KOYOS: 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.
KOYOS
Largest movements
- Cash -€28,489
down €28,489 (-63.5%), from €44,871 to €16,382
mainly Net result for the year (-€20,636) and Investment in fixed assets (net) (-€14,436)
- Tangible fixed assets +€8,114
up €8,114 (+83.2%), from €9,750 to €17,864
of which Furniture and vehicles: +€9,712
- Receivables within one year -€7,165
down €7,165 (-18.6%), from €38,594 to €31,428
of which Trade receivables: -€13,608
- Deferred charges and accrued income +€1,967
up €1,967 (+107%), from €1,839 to €3,806
- Reserves -€20,636
down €20,636 (-25.8%), from €80,091 to €59,454
- Tax, wage and social debts -€3,933
down €3,933 (-50.2%), from €7,838 to €3,906
- Trade debts -€1,004
down €1,004 (-24.3%), from €4,125 to €3,121
- Staff costs +€14,127
up €14,127 (+63.4%), from €22,289 to €36,416
- Other operating charges +€2,257
up €2,257 (+254%), from €888 to €3,145
- Financial charges +€1,750
up €1,750 (+115%), from €1,526 to €3,276
- Gross operating margin +€1,594
up €1,594 (+5.9%), from €27,012 to €28,606
- Depreciation +€1,063
up €1,063 (+20.2%), from €5,259 to €6,322
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 | €95,053 | €69,481 | -€25,573 | -26.9% |
| Fixed assets | 21/28 | €9,750 | €17,864 | +€8,114 | +83.2% |
| Tangible fixed assets | 22/27 | €9,750 | €17,864 | +€8,114 | +83.2% |
| Plant, machinery and equipment | 23 | €817 | €620 | -€197 | -24.1% |
| Furniture and vehicles | 24 | €4,300 | €14,012 | +€9,712 | +226% |
| Other tangible fixed assets | 26 | €4,633 | €3,233 | -€1,401 | -30.2% |
| Current assets | 29/58 | €85,304 | €51,617 | -€33,687 | -39.5% |
| Amounts receivable within one year | 40/41 | €38,594 | €31,428 | -€7,165 | -18.6% |
| Trade receivables | 40 | €32,247 | €18,639 | -€13,608 | -42.2% |
| Other amounts receivable | 41 | €6,347 | €12,789 | +€6,442 | +102% |
| Cash at bank and in hand | 54/58 | €44,871 | €16,382 | -€28,489 | -63.5% |
| Deferred charges and accrued income | 490/1 | €1,839 | €3,806 | +€1,967 | +107% |
| Total equity and liabilities | 10/49 | €95,053 | €69,481 | -€25,573 | -26.9% |
| Equity | 10/15 | €83,091 | €62,454 | -€20,636 | -24.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €80,091 | €59,454 | -€20,636 | -25.8% |
| Distributable reserves | 133 | €80,091 | €59,454 | -€20,636 | -25.8% |
| Amounts payable | 17/49 | €11,963 | €7,026 | -€4,936 | -41.3% |
| Amounts payable within one year | 42/48 | €11,963 | €7,026 | -€4,936 | -41.3% |
| Trade debts | 44 | €4,125 | €3,121 | -€1,004 | -24.3% |
| Suppliers | 440/4 | €4,125 | €3,121 | -€1,004 | -24.3% |
| Taxes, remuneration and social security | 45 | €7,838 | €3,906 | -€3,933 | -50.2% |
| Taxes | 450/3 | €7,838 | €3,906 | -€3,933 | -50.2% |
| Remuneration, social security and pensions | 62 | €22,289 | €36,416 | +€14,127 | +63.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,259 | €6,322 | +€1,063 | +20.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €983 | - | -€983 | |
| Other operating charges | 640/8 | €888 | €3,145 | +€2,257 | +254% |
| Gross operating margin | 9900 | €27,012 | €28,606 | +€1,594 | +5.9% |
| Operating profit (loss) | 9901 | -€2,407 | -€17,276 | -€14,869 | -618% |
| Financial income | 75/76B | €77 | €144 | +€67 | +87.9% |
| Recurring financial income | 75 | €77 | €144 | +€67 | +87.9% |
| Financial charges | 65/66B | €1,526 | €3,276 | +€1,750 | +115% |
| Recurring financial charges | 65 | €1,526 | €3,276 | +€1,750 | +115% |
| Profit (loss) for the period before taxes | 9903 | -€3,856 | -€20,408 | -€16,552 | -429% |
| Income taxes | 67/77 | €977 | €228 | -€748 | -76.6% |
| Profit (loss) for the period | 9904 | -€4,833 | -€20,636 | -€15,804 | -327% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,833 | -€20,636 | -€15,804 | -327% |
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 14 October 2026 via checked.be.