KOYLU FOOD: 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.
KOYLU FOOD
Largest movements
- Cash +€467,110
up €467,110 (+34.3%), from €1.4m to €1.8m
mainly Receivables within one year (+€272,413) and Net result for the year (+€245,904)
- Receivables within one year -€272,413
down €272,413 (-26.0%), from €1.0m to €774,843
- Tangible fixed assets +€76,216
up €76,216 (+45.1%), from €169,102 to €245,318
of which Furniture and vehicles: +€101,500
- Stocks and contracts -€44,572
down €44,572 (-18.4%), from €241,688 to €197,116
- Reserves +€187,332
up €187,332 (+14.5%), from €1.3m to €1.5m
of which Distributable reserves: +€187,332
- Trade debts -€172,907
down €172,907 (-12.7%), from €1.4m to €1.2m
of which Suppliers: -€141,161
- Current portion of long-term debt +€61,003
up €61,003 (+409%), from €14,931 to €75,934
- Other debts +€59,448
up €59,448 (+99.9%), from €59,500 to €118,947
- Debts after one year +€38,267
up €38,267 (+138%), from €27,711 to €65,978
- Gross operating margin +€59,985
up €59,985 (+10.4%), from €576,864 to €636,849
- Staff costs +€48,858
up €48,858 (+33.0%), from €147,949 to €196,807
- Write-downs +€32,712
new in 2025: €32,712
- Taxes +€15,112
up €15,112 (+14.9%), from €101,490 to €116,602
- Other operating charges -€14,209
down €14,209 (-73.7%), from €19,271 to €5,061
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 | €2,986,016 | €3,211,303 | +€225,287 | +7.5% |
| Fixed assets | 21/28 | €182,602 | €258,818 | +€76,216 | +41.7% |
| Tangible fixed assets | 22/27 | €169,102 | €245,318 | +€76,216 | +45.1% |
| Land and buildings | 22 | €142,845 | €124,339 | -€18,506 | -13.0% |
| Plant, machinery and equipment | 23 | €25,959 | €19,182 | -€6,778 | -26.1% |
| Furniture and vehicles | 24 | €298 | €101,798 | +€101,500 | +34,089% |
| Financial fixed assets | 28 | €13,500 | €13,500 | = | 0.0% |
| Current assets | 29/58 | €2,803,414 | €2,952,485 | +€149,071 | +5.3% |
| Stocks and contracts in progress | 3 | €241,688 | €197,116 | -€44,572 | -18.4% |
| Stocks | 30/36 | €241,688 | €197,116 | -€44,572 | -18.4% |
| Amounts receivable within one year | 40/41 | €1,047,256 | €774,843 | -€272,413 | -26.0% |
| Trade receivables | 40 | €1,047,256 | €774,843 | -€272,413 | -26.0% |
| Current investments | 50/53 | €150,000 | €150,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,363,415 | €1,830,526 | +€467,110 | +34.3% |
| Deferred charges and accrued income | 490/1 | €1,055 | - | -€1,055 | |
| Total equity and liabilities | 10/49 | €2,986,016 | €3,211,303 | +€225,287 | +7.5% |
| Equity | 10/15 | €1,392,930 | €1,580,262 | +€187,332 | +13.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €1,292,930 | €1,480,262 | +€187,332 | +14.5% |
| Non-distributable reserves | 130/1 | €160,000 | €160,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €160,000 | €160,000 | = | 0.0% |
| Distributable reserves | 133 | €1,132,930 | €1,320,262 | +€187,332 | +16.5% |
| Amounts payable | 17/49 | €1,593,086 | €1,631,041 | +€37,955 | +2.4% |
| Amounts payable after more than one year | 17 | €27,711 | €65,978 | +€38,267 | +138% |
| Financial debts | 170/4 | €27,711 | €65,978 | +€38,267 | +138% |
| Amounts payable within one year | 42/48 | €1,565,375 | €1,565,063 | -€312 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €14,931 | €75,934 | +€61,003 | +409% |
| Trade debts | 44 | €1,358,929 | €1,186,022 | -€172,907 | -12.7% |
| Suppliers | 440/4 | €1,327,183 | €1,186,022 | -€141,161 | -10.6% |
| Bills of exchange payable | 441 | €31,746 | - | -€31,746 | |
| Advances received on contracts in progress | 46 | - | €16,778 | +€16,778 | |
| Taxes, remuneration and social security | 45 | €132,015 | €167,382 | +€35,367 | +26.8% |
| Taxes | 450/3 | €126,111 | €150,090 | +€23,979 | +19.0% |
| Remuneration and social security | 454/9 | €5,904 | €17,292 | +€11,388 | +193% |
| Other amounts payable | 47/48 | €59,500 | €118,947 | +€59,448 | +99.9% |
| Non-recurring operating income | 76A | €33,053 | €9,364 | -€23,689 | -71.7% |
| Remuneration, social security and pensions | 62 | €147,949 | €196,807 | +€48,858 | +33.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,847 | €42,620 | +€9,773 | +29.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €32,712 | +€32,712 | |
| Other operating charges | 640/8 | €19,271 | €5,061 | -€14,209 | -73.7% |
| Non-recurring operating charges | 66A | €15,474 | - | -€15,474 | |
| Gross operating margin | 9900 | €576,864 | €636,849 | +€59,985 | +10.4% |
| Operating profit (loss) | 9901 | €361,323 | €359,648 | -€1,675 | -0.5% |
| Financial income | 75/76B | €600 | €10,948 | +€10,348 | +1,726% |
| Recurring financial income | 75 | €600 | €10,948 | +€10,348 | +1,726% |
| Financial charges | 65/66B | €8,481 | €8,089 | -€392 | -4.6% |
| Recurring financial charges | 65 | €8,481 | €8,089 | -€392 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €353,442 | €362,506 | +€9,065 | +2.6% |
| Income taxes | 67/77 | €101,490 | €116,602 | +€15,112 | +14.9% |
| Profit (loss) for the period | 9904 | €251,951 | €245,904 | -€6,047 | -2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €251,951 | €245,904 | -€6,047 | -2.4% |
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 26 October 2026 via checked.be.