AL KOPERE: 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.
AL KOPERE
Largest movements
- Receivables within one year +€12,843
up €12,843 (+4.2%), from €306,410 to €319,253
of which Other amounts receivable: +€7,636
- Accrued charges and deferred income +€12,941
up €12,941 (+6.8%), from €190,717 to €203,658
- Gross operating margin -€1,672
down €1,672 (-59.4%), from €2,813 to €1,141
- Other operating charges +€38
up €38 (+5.4%), from €708 to €746
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €309,089 | €320,395 | +€11,306 | +3.7% |
| Fixed assets | 21/28 | €25 | €25 | = | 0.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €309,064 | €320,370 | +€11,306 | +3.7% |
| Amounts receivable within one year | 40/41 | €306,410 | €319,253 | +€12,843 | +4.2% |
| Trade receivables | 40 | - | €5,207 | +€5,207 | |
| Other amounts receivable | 41 | €306,410 | €314,046 | +€7,636 | +2.5% |
| Cash at bank and in hand | 54/58 | €2,654 | €1,117 | -€1,537 | -57.9% |
| Total equity and liabilities | 10/49 | €309,089 | €320,395 | +€11,306 | +3.7% |
| Equity | 10/15 | €83,372 | €81,737 | -€1,635 | -2.0% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,472 | €60,837 | -€1,635 | -2.6% |
| Amounts payable | 17/49 | €225,717 | €238,658 | +€12,941 | +5.7% |
| Amounts payable within one year | 42/48 | €35,000 | €35,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €10,000 | €10,000 | = | 0.0% |
| Remuneration and social security | 454/9 | €10,000 | €10,000 | = | 0.0% |
| Other amounts payable | 47/48 | €25,000 | €25,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €190,717 | €203,658 | +€12,941 | +6.8% |
| Other operating charges | 640/8 | €708 | €746 | +€38 | +5.4% |
| Gross operating margin | 9900 | €2,813 | €1,141 | -€1,672 | -59.4% |
| Operating profit (loss) | 9901 | €2,105 | €395 | -€1,710 | -81.2% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €2,060 | €350 | -€1,710 | -83.0% |
| Profit (loss) for the period | 9904 | €2,060 | €350 | -€1,710 | -83.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,060 | €350 | -€1,710 | -83.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.