assets | 22/27 | €65,761 | €89,418 | +€23,657 | +36.0% |
| Land and buildings | 22 | - | €2,058 | +€2,058 | |
| Plant, machinery and equipment | 23 | €19,406 | €19,506 | +€100 | +0.5% |
| Furniture and vehicles | 24 | €46,355 | €67,854 | +€21,500 | +46.4% |
| Current assets | 29/58 | €86,401 | €105,762 | +€19,361 | +22.4% |
| Amounts receivable within one year | 40/41 | €56,859 | €58,188 | +€1,329 | +2.3% |
| Trade receivables | 40 | €27,077 | €10,714 | -€16,363 | -60.4% |
| Other amounts receivable | 41 | €29,782 | €47,473 | +€17,691 | +59.4% |
| Cash at bank and in hand | 54/58 | €29,542 | €47,574 | +€18,032 | +61.0% |
| Total equity and liabilities | 10/49 | €152,162 | €195,179 | +€43,018 | +28.3% |
| Equity | 10/15 | €91,229 | €59,311 | -€31,918 | -35.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,229 | €54,311 | -€31,918 | -37.0% |
| Amounts payable | 17/49 | €60,933 | €135,868 | +€74,935 | +123.0% |
| Amounts payable after more than one year | 17 | €20,783 | €37,033 | +€16,249 | +78.2% |
| Financial debts | 170/4 | €20,783 | €37,033 | +€16,249 | +78.2% |
| Amounts payable within one year | 42/48 | €40,149 | €98,836 | +€58,686 | +146.2% |
| Current portion of amounts payable after more than one year | 42 | €16,877 | €19,174 | +€2,297 | +13.6% |
| Trade debts | 44 | €1,737 | €549 | -€1,188 | -68.4% |
| Suppliers | 440/4 | €1,737 | €549 | -€1,188 | -68.4% |
| Taxes, remuneration and social security | 45 | €21,535 | €19,113 | -€2,423 | -11.2% |
| Taxes | 450/3 | €14,130 | €19,113 | +€4,983 | +35.3% |
| Remuneration and social security | 454/9 | €7,405 | - | -€7,405 | |
| Other amounts payable | 47/48 | - | €60,000 | +€60,000 | |
| Non-recurring operating income | 76A | €2,680 | - | -€2,680 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,276 | €21,144 | +€5,868 | +38.4% |
| Other operating charges | 640/8 | €3,751 | €6,096 | +€2,345 | +62.5% |
| Non-recurring operating charges | 66A | - | €2,883 | +€2,883 | |
| Gross operating margin | 9900 | €79,612 | €69,946 | -€9,666 | -12.1% |
| Operating profit (loss) | 9901 | €60,585 | €39,823 | -€20,762 | -34.3% |
| Financial income | 75/76B | €3 | €0 | -€3 | -98.0% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -98.0% |
| Financial charges | 65/66B | €1,163 | €1,441 | +€279 | +24.0% |
| Recurring financial charges | 65 | €1,163 | €1,441 | +€279 | +24.0% |
| Profit (loss) for the period before taxes | 9903 | €59,426 | €38,382 | -€21,044 | -35.4% |
| Income taxes | 67/77 | €13,220 | €10,300 | -€2,920 | -22.1% |
| Profit (loss) for the period | 9904 | €46,206 | €28,082 | -€18,123 | -39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €46,206 | €28,082 | -€18,123 | -39.2% |
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 12 October 2026 via checked.be.