KOOPKOEPEL: 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.
What changed
KOOPKOEPEL
NACE 82.990, Other business support services
financial year 2022 against 2023filed annual accounts (NBB)
Net result for the year
€273,376
2022 · €117,001+€156,375
Equity
€1.6m
2022 · €1.3m+€273,376
Cash
€497,257
2022 · €518,643-€21,386
Balance sheet total
€2.4m
2022 · €2.1m+€260,479
Largest movements
Assets
- Current investments +€176,769
up €176,769 (+241.4%), from €73,231 to €250,000
- Receivables within one year +€116,082
up €116,082 (+23.7%), from €490,752 to €606,833
of which Trade receivables: +€115,774
Equity and liabilities
- Profit (loss) carried forward +€273,376
up €273,376 (+28.8%), from €949,920 to €1.2m
Income statement
- Gross operating margin +€188,590
up €188,590 (+37.1%), from €508,147 to €696,737
- Staff costs +€40,168
up €40,168 (+12.3%), from €325,635 to €365,803
- Depreciation -€9,705
down €9,705 (-21.3%), from €45,472 to €35,767
From the 2022 result to the 2023 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.
Result 2022
€117,001
Gross operating margin
+€188,590
Staff costs
-€40,168
Depreciation
+€9,705
Other operating charges
-€178
Other operating items
-€2,906
Financial income
+€788
Financial charges
+€3,765
Taxes
-€3,220
Result 2023
€273,376
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€186,665
Investment
-€185,624
Financing
-€22,427
Cash 2022
€518,643
From operations (derived)
+€186,665
Net result for the year
+€273,376
Depreciation
+€35,767
Receivables within one year
-€116,082
Deferred charges and accrued income
-€15,926
Trade debts
-€6,998
Tax, wage and social debts
+€12,313
Accrued charges and deferred income
+€4,215
Investment (derived)
-€185,624
Investment in fixed assets (net)
-€8,855
Current investments
-€176,769
Financing
-€22,427
Debts after one year
-€22,619
Current portion of long-term debt
+€192
Cash 2023
€497,257
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,110,225 | €2,370,704 | +€260,479 | +12.3% |
| Fixed assets | 21/28 | €993,266 | €966,354 | -€26,912 | -2.7% |
| Intangible fixed assets | 21 | €4,657 | - | -€4,657 | |
| Tangible fixed assets | 22/27 | €988,609 | €966,354 | -€22,255 | -2.3% |
| Land and buildings | 22 | €973,734 | €955,265 | -€18,469 | -1.9% |
| Plant, machinery and equipment | 23 | €11,126 | €8,277 | -€2,849 | -25.6% |
| Furniture and vehicles | 24 | €3,749 | €2,812 | -€937 | -25.0% |
| Current assets | 29/58 | €1,116,959 | €1,404,350 | +€287,391 | +25.7% |
| Amounts receivable within one year | 40/41 | €490,752 | €606,833 | +€116,082 | +23.7% |
| Trade receivables | 40 | €490,365 | €606,139 | +€115,774 | +23.6% |
| Other amounts receivable | 41 | €386 | €694 | +€308 | +79.7% |
| Current investments | 50/53 | €73,231 | €250,000 | +€176,769 | +241.4% |
| Cash at bank and in hand | 54/58 | €518,643 | €497,257 | -€21,386 | -4.1% |
| Deferred charges and accrued income | 490/1 | €34,333 | €50,259 | +€15,926 | +46.4% |
| Total equity and liabilities | 10/49 | €2,110,225 | €2,370,704 | +€260,479 | +12.3% |
| Equity | 10/15 | €1,290,500 | €1,563,876 | +€273,376 | +21.2% |
| Contributions | 10/11 | €154,034 | €154,034 | = | 0.0% |
| Capital | 10 | €154,034 | €154,034 | = | 0.0% |
| Reserves | 13 | €186,546 | €186,546 | = | 0.0% |
| Profit (loss) carried forward | 14 | €949,920 | €1,223,296 | +€273,376 | +28.8% |
| Provisions and deferred taxes | 16 | €450,000 | €450,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €450,000 | €450,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €450,000 | €450,000 | = | 0.0% |
| Amounts payable | 17/49 | €369,725 | €356,828 | -€12,897 | -3.5% |
| Amounts payable after more than one year | 17 | €270,852 | €248,232 | -€22,619 | -8.4% |
| Financial debts | 170/4 | €270,552 | €247,932 | -€22,619 | -8.4% |
| Other amounts payable | 178/9 | €300 | €300 | = | 0.0% |
| Amounts payable within one year | 42/48 | €96,657 | €102,164 | +€5,507 | +5.7% |
| Current portion of amounts payable after more than one year | 42 | €22,427 | €22,619 | +€192 | +0.9% |
| Trade debts | 44 | €33,475 | €26,478 | -€6,998 | -20.9% |
| Suppliers | 440/4 | €33,475 | €26,478 | -€6,998 | -20.9% |
| Taxes, remuneration and social security | 45 | €40,755 | €53,067 | +€12,313 | +30.2% |
| Taxes | 450/3 | €4,558 | €7,490 | +€2,932 | +64.3% |
| Remuneration and social security | 454/9 | €36,197 | €45,578 | +€9,381 | +25.9% |
| Accrued charges and deferred income | 492/3 | €2,216 | €6,431 | +€4,215 | +190.3% |
| Non-recurring operating income | 76A | €3,235 | €592 | -€2,643 | -81.7% |
| Remuneration, social security and pensions | 62 | €325,635 | €365,803 | +€40,168 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,472 | €35,767 | -€9,705 | -21.3% |
| Other operating charges | 640/8 | €198 | €377 | +€178 | +89.9% |
| Non-recurring operating charges | 66A | €0 | €2,907 | +€2,906 | +745233.3% |
| Gross operating margin | 9900 | €508,147 | €696,737 | +€188,590 | +37.1% |
| Operating profit (loss) | 9901 | €136,841 | €291,883 | +€155,042 | +113.3% |
| Financial income | 75/76B | €375 | €1,163 | +€788 | +210.0% |
| Recurring financial income | 75 | €375 | €1,163 | +€788 | +210.0% |
| Financial charges | 65/66B | €5,006 | €1,240 | -€3,765 | -75.2% |
| Recurring financial charges | 65 | €5,006 | €1,240 | -€3,765 | -75.2% |
| Profit (loss) for the period before taxes | 9903 | €132,211 | €291,806 | +€159,595 | +120.7% |
| Income taxes | 67/77 | €15,210 | €18,430 | +€3,220 | +21.2% |
| Profit (loss) for the period | 9904 | €117,001 | €273,376 | +€156,375 | +133.7% |
| Profit (loss) for the period to be appropriated | 9905 | €117,001 | €273,376 | +€156,375 | +133.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.