Slagerij Koen: 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.
Slagerij Koen
Largest movements
- Receivables within one year -€13,905
down €13,905 (-80.3%), from €17,313 to €3,408
of which Trade receivables: -€12,530
- Tangible fixed assets -€11,804
down €11,804 (-39.0%), from €30,282 to €18,478
of which Furniture and vehicles: -€6,977
- Intangible fixed assets -€10,005
down €10,005 (-38.8%), from €25,771 to €15,766
- Cash +€4,680
up €4,680 (+35.9%), from €13,027 to €17,706
mainly Depreciation (+€21,809) and Receivables within one year (+€13,905)
- Deferred charges and accrued income -€1,199
down €1,199 (-29.5%), from €4,070 to €2,870
- Debts after one year -€13,158
down €13,158 (-82.7%), from €15,903 to €2,744
- Trade debts -€11,521
down €11,521 (-67.8%), from €17,001 to €5,480
- Profit (loss) carried forward -€7,049
down €7,049 (-9.2%), from -€76,600 to -€83,649
- Current portion of long-term debt -€3,728
down €3,728 (-22.1%), from €16,886 to €13,158
- Other debts +€1,793
up €1,793 (+6.2%), from €29,088 to €30,882
- Gross operating margin -€16,304
down €16,304 (-18.0%), from €90,408 to €74,104
- Staff costs -€3,779
down €3,779 (-6.8%), from €55,193 to €51,415
- Taxes -€2,197
down €2,197 (-49.5%), from €4,435 to €2,238
- Depreciation -€1,211
down €1,211 (-5.3%), from €23,020 to €21,809
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 | €95,463 | €63,229 | -€32,234 | -33.8% |
| Fixed assets | 21/28 | €56,054 | €34,245 | -€21,809 | -38.9% |
| Intangible fixed assets | 21 | €25,771 | €15,766 | -€10,005 | -38.8% |
| Tangible fixed assets | 22/27 | €30,282 | €18,478 | -€11,804 | -39.0% |
| Plant, machinery and equipment | 23 | €6,486 | €4,386 | -€2,100 | -32.4% |
| Furniture and vehicles | 24 | €9,884 | €2,907 | -€6,977 | -70.6% |
| Other tangible fixed assets | 26 | €13,912 | €11,185 | -€2,727 | -19.6% |
| Current assets | 29/58 | €39,409 | €28,984 | -€10,425 | -26.5% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,313 | €3,408 | -€13,905 | -80.3% |
| Trade receivables | 40 | €15,352 | €2,822 | -€12,530 | -81.6% |
| Other amounts receivable | 41 | €1,961 | €585 | -€1,375 | -70.1% |
| Cash at bank and in hand | 54/58 | €13,027 | €17,706 | +€4,680 | +35.9% |
| Deferred charges and accrued income | 490/1 | €4,070 | €2,870 | -€1,199 | -29.5% |
| Total equity and liabilities | 10/49 | €95,463 | €63,229 | -€32,234 | -33.8% |
| Equity | 10/15 | €6,100 | -€949 | -€7,049 | |
| Contributions | 10/11 | €82,700 | €82,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,600 | -€83,649 | -€7,049 | -9.2% |
| Amounts payable | 17/49 | €89,363 | €64,178 | -€25,185 | -28.2% |
| Amounts payable after more than one year | 17 | €15,903 | €2,744 | -€13,158 | -82.7% |
| Financial debts | 170/4 | €15,903 | €2,744 | -€13,158 | -82.7% |
| Amounts payable within one year | 42/48 | €73,413 | €61,034 | -€12,379 | -16.9% |
| Current portion of amounts payable after more than one year | 42 | €16,886 | €13,158 | -€3,728 | -22.1% |
| Trade debts | 44 | €17,001 | €5,480 | -€11,521 | -67.8% |
| Suppliers | 440/4 | €17,001 | €5,480 | -€11,521 | -67.8% |
| Advances received on contracts in progress | 46 | - | €63 | +€63 | |
| Taxes, remuneration and social security | 45 | €10,437 | €11,451 | +€1,014 | +9.7% |
| Taxes | 450/3 | €145 | €2,688 | +€2,543 | +1,756% |
| Remuneration and social security | 454/9 | €10,292 | €8,763 | -€1,529 | -14.9% |
| Other amounts payable | 47/48 | €29,088 | €30,882 | +€1,793 | +6.2% |
| Accrued charges and deferred income | 492/3 | €47 | €400 | +€353 | +748% |
| Remuneration, social security and pensions | 62 | €55,193 | €51,415 | -€3,779 | -6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,020 | €21,809 | -€1,211 | -5.3% |
| Other operating charges | 640/8 | €4,118 | €4,330 | +€211 | +5.1% |
| Gross operating margin | 9900 | €90,408 | €74,104 | -€16,304 | -18.0% |
| Operating profit (loss) | 9901 | €8,076 | -€3,450 | -€11,526 | |
| Financial income | 75/76B | €1,170 | €718 | -€451 | -38.6% |
| Recurring financial income | 75 | €1,170 | €718 | -€451 | -38.6% |
| Financial charges | 65/66B | €2,859 | €2,080 | -€779 | -27.2% |
| Recurring financial charges | 65 | €2,859 | €2,080 | -€779 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €6,387 | -€4,811 | -€11,198 | |
| Income taxes | 67/77 | €4,435 | €2,238 | -€2,197 | -49.5% |
| Profit (loss) for the period | 9904 | €1,952 | -€7,049 | -€9,001 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,952 | -€7,049 | -€9,001 |
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 21 October 2026 via checked.be.