JORIS KOOPT: 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.
JORIS KOOPT
Largest movements
- Receivables within one year -€184,733
down €184,733 (-98.6%), from €187,411 to €2,679
of which Other amounts receivable: -€184,655
- Cash -€55,723
down €55,723 (-23.8%), from €234,415 to €178,693
mainly Debts after one year (-€162,648) and Contributions, distributions and other (-€51,619)
- Tangible fixed assets -€8,675
down €8,675 (-89.5%), from €9,688 to €1,013
of which Land and buildings: -€6,678
- Debts after one year -€162,648
down €162,648 (-100.0%), from €162,648 to €0
- Contributions -€51,215
down €51,215 (-98.1%), from €52,215 to €1,000
- Profit (loss) carried forward -€37,594
new in 2025: -€37,594
- Other debts +€15,436
new in 2025: €15,436
- Current portion of long-term debt -€13,057
down €13,057 (-100.0%), from €13,057 to €0
- Gross operating margin -€200,221
down €200,221, from €172,673 to -€27,547
- Taxes -€52,307
down €52,307 (-99.6%), from €52,494 to €187
- Financial income +€2,958
up €2,958 (+34.7%), from €8,529 to €11,488
- Financial charges -€2,800
down €2,800 (-22.2%), from €12,625 to €9,825
- Other operating charges -€1,984
down €1,984 (-52.7%), from €3,762 to €1,778
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.
Cash bridge derived
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 | €432,536 | €182,384 | -€250,152 | -57.8% |
| Fixed assets | 21/28 | €9,688 | €1,013 | -€8,675 | -89.5% |
| Tangible fixed assets | 22/27 | €9,688 | €1,013 | -€8,675 | -89.5% |
| Land and buildings | 22 | €6,678 | €0 | -€6,678 | -100.0% |
| Plant, machinery and equipment | 23 | €3,011 | €0 | -€3,011 | -100.0% |
| Furniture and vehicles | 24 | €0 | €1,013 | +€1,013 | |
| Current assets | 29/58 | €422,848 | €181,371 | -€241,476 | -57.1% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €187,411 | €2,679 | -€184,733 | -98.6% |
| Trade receivables | 40 | €78 | €0 | -€78 | -100.0% |
| Other amounts receivable | 41 | €187,333 | €2,679 | -€184,655 | -98.6% |
| Cash at bank and in hand | 54/58 | €234,415 | €178,693 | -€55,723 | -23.8% |
| Deferred charges and accrued income | 490/1 | €1,021 | €0 | -€1,021 | -100.0% |
| Total equity and liabilities | 10/49 | €432,536 | €182,384 | -€250,152 | -57.8% |
| Equity | 10/15 | €243,312 | €154,099 | -€89,213 | -36.7% |
| Contributions | 10/11 | €52,215 | €1,000 | -€51,215 | -98.1% |
| Reserves | 13 | €191,097 | €190,692 | -€404 | -0.2% |
| Distributable reserves | 133 | €191,097 | €190,692 | -€404 | -0.2% |
| Profit (loss) carried forward | 14 | - | -€37,594 | -€37,594 | |
| Amounts payable | 17/49 | €189,224 | €28,286 | -€160,939 | -85.1% |
| Amounts payable after more than one year | 17 | €162,648 | €0 | -€162,648 | -100.0% |
| Financial debts | 170/4 | €162,648 | €0 | -€162,648 | -100.0% |
| Amounts payable within one year | 42/48 | €26,577 | €28,286 | +€1,709 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €13,057 | €0 | -€13,057 | -100.0% |
| Trade debts | 44 | €845 | €499 | -€346 | -41.0% |
| Suppliers | 440/4 | €845 | €499 | -€346 | -41.0% |
| Taxes, remuneration and social security | 45 | €12,675 | €12,351 | -€324 | -2.6% |
| Taxes | 450/3 | €12,675 | €12,351 | -€324 | -2.6% |
| Other amounts payable | 47/48 | - | €15,436 | +€15,436 | |
| Non-recurring operating income | 76A | €189,014 | €0 | -€189,014 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,739 | €2,453 | -€286 | -10.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €3,762 | €1,778 | -€1,984 | -52.7% |
| Non-recurring operating charges | 66A | €0 | €7,290 | +€7,290 | |
| Gross operating margin | 9900 | €172,673 | -€27,547 | -€200,221 | |
| Operating profit (loss) | 9901 | €166,172 | -€39,069 | -€205,241 | |
| Financial income | 75/76B | €8,529 | €11,488 | +€2,958 | +34.7% |
| Recurring financial income | 75 | €8,529 | €11,488 | +€2,958 | +34.7% |
| Financial charges | 65/66B | €12,625 | €9,825 | -€2,800 | -22.2% |
| Recurring financial charges | 65 | €12,625 | €9,825 | -€2,800 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €162,077 | -€37,407 | -€199,483 | |
| Income taxes | 67/77 | €52,494 | €187 | -€52,307 | -99.6% |
| Profit (loss) for the period | 9904 | €109,583 | -€37,594 | -€147,176 | |
| Profit (loss) for the period to be appropriated | 9905 | €109,583 | -€37,594 | -€147,176 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.