Koopaan: 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.
Koopaan
Largest movements
- Current investments +€12,000
up €12,000 (+240.0%), from €5,000 to €17,000
- Cash +€2,706
up €2,706 (+2.5%), from €106,794 to €109,500
mainly Net result for the year (+€34,791) and Receivables within one year (+€1,961)
- Receivables within one year -€1,961
down €1,961 (-14.0%), from €14,051 to €12,090
of which Trade receivables: -€2,038
- Reserves +€33,958
up €33,958 (+32.4%), from €104,755 to €138,713
- Tax, wage and social debts -€20,714
down €20,714 (-67.0%), from €30,896 to €10,182
- Gross operating margin -€19,435
down €19,435 (-27.1%), from €71,813 to €52,378
- Taxes -€5,464
down €5,464 (-29.7%), from €18,418 to €12,955
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 | €147,769 | €160,059 | +€12,291 | +8.3% |
| Fixed assets | 21/28 | €17,046 | €15,997 | -€1,049 | -6.2% |
| Tangible fixed assets | 22/27 | €4,865 | €3,816 | -€1,049 | -21.6% |
| Plant, machinery and equipment | 23 | €4,865 | €3,816 | -€1,049 | -21.6% |
| Financial fixed assets | 28 | €12,181 | €12,181 | = | 0.0% |
| Current assets | 29/58 | €130,723 | €144,062 | +€13,340 | +10.2% |
| Amounts receivable within one year | 40/41 | €14,051 | €12,090 | -€1,961 | -14.0% |
| Trade receivables | 40 | €14,051 | €12,014 | -€2,038 | -14.5% |
| Other amounts receivable | 41 | - | €76 | +€76 | |
| Current investments | 50/53 | €5,000 | €17,000 | +€12,000 | +240.0% |
| Cash at bank and in hand | 54/58 | €106,794 | €109,500 | +€2,706 | +2.5% |
| Deferred charges and accrued income | 490/1 | €4,877 | €5,472 | +€595 | +12.2% |
| Total equity and liabilities | 10/49 | €147,769 | €160,059 | +€12,291 | +8.3% |
| Equity | 10/15 | €104,855 | €138,813 | +€33,958 | +32.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €104,755 | €138,713 | +€33,958 | +32.4% |
| Distributable reserves | 133 | €104,755 | €138,713 | +€33,958 | +32.4% |
| Amounts payable | 17/49 | €42,914 | €21,246 | -€21,668 | -50.5% |
| Amounts payable within one year | 42/48 | €42,914 | €21,246 | -€21,668 | -50.5% |
| Trade debts | 44 | €1,045 | €1,368 | +€322 | +30.8% |
| Suppliers | 440/4 | €1,045 | €1,368 | +€322 | +30.8% |
| Taxes, remuneration and social security | 45 | €30,896 | €10,182 | -€20,714 | -67.0% |
| Taxes | 450/3 | €30,896 | €10,182 | -€20,714 | -67.0% |
| Other amounts payable | 47/48 | €10,973 | €9,697 | -€1,276 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €804 | €1,049 | +€245 | +30.5% |
| Other operating charges | 640/8 | €652 | €651 | -€0 | -0.1% |
| Gross operating margin | 9900 | €71,813 | €52,378 | -€19,435 | -27.1% |
| Operating profit (loss) | 9901 | €70,358 | €50,678 | -€19,680 | -28.0% |
| Financial charges | 65/66B | €3,245 | €2,932 | -€313 | -9.6% |
| Recurring financial charges | 65 | €3,245 | €2,932 | -€313 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €67,113 | €47,746 | -€19,367 | -28.9% |
| Income taxes | 67/77 | €18,418 | €12,955 | -€5,464 | -29.7% |
| Profit (loss) for the period | 9904 | €48,695 | €34,791 | -€13,903 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €48,695 | €34,791 | -€13,903 | -28.6% |
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.