KOEPOORTCENTER: 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.
KOEPOORTCENTER
Largest movements
- Tangible fixed assets -€15,142
down €15,142 (-5.4%), from €279,540 to €264,397
of which Land and buildings: -€15,142
- Cash +€3,247
new in 2025: €3,247
mainly Depreciation (+€15,142) and Net result for the year (+€10,500)
- Profit (loss) carried forward +€10,500
up €10,500 (+9.1%), from €115,458 to €125,958
- Current portion of long-term debt -€10,409
no longer reported in 2025 (was €10,409)
- Other debts -€9,039
down €9,039 (-10.4%), from €87,229 to €78,190
- Short-term financial debts -€6,569
no longer reported in 2025 (was €6,569)
- Tax, wage and social debts +€3,838
up €3,838 (+302%), from €1,269 to €5,107
- Gross operating margin +€9,355
up €9,355 (+27.9%), from €33,552 to €42,907
- Taxes +€2,553
up €2,553 (+201%), from €1,269 to €3,822
- Depreciation -€504
down €504 (-3.2%), from €15,646 to €15,142
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 | €289,296 | €280,085 | -€9,210 | -3.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €279,995 | €264,852 | -€15,142 | -5.4% |
| Tangible fixed assets | 22/27 | €279,540 | €264,397 | -€15,142 | -5.4% |
| Land and buildings | 22 | €279,540 | €264,397 | -€15,142 | -5.4% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €455 | €455 | = | 0.0% |
| Current assets | 29/58 | €9,301 | €15,233 | +€5,932 | +63.8% |
| Amounts receivable within one year | 40/41 | €6,831 | €9,532 | +€2,702 | +39.5% |
| Trade receivables | 40 | €6,600 | €9,532 | +€2,932 | +44.4% |
| Other amounts receivable | 41 | €230 | - | -€230 | |
| Cash at bank and in hand | 54/58 | - | €3,247 | +€3,247 | |
| Deferred charges and accrued income | 490/1 | €2,470 | €2,454 | -€16 | -0.7% |
| Total equity and liabilities | 10/49 | €289,296 | €280,085 | -€9,210 | -3.2% |
| Equity | 10/15 | €183,768 | €194,268 | +€10,500 | +5.7% |
| Contributions | 10/11 | €62,100 | €62,100 | = | 0.0% |
| Capital | 10 | €62,100 | €62,100 | = | 0.0% |
| Issued capital | 100 | €62,100 | €62,100 | = | 0.0% |
| Reserves | 13 | €6,210 | €6,210 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,210 | €6,210 | = | 0.0% |
| Legal reserve | 130 | €6,210 | €6,210 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,458 | €125,958 | +€10,500 | +9.1% |
| Amounts payable | 17/49 | €105,528 | €85,817 | -€19,711 | -18.7% |
| Amounts payable within one year | 42/48 | €105,528 | €85,817 | -€19,711 | -18.7% |
| Current portion of amounts payable after more than one year | 42 | €10,409 | - | -€10,409 | |
| Financial debts | 43 | €6,569 | - | -€6,569 | |
| Credit institutions | 430/8 | €6,569 | - | -€6,569 | |
| Trade debts | 44 | €52 | €2,520 | +€2,468 | +4,749% |
| Suppliers | 440/4 | €52 | €2,520 | +€2,468 | +4,749% |
| Taxes, remuneration and social security | 45 | €1,269 | €5,107 | +€3,838 | +302% |
| Taxes | 450/3 | €1,269 | €5,107 | +€3,838 | +302% |
| Other amounts payable | 47/48 | €87,229 | €78,190 | -€9,039 | -10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,646 | €15,142 | -€504 | -3.2% |
| Other operating charges | 640/8 | €11,991 | €12,383 | +€392 | +3.3% |
| Gross operating margin | 9900 | €33,552 | €42,907 | +€9,355 | +27.9% |
| Operating profit (loss) | 9901 | €5,915 | €15,381 | +€9,466 | +160% |
| Financial income | 75/76B | €30 | - | -€30 | |
| Recurring financial income | 75 | €30 | - | -€30 | |
| Financial charges | 65/66B | €1,288 | €1,059 | -€229 | -17.8% |
| Recurring financial charges | 65 | €1,288 | €1,059 | -€229 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €4,657 | €14,323 | +€9,665 | +208% |
| Income taxes | 67/77 | €1,269 | €3,822 | +€2,553 | +201% |
| Profit (loss) for the period | 9904 | €3,388 | €10,500 | +€7,112 | +210% |
| Profit (loss) for the period to be appropriated | 9905 | €3,388 | €10,500 | +€7,112 | +210% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.