DE KOOPJESMARKT: 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.
DE KOOPJESMARKT
Largest movements
- Receivables within one year +€6,213
up €6,213 (+592%), from €1,050 to €7,264
- Stocks and contracts +€3,242
up €3,242 (+2.3%), from €143,531 to €146,773
- Trade debts +€18,914
up €18,914 (+102%), from €18,512 to €37,426
- Tax, wage and social debts -€6,729
down €6,729 (-41.2%), from €16,334 to €9,605
of which Taxes: -€5,330
- Other debts -€6,586
down €6,586 (-10.9%), from €60,622 to €54,036
- Reserves +€3,996
up €3,996 (+8.0%), from €49,711 to €53,706
of which Distributable reserves: +€3,996
- Gross operating margin -€18,948
down €18,948 (-34.5%), from €54,979 to €36,031
- Staff costs -€7,049
down €7,049 (-26.1%), from €26,969 to €19,921
- Taxes -€4,998
down €4,998 (-73.4%), from €6,810 to €1,811
- Depreciation +€1,032
up €1,032 (+65.7%), from €1,569 to €2,601
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 | €163,778 | €173,373 | +€9,595 | +5.9% |
| Fixed assets | 21/28 | €16,509 | €15,318 | -€1,191 | -7.2% |
| Tangible fixed assets | 22/27 | €9,678 | €8,487 | -€1,191 | -12.3% |
| Plant, machinery and equipment | 23 | €867 | €1,013 | +€146 | +16.9% |
| Furniture and vehicles | 24 | €2,847 | €2,280 | -€566 | -19.9% |
| Other tangible fixed assets | 26 | €5,964 | €5,193 | -€771 | -12.9% |
| Financial fixed assets | 28 | €6,831 | €6,831 | = | 0.0% |
| Current assets | 29/58 | €147,269 | €158,055 | +€10,786 | +7.3% |
| Stocks and contracts in progress | 3 | €143,531 | €146,773 | +€3,242 | +2.3% |
| Stocks | 30/36 | €143,531 | €146,773 | +€3,242 | +2.3% |
| Amounts receivable within one year | 40/41 | €1,050 | €7,264 | +€6,213 | +592% |
| Trade receivables | 40 | €1,050 | €7,264 | +€6,213 | +592% |
| Cash at bank and in hand | 54/58 | €2,439 | €3,558 | +€1,118 | +45.9% |
| Deferred charges and accrued income | 490/1 | €248 | €461 | +€213 | +85.8% |
| Total equity and liabilities | 10/49 | €163,778 | €173,373 | +€9,595 | +5.9% |
| Equity | 10/15 | €68,311 | €72,306 | +€3,996 | +5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €49,711 | €53,706 | +€3,996 | +8.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €49,711 | €53,706 | +€3,996 | +8.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €95,467 | €101,067 | +€5,600 | +5.9% |
| Amounts payable within one year | 42/48 | €95,467 | €101,067 | +€5,600 | +5.9% |
| Trade debts | 44 | €18,512 | €37,426 | +€18,914 | +102% |
| Suppliers | 440/4 | €18,512 | €37,426 | +€18,914 | +102% |
| Taxes, remuneration and social security | 45 | €16,334 | €9,605 | -€6,729 | -41.2% |
| Taxes | 450/3 | €12,701 | €7,371 | -€5,330 | -42.0% |
| Remuneration and social security | 454/9 | €3,632 | €2,234 | -€1,398 | -38.5% |
| Other amounts payable | 47/48 | €60,622 | €54,036 | -€6,586 | -10.9% |
| Remuneration, social security and pensions | 62 | €26,969 | €19,921 | -€7,049 | -26.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,569 | €2,601 | +€1,032 | +65.7% |
| Other operating charges | 640/8 | €2,127 | €1,896 | -€231 | -10.9% |
| Non-recurring operating charges | 66A | €248 | €0 | -€248 | -100% |
| Gross operating margin | 9900 | €54,979 | €36,031 | -€18,948 | -34.5% |
| Operating profit (loss) | 9901 | €24,065 | €11,614 | -€12,452 | -51.7% |
| Financial income | 75/76B | €570 | €72 | -€498 | -87.4% |
| Recurring financial income | 75 | €570 | €72 | -€498 | -87.4% |
| Financial charges | 65/66B | €4,089 | €4,212 | +€123 | +3.0% |
| Recurring financial charges | 65 | €4,089 | €4,212 | +€123 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €20,547 | €7,473 | -€13,074 | -63.6% |
| Income taxes | 67/77 | €6,810 | €1,811 | -€4,998 | -73.4% |
| Profit (loss) for the period | 9904 | €13,737 | €5,662 | -€8,075 | -58.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,737 | €5,662 | -€8,075 | -58.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.