Kukkelekuu: 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.
Kukkelekuu
Largest movements
- Tangible fixed assets -€10,341
down €10,341 (-14.2%), from €72,939 to €62,598
- Receivables within one year -€3,162
down €3,162 (-26.1%), from €12,130 to €8,968
of which Trade receivables: -€5,363
- Cash +€3,052
up €3,052 (+1,145%), from €266 to €3,319
mainly Depreciation (+€16,262) and Net result for the year (+€13,085)
- Deferred charges and accrued income +€2,324
up €2,324 (+491%), from €473 to €2,797
- Profit (loss) carried forward +€13,085
up €13,085 (+13.0%), from -€100,620 to -€87,536
- Accrued charges and deferred income -€10,897
down €10,897 (-99.0%), from €11,007 to €110
- Other debts -€7,271
down €7,271 (-9.0%), from €80,898 to €73,627
- Debts after one year -€6,812
down €6,812 (-22.2%), from €30,752 to €23,940
- Trade debts +€4,744
up €4,744 (+18.0%), from €26,313 to €31,057
- Gross operating margin +€14,389
up €14,389 (+34.5%), from €41,648 to €56,037
- Staff costs -€11,074
down €11,074 (-44.0%), from €25,141 to €14,068
- Financial charges +€2,890
up €2,890 (+45.7%), from €6,318 to €9,209
- Other operating charges -€1,040
down €1,040 (-22.0%), from €4,733 to €3,694
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 | €87,587 | €78,865 | -€8,722 | -10.0% |
| Fixed assets | 21/28 | €73,705 | €62,857 | -€10,848 | -14.7% |
| Intangible fixed assets | 21 | €507 | €0 | -€507 | -100% |
| Tangible fixed assets | 22/27 | €72,939 | €62,598 | -€10,341 | -14.2% |
| Plant, machinery and equipment | 23 | €14,926 | €15,981 | +€1,055 | +7.1% |
| Furniture and vehicles | 24 | €7,457 | €3,727 | -€3,730 | -50.0% |
| Leasing and similar rights | 25 | €27,200 | €22,191 | -€5,009 | -18.4% |
| Other tangible fixed assets | 26 | €23,355 | €20,699 | -€2,657 | -11.4% |
| Financial fixed assets | 28 | €259 | €259 | = | 0.0% |
| Current assets | 29/58 | €13,883 | €16,008 | +€2,125 | +15.3% |
| Stocks and contracts in progress | 3 | €1,013 | €924 | -€89 | -8.8% |
| Stocks | 30/36 | €1,013 | €924 | -€89 | -8.8% |
| Amounts receivable within one year | 40/41 | €12,130 | €8,968 | -€3,162 | -26.1% |
| Trade receivables | 40 | €11,081 | €5,718 | -€5,363 | -48.4% |
| Other amounts receivable | 41 | €1,049 | €3,250 | +€2,201 | +210% |
| Cash at bank and in hand | 54/58 | €266 | €3,319 | +€3,052 | +1,145% |
| Deferred charges and accrued income | 490/1 | €473 | €2,797 | +€2,324 | +491% |
| Total equity and liabilities | 10/49 | €87,587 | €78,865 | -€8,722 | -10.0% |
| Equity | 10/15 | -€82,028 | -€68,944 | +€13,085 | +16.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€100,620 | -€87,536 | +€13,085 | +13.0% |
| Amounts payable | 17/49 | €169,616 | €147,809 | -€21,807 | -12.9% |
| Amounts payable after more than one year | 17 | €30,752 | €23,940 | -€6,812 | -22.2% |
| Financial debts | 170/4 | €30,752 | €23,940 | -€6,812 | -22.2% |
| Amounts payable within one year | 42/48 | €127,857 | €123,759 | -€4,098 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €15,027 | €15,309 | +€283 | +1.9% |
| Trade debts | 44 | €26,313 | €31,057 | +€4,744 | +18.0% |
| Suppliers | 440/4 | €26,313 | €31,057 | +€4,744 | +18.0% |
| Taxes, remuneration and social security | 45 | €5,620 | €3,766 | -€1,854 | -33.0% |
| Taxes | 450/3 | €4,294 | €3,766 | -€527 | -12.3% |
| Remuneration and social security | 454/9 | €1,327 | €0 | -€1,327 | -100% |
| Other amounts payable | 47/48 | €80,898 | €73,627 | -€7,271 | -9.0% |
| Accrued charges and deferred income | 492/3 | €11,007 | €110 | -€10,897 | -99.0% |
| Remuneration, social security and pensions | 62 | €25,141 | €14,068 | -€11,074 | -44.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,449 | €16,262 | -€187 | -1.1% |
| Other operating charges | 640/8 | €4,733 | €3,694 | -€1,040 | -22.0% |
| Gross operating margin | 9900 | €41,648 | €56,037 | +€14,389 | +34.5% |
| Operating profit (loss) | 9901 | -€4,676 | €22,013 | +€26,689 | |
| Financial income | 75/76B | €29 | €480 | +€452 | +1,575% |
| Recurring financial income | 75 | €29 | €480 | +€452 | +1,575% |
| Financial charges | 65/66B | €6,318 | €9,209 | +€2,890 | +45.7% |
| Recurring financial charges | 65 | €6,318 | €9,209 | +€2,890 | +45.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,966 | €13,285 | +€24,250 | |
| Income taxes | 67/77 | €346 | €200 | -€146 | -42.1% |
| Profit (loss) for the period | 9904 | -€11,312 | €13,085 | +€24,396 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,312 | €13,085 | +€24,396 |
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 20 October 2026 via checked.be.