DATA KOPI: 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.
DATA KOPI
Largest movements
- Cash -€48,174
down €48,174 (-68.6%), from €70,233 to €22,059
mainly Investment in fixed assets (net) (-€32,431) and Other debts (-€22,033)
- Tangible fixed assets +€21,211
up €21,211 (+106%), from €20,070 to €41,281
of which Other tangible fixed assets: +€24,277
- Receivables within one year +€8,488
up €8,488 (+15.6%), from €54,440 to €62,928
of which Trade receivables: +€5,506
- Deferred charges and accrued income -€1,900
down €1,900 (-68.0%), from €2,792 to €892
- Other debts -€22,033
down €22,033 (-33.3%), from €66,164 to €44,130
- Accrued charges and deferred income +€3,028
up €3,028 (+269%), from €1,127 to €4,155
- Reserves -€1,946
down €1,946 (-2.7%), from €70,938 to €68,992
- Gross operating margin +€13,305
up €13,305 (+55.0%), from €24,212 to €37,518
- Depreciation +€6,158
up €6,158 (+122%), from €5,063 to €11,221
- Financial charges +€2,552
up €2,552 (+285%), from €894 to €3,446
- Taxes +€655
up €655 (+14.4%), from €4,561 to €5,216
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 | €147,590 | €127,214 | -€20,375 | -13.8% |
| Fixed assets | 21/28 | €20,125 | €41,336 | +€21,211 | +105% |
| Tangible fixed assets | 22/27 | €20,070 | €41,281 | +€21,211 | +106% |
| Furniture and vehicles | 24 | €16,816 | €13,750 | -€3,066 | -18.2% |
| Other tangible fixed assets | 26 | €3,254 | €27,531 | +€24,277 | +746% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €127,465 | €85,879 | -€41,586 | -32.6% |
| Amounts receivable within one year | 40/41 | €54,440 | €62,928 | +€8,488 | +15.6% |
| Trade receivables | 40 | €7,200 | €12,705 | +€5,506 | +76.5% |
| Other amounts receivable | 41 | €47,240 | €50,223 | +€2,982 | +6.3% |
| Cash at bank and in hand | 54/58 | €70,233 | €22,059 | -€48,174 | -68.6% |
| Deferred charges and accrued income | 490/1 | €2,792 | €892 | -€1,900 | -68.0% |
| Total equity and liabilities | 10/49 | €147,590 | €127,214 | -€20,375 | -13.8% |
| Equity | 10/15 | €75,938 | €73,992 | -€1,946 | -2.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €70,938 | €68,992 | -€1,946 | -2.7% |
| Distributable reserves | 133 | €70,938 | €68,992 | -€1,946 | -2.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €71,651 | €53,223 | -€18,429 | -25.7% |
| Amounts payable within one year | 42/48 | €70,524 | €49,068 | -€21,457 | -30.4% |
| Trade debts | 44 | €1,393 | €645 | -€748 | -53.7% |
| Suppliers | 440/4 | €1,393 | €645 | -€748 | -53.7% |
| Taxes, remuneration and social security | 45 | €2,968 | €4,293 | +€1,325 | +44.6% |
| Taxes | 450/3 | €2,844 | €4,148 | +€1,303 | +45.8% |
| Remuneration and social security | 454/9 | €124 | €145 | +€21 | +17.2% |
| Other amounts payable | 47/48 | €66,164 | €44,130 | -€22,033 | -33.3% |
| Accrued charges and deferred income | 492/3 | €1,127 | €4,155 | +€3,028 | +269% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,063 | €11,221 | +€6,158 | +122% |
| Other operating charges | 640/8 | €810 | €621 | -€189 | -23.3% |
| Gross operating margin | 9900 | €24,212 | €37,518 | +€13,305 | +55.0% |
| Operating profit (loss) | 9901 | €18,340 | €25,676 | +€7,336 | +40.0% |
| Financial income | 75/76B | €1,315 | €1,040 | -€275 | -20.9% |
| Recurring financial income | 75 | €1,315 | €1,040 | -€275 | -20.9% |
| Financial charges | 65/66B | €894 | €3,446 | +€2,552 | +285% |
| Recurring financial charges | 65 | €894 | €3,446 | +€2,552 | +285% |
| Profit (loss) for the period before taxes | 9903 | €18,760 | €23,270 | +€4,509 | +24.0% |
| Income taxes | 67/77 | €4,561 | €5,216 | +€655 | +14.4% |
| Profit (loss) for the period | 9904 | €14,199 | €18,054 | +€3,854 | +27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,199 | €18,054 | +€3,854 | +27.1% |
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 14 October 2026 via checked.be.