IMMO KOPER: what changed
Two fiscal 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.
IMMO KOPER
Largest movements
- Receivables after one year +€150,000
new in 2024: €150,000
- Tangible fixed assets -€19,234
no longer reported in 2024 (was €19,234)
- Cash +€15,274
new in 2024: €15,274
mainly Net result for the year (+€152,267) and Tax, wage and social debts (+€75,890)
- Receivables within one year -€10,705
down €10,705 (-54.0%), from €19,832 to €9,127
- Reserves +€152,267
up €152,267 (+4973.5%), from €3,062 to €155,328
- Tax, wage and social debts +€75,890
up €75,890 (+1756.1%), from €4,321 to €80,212
- Short-term financial debts -€74,616
no longer reported in 2024 (was €74,616)
- Current portion of long-term debt -€16,916
no longer reported in 2024 (was €16,916)
- Gross operating margin +€234,411
up €234,411 (+1284.5%), from €18,249 to €252,660
- Taxes +€75,718
up €75,718 (+3369.9%), from €2,247 to €77,965
- Financial charges +€13,512
up €13,512 (+203.8%), from €6,631 to €20,143
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.
Cash bridge derived
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 | €243,036 | €378,370 | +€135,334 | +55.7% |
| Fixed assets | 21/28 | €223,204 | €203,970 | -€19,234 | -8.6% |
| Tangible fixed assets | 22/27 | €19,234 | - | -€19,234 | |
| Land and buildings | 22 | €19,234 | - | -€19,234 | |
| Financial fixed assets | 28 | €203,970 | €203,970 | = | 0.0% |
| Current assets | 29/58 | €19,832 | €174,400 | +€154,569 | +779.4% |
| Amounts receivable after more than one year | 29 | - | €150,000 | +€150,000 | |
| Other amounts receivable | 291 | - | €150,000 | +€150,000 | |
| Amounts receivable within one year | 40/41 | €19,832 | €9,127 | -€10,705 | -54.0% |
| Other amounts receivable | 41 | €19,832 | €9,127 | -€10,705 | -54.0% |
| Cash at bank and in hand | 54/58 | - | €15,274 | +€15,274 | |
| Total equity and liabilities | 10/49 | €243,036 | €378,370 | +€135,334 | +55.7% |
| Equity | 10/15 | €100,054 | €252,321 | +€152,267 | +152.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €3,062 | €155,328 | +€152,267 | +4973.5% |
| Distributable reserves | 133 | €3,062 | €155,328 | +€152,267 | +4973.5% |
| Profit (loss) carried forward | 14 | €78,401 | €78,401 | = | 0.0% |
| Amounts payable | 17/49 | €142,982 | €126,050 | -€16,932 | -11.8% |
| Amounts payable within one year | 42/48 | €142,982 | €126,050 | -€16,932 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €16,916 | - | -€16,916 | |
| Financial debts | 43 | €74,616 | - | -€74,616 | |
| Credit institutions | 430/8 | €74,616 | - | -€74,616 | |
| Taxes, remuneration and social security | 45 | €4,321 | €80,212 | +€75,890 | +1756.1% |
| Taxes | 450/3 | €4,321 | €80,212 | +€75,890 | +1756.1% |
| Other amounts payable | 47/48 | €47,128 | €45,838 | -€1,290 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,006 | - | -€1,006 | |
| Other operating charges | 640/8 | €2,192 | €2,286 | +€94 | +4.3% |
| Gross operating margin | 9900 | €18,249 | €252,660 | +€234,411 | +1284.5% |
| Operating profit (loss) | 9901 | €15,050 | €250,374 | +€235,324 | +1563.6% |
| Financial charges | 65/66B | €6,631 | €20,143 | +€13,512 | +203.8% |
| Recurring financial charges | 65 | €6,631 | €20,143 | +€13,512 | +203.8% |
| Profit (loss) for the period before taxes | 9903 | €8,419 | €230,231 | +€221,812 | +2634.6% |
| Income taxes | 67/77 | €2,247 | €77,965 | +€75,718 | +3369.9% |
| Profit (loss) for the period | 9904 | €6,172 | €152,267 | +€146,094 | +2366.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,172 | €152,267 | +€146,094 | +2366.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.