KOOPMANS: 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.
KOOPMANS
Largest movements
- Tangible fixed assets -€17,611
down €17,611 (-34.0%), from €51,829 to €34,219
of which Plant, machinery and equipment: -€12,445
- Cash -€7,042
down €7,042 (-34.9%), from €20,171 to €13,129
mainly Other debts (-€13,631) and Net result for the year (-€5,763)
- Receivables within one year +€3,023
up €3,023 (+3.8%), from €79,967 to €82,990
of which Trade receivables: +€6,412
- Other debts -€13,631
down €13,631 (-11.8%), from €115,071 to €101,439
- Reserves -€5,763
down €5,763 (-44.2%), from €13,030 to €7,267
of which Distributable reserves: -€5,763
- Trade debts -€3,448
down €3,448 (-53.2%), from €6,486 to €3,039
- Gross operating margin -€36,348
down €36,348 (-74.0%), from €49,132 to €12,784
- Depreciation -€6,447
down €6,447 (-26.8%), from €24,057 to €17,611
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 | €153,179 | €130,337 | -€22,842 | -14.9% |
| Fixed assets | 21/28 | €51,829 | €34,219 | -€17,611 | -34.0% |
| Tangible fixed assets | 22/27 | €51,829 | €34,219 | -€17,611 | -34.0% |
| Plant, machinery and equipment | 23 | €43,339 | €30,893 | -€12,445 | -28.7% |
| Furniture and vehicles | 24 | €8,491 | €3,325 | -€5,166 | -60.8% |
| Current assets | 29/58 | €101,350 | €96,119 | -€5,231 | -5.2% |
| Amounts receivable within one year | 40/41 | €79,967 | €82,990 | +€3,023 | +3.8% |
| Trade receivables | 40 | €45,023 | €51,435 | +€6,412 | +14.2% |
| Other amounts receivable | 41 | €34,944 | €31,555 | -€3,389 | -9.7% |
| Cash at bank and in hand | 54/58 | €20,171 | €13,129 | -€7,042 | -34.9% |
| Deferred charges and accrued income | 490/1 | €1,212 | - | -€1,212 | |
| Total equity and liabilities | 10/49 | €153,179 | €130,337 | -€22,842 | -14.9% |
| Equity | 10/15 | €31,622 | €25,859 | -€5,763 | -18.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €13,030 | €7,267 | -€5,763 | -44.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €11,171 | €5,408 | -€5,763 | -51.6% |
| Amounts payable | 17/49 | €121,557 | €104,478 | -€17,079 | -14.1% |
| Amounts payable within one year | 42/48 | €121,557 | €104,478 | -€17,079 | -14.1% |
| Trade debts | 44 | €6,486 | €3,039 | -€3,448 | -53.2% |
| Suppliers | 440/4 | €6,486 | €3,039 | -€3,448 | -53.2% |
| Other amounts payable | 47/48 | €115,071 | €101,439 | -€13,631 | -11.8% |
| Non-recurring operating income | 76A | €8,035 | - | -€8,035 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,057 | €17,611 | -€6,447 | -26.8% |
| Other operating charges | 640/8 | €1,093 | €729 | -€363 | -33.2% |
| Gross operating margin | 9900 | €49,132 | €12,784 | -€36,348 | -74.0% |
| Operating profit (loss) | 9901 | €23,982 | -€5,556 | -€29,538 | |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €203 | €207 | +€4 | +2.1% |
| Recurring financial charges | 65 | €203 | €207 | +€4 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €23,791 | -€5,763 | -€29,554 | |
| Profit (loss) for the period | 9904 | €23,791 | -€5,763 | -€29,554 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,791 | -€5,763 | -€29,554 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.