KOP Consult: 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.
KOP Consult
Largest movements
- Cash -€59,149
down €59,149 (-86.2%), from €68,630 to €9,481
mainly Contributions, distributions and other (-€34,542) and Net result for the year (-€18,702)
- Tangible fixed assets -€12,552
down €12,552 (-20.5%), from €61,239 to €48,687
of which Furniture and vehicles: -€15,692
- Reserves -€34,542
down €34,542 (-42.0%), from €82,310 to €47,768
of which Distributable reserves: -€34,542
- Profit (loss) carried forward -€18,702
new in 2025: -€18,702
- Debts after one year -€14,471
down €14,471 (-38.8%), from €37,324 to €22,853
- Other debts -€3,120
down €3,120 (-87.1%), from €3,581 to €461
- Tax, wage and social debts -€1,797
down €1,797 (-28.6%), from €6,281 to €4,484
- Gross operating margin -€25,046
down €25,046 (-89.5%), from €27,992 to €2,946
- Taxes -€1,987
down €1,987 (-89.9%), from €2,211 to €224
- Financial income -€668
down €668 (-59.4%), from €1,124 to €456
- Financial charges -€560
down €560 (-22.4%), from €2,494 to €1,934
- Staff costs +€370
up €370 (+73.6%), from €502 to €872
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 | €149,823 | €77,629 | -€72,195 | -48.2% |
| Fixed assets | 21/28 | €61,239 | €48,687 | -€12,552 | -20.5% |
| Tangible fixed assets | 22/27 | €61,239 | €48,687 | -€12,552 | -20.5% |
| Plant, machinery and equipment | 23 | €1,385 | €6,149 | +€4,765 | +344.1% |
| Furniture and vehicles | 24 | €54,084 | €38,392 | -€15,692 | -29.0% |
| Other tangible fixed assets | 26 | €5,770 | €4,145 | -€1,624 | -28.2% |
| Current assets | 29/58 | €88,585 | €28,942 | -€59,643 | -67.3% |
| Amounts receivable within one year | 40/41 | €19,954 | €19,461 | -€494 | -2.5% |
| Trade receivables | 40 | €17,734 | €15,327 | -€2,407 | -13.6% |
| Other amounts receivable | 41 | €2,220 | €4,134 | +€1,914 | +86.2% |
| Cash at bank and in hand | 54/58 | €68,630 | €9,481 | -€59,149 | -86.2% |
| Total equity and liabilities | 10/49 | €149,823 | €77,629 | -€72,195 | -48.2% |
| Equity | 10/15 | €88,510 | €35,267 | -€53,244 | -60.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €82,310 | €47,768 | -€34,542 | -42.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €80,450 | €45,908 | -€34,542 | -42.9% |
| Profit (loss) carried forward | 14 | - | -€18,702 | -€18,702 | |
| Amounts payable | 17/49 | €61,313 | €42,362 | -€18,951 | -30.9% |
| Amounts payable after more than one year | 17 | €37,324 | €22,853 | -€14,471 | -38.8% |
| Financial debts | 170/4 | €37,324 | €22,853 | -€14,471 | -38.8% |
| Amounts payable within one year | 42/48 | €23,989 | €19,508 | -€4,480 | -18.7% |
| Current portion of amounts payable after more than one year | 42 | €13,887 | €14,471 | +€583 | +4.2% |
| Trade debts | 44 | €239 | €93 | -€146 | -61.1% |
| Suppliers | 440/4 | €239 | €93 | -€146 | -61.1% |
| Taxes, remuneration and social security | 45 | €6,281 | €4,484 | -€1,797 | -28.6% |
| Taxes | 450/3 | €6,281 | €4,484 | -€1,797 | -28.6% |
| Other amounts payable | 47/48 | €3,581 | €461 | -€3,120 | -87.1% |
| Remuneration, social security and pensions | 62 | €502 | €872 | +€370 | +73.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,113 | €18,103 | -€11 | -0.1% |
| Other operating charges | 640/8 | €913 | €970 | +€57 | +6.3% |
| Gross operating margin | 9900 | €27,992 | €2,946 | -€25,046 | -89.5% |
| Operating profit (loss) | 9901 | €8,463 | -€16,999 | -€25,462 | |
| Financial income | 75/76B | €1,124 | €456 | -€668 | -59.4% |
| Recurring financial income | 75 | €1,124 | €456 | -€668 | -59.4% |
| Financial charges | 65/66B | €2,494 | €1,934 | -€560 | -22.4% |
| Recurring financial charges | 65 | €2,494 | €1,934 | -€560 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €7,093 | -€18,478 | -€25,571 | |
| Income taxes | 67/77 | €2,211 | €224 | -€1,987 | -89.9% |
| Profit (loss) for the period | 9904 | €4,882 | -€18,702 | -€23,584 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,882 | -€18,702 | -€23,584 |
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 10 October 2026 via checked.be.