KUNOKA DISTRIBUTION: 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.
KUNOKA DISTRIBUTION
Largest movements
- Tangible fixed assets -€7,839
down €7,839 (-41.2%), from €19,017 to €11,178
of which Furniture and vehicles: -€7,500
- Cash -€7,410
down €7,410 (-46.6%), from €15,918 to €8,507
mainly Net result for the year (-€15,185) and Other debts (-€5,276)
- Receivables within one year -€5,054
down €5,054 (-93.1%), from €5,429 to €374
of which Trade receivables: -€3,074
- Deferred charges and accrued income -€792
down €792 (-100.0%), from €792 to €0
- Profit (loss) carried forward -€15,185
down €15,185 (-22.1%), from -€68,601 to -€83,786
- Other debts -€5,276
down €5,276 (-5.2%), from €102,253 to €96,977
- Trade debts -€863
down €863 (-38.7%), from €2,233 to €1,370
- Write-downs -€87,315
down €87,315 (-97.4%), from €89,677 to €2,363
- Gross operating margin -€62,434
down €62,434, from €58,953 to -€3,481
- Staff costs -€16,791
down €16,791 (-100.0%), from €16,791 to €0
- Other operating charges -€2,365
down €2,365 (-76.4%), from €3,095 to €730
- Financial income -€1,200
down €1,200 (-100.0%), from €1,200 to €0
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 | €41,155 | €20,060 | -€21,095 | -51.3% |
| Fixed assets | 21/28 | €19,017 | €11,178 | -€7,839 | -41.2% |
| Tangible fixed assets | 22/27 | €19,017 | €11,178 | -€7,839 | -41.2% |
| Plant, machinery and equipment | 23 | €339 | €0 | -€339 | -100.0% |
| Furniture and vehicles | 24 | €18,678 | €11,178 | -€7,500 | -40.2% |
| Current assets | 29/58 | €22,138 | €8,882 | -€13,256 | -59.9% |
| Amounts receivable within one year | 40/41 | €5,429 | €374 | -€5,054 | -93.1% |
| Trade receivables | 40 | €3,074 | €0 | -€3,074 | -100.0% |
| Other amounts receivable | 41 | €2,355 | €374 | -€1,980 | -84.1% |
| Cash at bank and in hand | 54/58 | €15,918 | €8,507 | -€7,410 | -46.6% |
| Deferred charges and accrued income | 490/1 | €792 | €0 | -€792 | -100.0% |
| Total equity and liabilities | 10/49 | €41,155 | €20,060 | -€21,095 | -51.3% |
| Equity | 10/15 | -€63,601 | -€78,786 | -€15,185 | -23.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,601 | -€83,786 | -€15,185 | -22.1% |
| Amounts payable | 17/49 | €104,756 | €98,846 | -€5,910 | -5.6% |
| Amounts payable within one year | 42/48 | €104,756 | €98,846 | -€5,910 | -5.6% |
| Trade debts | 44 | €2,233 | €1,370 | -€863 | -38.7% |
| Suppliers | 440/4 | €2,233 | €1,370 | -€863 | -38.7% |
| Taxes, remuneration and social security | 45 | €270 | €499 | +€229 | +84.8% |
| Taxes | 450/3 | €270 | €499 | +€229 | +84.8% |
| Other amounts payable | 47/48 | €102,253 | €96,977 | -€5,276 | -5.2% |
| Remuneration, social security and pensions | 62 | €16,791 | €0 | -€16,791 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,844 | €7,839 | -€5 | -0.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €89,677 | €2,363 | -€87,315 | -97.4% |
| Other operating charges | 640/8 | €3,095 | €730 | -€2,365 | -76.4% |
| Gross operating margin | 9900 | €58,953 | -€3,481 | -€62,434 | |
| Operating profit (loss) | 9901 | -€58,454 | -€14,413 | +€44,041 | +75.3% |
| Financial income | 75/76B | €1,200 | €0 | -€1,200 | -100.0% |
| Recurring financial income | 75 | €1,200 | €0 | -€1,200 | -100.0% |
| Financial charges | 65/66B | €1,003 | €543 | -€460 | -45.9% |
| Recurring financial charges | 65 | €1,003 | €543 | -€460 | -45.9% |
| Profit (loss) for the period before taxes | 9903 | -€58,256 | -€14,956 | +€43,300 | +74.3% |
| Income taxes | 67/77 | €270 | €229 | -€41 | -15.2% |
| Profit (loss) for the period | 9904 | -€58,526 | -€15,185 | +€43,341 | +74.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€58,526 | -€15,185 | +€43,341 | +74.1% |
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 10 October 2026 via checked.be.