KOOP BERNARD: 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.
KOOP BERNARD
Largest movements
- Tangible fixed assets +€20,736
up €20,736 (+39.6%), from €52,350 to €73,087
of which Furniture and vehicles: +€28,664
- Receivables within one year +€16,694
up €16,694 (+40.4%), from €41,331 to €58,025
of which Trade receivables: +€24,910
- Intangible fixed assets -€2,000
down €2,000 (-28.6%), from €7,000 to €5,000
- Profit (loss) carried forward -€22,392
down €22,392 (-422%), from -€5,302 to -€27,694
- Short-term financial debts +€16,104
up €16,104 (+2,070%), from €778 to €16,882
- Debts after one year +€15,663
up €15,663 (+61.4%), from €25,524 to €41,187
- Trade debts +€14,693
up €14,693 (+60.5%), from €24,278 to €38,971
- Current portion of long-term debt +€3,487
up €3,487 (+25.1%), from €13,897 to €17,384
- Gross operating margin -€9,550
down €9,550 (-45.5%), from €20,999 to €11,448
- Depreciation +€4,402
up €4,402 (+19.9%), from €22,105 to €26,507
- Financial charges +€3,286
up €3,286 (+117%), from €2,803 to €6,089
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €101,687 | €136,632 | +€34,945 | +34.4% |
| Fixed assets | 21/28 | €59,950 | €78,087 | +€18,136 | +30.3% |
| Intangible fixed assets | 21 | €7,000 | €5,000 | -€2,000 | -28.6% |
| Tangible fixed assets | 22/27 | €52,350 | €73,087 | +€20,736 | +39.6% |
| Plant, machinery and equipment | 23 | €4,211 | €3,851 | -€360 | -8.5% |
| Furniture and vehicles | 24 | €14,988 | €43,653 | +€28,664 | +191% |
| Leasing and similar rights | 25 | €26,978 | €20,062 | -€6,916 | -25.6% |
| Other tangible fixed assets | 26 | €6,174 | €5,521 | -€652 | -10.6% |
| Financial fixed assets | 28 | €600 | €0 | -€600 | -100% |
| Current assets | 29/58 | €41,737 | €58,545 | +€16,809 | +40.3% |
| Stocks and contracts in progress | 3 | €283 | €500 | +€217 | +76.4% |
| Stocks | 30/36 | €283 | €500 | +€217 | +76.4% |
| Amounts receivable within one year | 40/41 | €41,331 | €58,025 | +€16,694 | +40.4% |
| Trade receivables | 40 | €29,283 | €54,193 | +€24,910 | +85.1% |
| Other amounts receivable | 41 | €12,049 | €3,832 | -€8,216 | -68.2% |
| Deferred charges and accrued income | 490/1 | €122 | €20 | -€101 | -83.2% |
| Total equity and liabilities | 10/49 | €101,687 | €136,632 | +€34,945 | +34.4% |
| Equity | 10/15 | €4,698 | -€17,694 | -€22,392 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,302 | -€27,694 | -€22,392 | -422% |
| Amounts payable | 17/49 | €96,990 | €154,326 | +€57,336 | +59.1% |
| Amounts payable after more than one year | 17 | €25,524 | €41,187 | +€15,663 | +61.4% |
| Financial debts | 170/4 | €25,524 | €41,187 | +€15,663 | +61.4% |
| Amounts payable within one year | 42/48 | €71,465 | €110,085 | +€38,620 | +54.0% |
| Current portion of amounts payable after more than one year | 42 | €13,897 | €17,384 | +€3,487 | +25.1% |
| Financial debts | 43 | €778 | €16,882 | +€16,104 | +2,070% |
| Credit institutions | 430/8 | €778 | €16,882 | +€16,104 | +2,070% |
| Trade debts | 44 | €24,278 | €38,971 | +€14,693 | +60.5% |
| Suppliers | 440/4 | €24,278 | €38,971 | +€14,693 | +60.5% |
| Taxes, remuneration and social security | 45 | €4,385 | €7,843 | +€3,458 | +78.9% |
| Taxes | 450/3 | €1,895 | €1,820 | -€74 | -3.9% |
| Remuneration and social security | 454/9 | €2,490 | €6,022 | +€3,532 | +142% |
| Other amounts payable | 47/48 | €28,127 | €29,005 | +€878 | +3.1% |
| Accrued charges and deferred income | 492/3 | - | €3,054 | +€3,054 | |
| Non-recurring operating income | 76A | - | €700 | +€700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,105 | €26,507 | +€4,402 | +19.9% |
| Other operating charges | 640/8 | €1,454 | €1,345 | -€109 | -7.5% |
| Gross operating margin | 9900 | €20,999 | €11,448 | -€9,550 | -45.5% |
| Operating profit (loss) | 9901 | -€2,560 | -€16,403 | -€13,843 | -541% |
| Financial income | 75/76B | €61 | €101 | +€40 | +66.4% |
| Recurring financial income | 75 | €61 | €101 | +€40 | +66.4% |
| Financial charges | 65/66B | €2,803 | €6,089 | +€3,286 | +117% |
| Recurring financial charges | 65 | €2,803 | €6,089 | +€3,286 | +117% |
| Profit (loss) for the period before taxes | 9903 | -€5,302 | -€22,392 | -€17,089 | -322% |
| Profit (loss) for the period | 9904 | -€5,302 | -€22,392 | -€17,089 | -322% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,302 | -€22,392 | -€17,089 | -322% |
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 24 October 2026 via checked.be.