KOYUNCU 42: what changed
KOYUNCU 42
Largest movements
- Receivables within one year +€2,710
up €2,710 (+4,540%), from €60 to €2,770
of which Trade receivables: +€2,710
- Deferred charges and accrued income -€750
no longer reported in 2025 (was €750)
- Cash -€416
down €416 (-24.1%), from €1,724 to €1,308
mainly Receivables within one year (-€2,710) and Trade debts (-€648)
- Profit (loss) carried forward +€2,374
up €2,374 (+6.2%), from -€38,138 to -€35,764
- Trade debts -€648
down €648 (-51.3%), from €1,265 to €616
- Tax, wage and social debts -€92
down €92 (-4.1%), from €2,248 to €2,156
- Other debts -€89
down €89 (-0.3%), from €25,329 to €25,240
- Gross operating margin +€5,202
up €5,202, from -€2,318 to €2,884
- Other operating charges -€2,748
down €2,748 (-87.3%), from €3,148 to €400
- Staff costs -€1,250
down €1,250 (-96.5%), from €1,295 to €45
- Depreciation -€950
no longer reported in 2025 (was €950)
- Financial charges -€244
down €244 (-77.8%), from €314 to €70
Change in the result, 31-12-2024 to 31-12-2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,103 | €4,648 | +€1,544 | +49.8% |
| Fixed assets | 21/28 | €570 | €570 | = | 0.0% |
| Tangible fixed assets | 22/27 | €570 | €570 | = | 0.0% |
| Furniture and vehicles | 24 | €570 | €570 | = | 0.0% |
| Current assets | 29/58 | €2,533 | €4,078 | +€1,544 | +61.0% |
| Amounts receivable within one year | 40/41 | €60 | €2,770 | +€2,710 | +4,540% |
| Trade receivables | 40 | - | €2,710 | +€2,710 | |
| Other amounts receivable | 41 | €60 | €60 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,724 | €1,308 | -€416 | -24.1% |
| Deferred charges and accrued income | 490/1 | €750 | - | -€750 | |
| Total equity and liabilities | 10/49 | €3,103 | €4,648 | +€1,544 | +49.8% |
| Equity | 10/15 | -€25,738 | -€23,364 | +€2,374 | +9.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,138 | -€35,764 | +€2,374 | +6.2% |
| Amounts payable | 17/49 | €28,841 | €28,012 | -€829 | -2.9% |
| Amounts payable within one year | 42/48 | €28,841 | €28,012 | -€829 | -2.9% |
| Trade debts | 44 | €1,265 | €616 | -€648 | -51.3% |
| Suppliers | 440/4 | €1,265 | €616 | -€648 | -51.3% |
| Taxes, remuneration and social security | 45 | €2,248 | €2,156 | -€92 | -4.1% |
| Taxes | 450/3 | €2,248 | €2,156 | -€92 | -4.1% |
| Other amounts payable | 47/48 | €25,329 | €25,240 | -€89 | -0.3% |
| Remuneration, social security and pensions | 62 | €1,295 | €45 | -€1,250 | -96.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €950 | - | -€950 | |
| Other operating charges | 640/8 | €3,148 | €400 | -€2,748 | -87.3% |
| Gross operating margin | 9900 | -€2,318 | €2,884 | +€5,202 | |
| Operating profit (loss) | 9901 | -€7,711 | €2,439 | +€10,150 | |
| Financial income | 75/76B | €0 | €4 | +€4 | +43,800% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +43,800% |
| Financial charges | 65/66B | €314 | €70 | -€244 | -77.8% |
| Recurring financial charges | 65 | €314 | €70 | -€244 | -77.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,024 | €2,374 | +€10,398 | |
| Profit (loss) for the period | 9904 | -€8,024 | €2,374 | +€10,398 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,024 | €2,374 | +€10,398 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.