DE KOPLOPER: what changed
DE KOPLOPER
Largest movements
- Cash +€69,723
up €69,723 (+30.5%), from €228,481 to €298,205
mainly Net result for the year (+€130,810) and Depreciation (+€18,093)
- Receivables within one year +€44,663
up €44,663 (+33.2%), from €134,547 to €179,210
of which Other amounts receivable: +€45,358
- Reserves +€130,810
up €130,810 (+33.4%), from €391,758 to €522,568
- Debts after one year -€10,441
down €10,441 (-5.5%), from €189,130 to €178,688
- Tax, wage and social debts +€8,941
up €8,941 (+21.1%), from €42,470 to €51,412
- Accrued charges and deferred income -€8,661
no longer reported in 2025 (was €8,661)
- Other operating charges -€33,589
down €33,589 (-98.3%), from €34,173 to €585
- Gross operating margin +€10,740
up €10,740 (+5.9%), from €180,826 to €191,566
- Depreciation +€10,166
up €10,166 (+128%), from €7,928 to €18,093
- Taxes +€8,066
up €8,066 (+25.6%), from €31,519 to €39,585
- Financial charges +€6,339
up €6,339 (+399%), from €1,588 to €7,927
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €653,233 | €770,977 | +€117,744 | +18.0% |
| Fixed assets | 21/28 | €288,384 | €290,427 | +€2,042 | +0.7% |
| Tangible fixed assets | 22/27 | €288,384 | €290,427 | +€2,042 | +0.7% |
| Land and buildings | 22 | €263,452 | €253,515 | -€9,938 | -3.8% |
| Furniture and vehicles | 24 | €24,932 | €36,912 | +€11,980 | +48.1% |
| Current assets | 29/58 | €364,849 | €480,550 | +€115,701 | +31.7% |
| Amounts receivable within one year | 40/41 | €134,547 | €179,210 | +€44,663 | +33.2% |
| Trade receivables | 40 | €9,687 | €8,992 | -€695 | -7.2% |
| Other amounts receivable | 41 | €124,860 | €170,218 | +€45,358 | +36.3% |
| Cash at bank and in hand | 54/58 | €228,481 | €298,205 | +€69,723 | +30.5% |
| Deferred charges and accrued income | 490/1 | €1,820 | €3,135 | +€1,315 | +72.3% |
| Total equity and liabilities | 10/49 | €653,233 | €770,977 | +€117,744 | +18.0% |
| Equity | 10/15 | €396,758 | €527,568 | +€130,810 | +33.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €391,758 | €522,568 | +€130,810 | +33.4% |
| Distributable reserves | 133 | €391,758 | €522,568 | +€130,810 | +33.4% |
| Amounts payable | 17/49 | €256,475 | €243,409 | -€13,066 | -5.1% |
| Amounts payable after more than one year | 17 | €189,130 | €178,688 | -€10,441 | -5.5% |
| Financial debts | 170/4 | €189,130 | €178,688 | -€10,441 | -5.5% |
| Amounts payable within one year | 42/48 | €58,684 | €64,721 | +€6,036 | +10.3% |
| Current portion of amounts payable after more than one year | 42 | €10,042 | €10,441 | +€399 | +4.0% |
| Trade debts | 44 | €6,172 | €2,868 | -€3,304 | -53.5% |
| Suppliers | 440/4 | €6,172 | €2,868 | -€3,304 | -53.5% |
| Taxes, remuneration and social security | 45 | €42,470 | €51,412 | +€8,941 | +21.1% |
| Taxes | 450/3 | €42,470 | €51,412 | +€8,941 | +21.1% |
| Accrued charges and deferred income | 492/3 | €8,661 | - | -€8,661 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,928 | €18,093 | +€10,166 | +128% |
| Other operating charges | 640/8 | €34,173 | €585 | -€33,589 | -98.3% |
| Non-recurring operating charges | 66A | - | €2,570 | +€2,570 | |
| Gross operating margin | 9900 | €180,826 | €191,566 | +€10,740 | +5.9% |
| Operating profit (loss) | 9901 | €138,725 | €170,318 | +€31,593 | +22.8% |
| Financial income | 75/76B | €5,445 | €8,004 | +€2,558 | +47.0% |
| Recurring financial income | 75 | €5,445 | €8,004 | +€2,558 | +47.0% |
| Financial charges | 65/66B | €1,588 | €7,927 | +€6,339 | +399% |
| Recurring financial charges | 65 | €1,588 | €7,927 | +€6,339 | +399% |
| Profit (loss) for the period before taxes | 9903 | €142,582 | €170,395 | +€27,813 | +19.5% |
| Income taxes | 67/77 | €31,519 | €39,585 | +€8,066 | +25.6% |
| Profit (loss) for the period | 9904 | €111,063 | €130,810 | +€19,747 | +17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €111,063 | €130,810 | +€19,747 | +17.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.