K.oupe: 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.
K.oupe
Largest movements
- Cash +€14,822
up €14,822 (+84.2%), from €17,599 to €32,421
mainly Net result for the year (+€48,955) and Tax, wage and social debts (+€13,887)
- Receivables within one year +€12,729
up €12,729 (+22.7%), from €55,979 to €68,709
of which Other amounts receivable: +€11,999
- Tangible fixed assets -€4,850
down €4,850 (-35.1%), from €13,816 to €8,966
- Intangible fixed assets -€1,667
down €1,667 (-40.3%), from €4,132 to €2,466
- Reserves +€48,955
up €48,955 (+130.6%), from €37,472 to €86,427
- Other debts -€26,000
down €26,000 (-100.0%), from €26,000 to €0
- Trade debts -€15,602
down €15,602 (-91.9%), from €16,981 to €1,379
- Tax, wage and social debts +€13,887
up €13,887 (+134.8%), from €10,299 to €24,186
of which Taxes: +€10,749
- Staff costs +€20,877
up €20,877 (+205.0%), from €10,185 to €31,062
- Gross operating margin +€17,638
up €17,638 (+20.2%), from €87,146 to €104,784
- Depreciation +€4,915
up €4,915 (+307.0%), from €1,601 to €6,516
- Taxes +€4,056
up €4,056 (+32.2%), from €12,600 to €16,656
- Financial charges +€3,915
up €3,915 (+3475.6%), from €113 to €4,028
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 | €93,751 | €114,991 | +€21,240 | +22.7% |
| Fixed assets | 21/28 | €17,948 | €11,432 | -€6,516 | -36.3% |
| Intangible fixed assets | 21 | €4,132 | €2,466 | -€1,667 | -40.3% |
| Tangible fixed assets | 22/27 | €13,816 | €8,966 | -€4,850 | -35.1% |
| Plant, machinery and equipment | 23 | €13,816 | €8,966 | -€4,850 | -35.1% |
| Current assets | 29/58 | €75,803 | €103,560 | +€27,756 | +36.6% |
| Stocks and contracts in progress | 3 | €2,225 | €2,430 | +€205 | +9.2% |
| Stocks | 30/36 | €2,225 | €2,430 | +€205 | +9.2% |
| Amounts receivable within one year | 40/41 | €55,979 | €68,709 | +€12,729 | +22.7% |
| Trade receivables | 40 | €3,989 | €4,720 | +€731 | +18.3% |
| Other amounts receivable | 41 | €51,990 | €63,989 | +€11,999 | +23.1% |
| Cash at bank and in hand | 54/58 | €17,599 | €32,421 | +€14,822 | +84.2% |
| Total equity and liabilities | 10/49 | €93,751 | €114,991 | +€21,240 | +22.7% |
| Equity | 10/15 | €40,472 | €89,427 | +€48,955 | +121.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €37,472 | €86,427 | +€48,955 | +130.6% |
| Distributable reserves | 133 | €37,472 | €86,427 | +€48,955 | +130.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €53,280 | €25,565 | -€27,715 | -52.0% |
| Amounts payable within one year | 42/48 | €53,280 | €25,565 | -€27,715 | -52.0% |
| Trade debts | 44 | €16,981 | €1,379 | -€15,602 | -91.9% |
| Suppliers | 440/4 | €16,981 | €1,379 | -€15,602 | -91.9% |
| Taxes, remuneration and social security | 45 | €10,299 | €24,186 | +€13,887 | +134.8% |
| Taxes | 450/3 | €9,493 | €20,242 | +€10,749 | +113.2% |
| Remuneration and social security | 454/9 | €806 | €3,944 | +€3,138 | +389.3% |
| Other amounts payable | 47/48 | €26,000 | €0 | -€26,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €10,185 | €31,062 | +€20,877 | +205.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,601 | €6,516 | +€4,915 | +307.0% |
| Other operating charges | 640/8 | €158 | €626 | +€468 | +295.7% |
| Gross operating margin | 9900 | €87,146 | €104,784 | +€17,638 | +20.2% |
| Operating profit (loss) | 9901 | €75,201 | €66,579 | -€8,622 | -11.5% |
| Financial income | 75/76B | €983 | €3,060 | +€2,077 | +211.2% |
| Recurring financial income | 75 | €983 | €3,060 | +€2,077 | +211.2% |
| Financial charges | 65/66B | €113 | €4,028 | +€3,915 | +3475.6% |
| Recurring financial charges | 65 | €113 | €4,028 | +€3,915 | +3475.6% |
| Profit (loss) for the period before taxes | 9903 | €76,072 | €65,611 | -€10,461 | -13.8% |
| Income taxes | 67/77 | €12,600 | €16,656 | +€4,056 | +32.2% |
| Profit (loss) for the period | 9904 | €63,472 | €48,955 | -€14,517 | -22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €63,472 | €48,955 | -€14,517 | -22.9% |
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 8 October 2026 via checked.be.