KOPA@home: 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.
KOPA@home
Largest movements
- Receivables within one year -€825,376
down €825,376 (-95.7%), from €862,760 to €37,384
of which Trade receivables: -€831,128
- Stocks and contracts +€664,702
new in 2025: €664,702
of which Stocks: +€371,702
- Cash -€263,611
down €263,611 (-94.8%), from €278,212 to €14,601
mainly Advances received (-€677,712) and Stocks and contracts (-€664,702)
- Deferred charges and accrued income +€22,923
new in 2025: €22,923
- Advances received -€677,712
down €677,712 (-100%), from €677,712 to €0
- Short-term financial debts +€262,000
new in 2025: €262,000
- Other debts +€37,155
up €37,155 (+10.3%), from €360,045 to €397,200
- Tax, wage and social debts -€20,837
down €20,837 (-98.7%), from €21,119 to €283
- Gross operating margin -€43,162
down €43,162 (-79.5%), from €54,260 to €11,098
- Taxes -€10,744
down €10,744 (-97.4%), from €11,027 to €283
- Financial charges -€10,256
down €10,256 (-50.9%), from €20,131 to €9,875
- Other operating charges -€3,055
down €3,055 (-88.7%), from €3,442 to €387
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
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 | €1,140,971 | €739,610 | -€401,362 | -35.2% |
| Current assets | 29/58 | €1,140,971 | €739,610 | -€401,362 | -35.2% |
| Stocks and contracts in progress | 3 | - | €664,702 | +€664,702 | |
| Stocks | 30/36 | - | €371,702 | +€371,702 | |
| Contracts in progress | 37 | - | €293,000 | +€293,000 | |
| Amounts receivable within one year | 40/41 | €862,760 | €37,384 | -€825,376 | -95.7% |
| Trade receivables | 40 | €862,672 | €31,544 | -€831,128 | -96.3% |
| Other amounts receivable | 41 | €87 | €5,839 | +€5,752 | +6,574% |
| Cash at bank and in hand | 54/58 | €278,212 | €14,601 | -€263,611 | -94.8% |
| Deferred charges and accrued income | 490/1 | - | €22,923 | +€22,923 | |
| Total equity and liabilities | 10/49 | €1,140,971 | €739,610 | -€401,362 | -35.2% |
| Equity | 10/15 | €27,845 | €28,397 | +€552 | +2.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,645 | €22,197 | +€552 | +2.6% |
| Distributable reserves | 133 | €21,645 | €22,197 | +€552 | +2.6% |
| Amounts payable | 17/49 | €1,113,127 | €711,213 | -€401,914 | -36.1% |
| Amounts payable within one year | 42/48 | €1,110,265 | €711,213 | -€399,053 | -35.9% |
| Financial debts | 43 | - | €262,000 | +€262,000 | |
| Credit institutions | 430/8 | - | €262,000 | +€262,000 | |
| Trade debts | 44 | €51,389 | €51,730 | +€341 | +0.7% |
| Suppliers | 440/4 | €51,389 | €51,730 | +€341 | +0.7% |
| Advances received on contracts in progress | 46 | €677,712 | €0 | -€677,712 | -100% |
| Taxes, remuneration and social security | 45 | €21,119 | €283 | -€20,837 | -98.7% |
| Taxes | 450/3 | €21,119 | €283 | -€20,837 | -98.7% |
| Other amounts payable | 47/48 | €360,045 | €397,200 | +€37,155 | +10.3% |
| Accrued charges and deferred income | 492/3 | €2,861 | €0 | -€2,861 | -100% |
| Other operating charges | 640/8 | €3,442 | €387 | -€3,055 | -88.7% |
| Gross operating margin | 9900 | €54,260 | €11,098 | -€43,162 | -79.5% |
| Operating profit (loss) | 9901 | €50,818 | €10,710 | -€40,108 | -78.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €20,131 | €9,875 | -€10,256 | -50.9% |
| Recurring financial charges | 65 | €20,131 | €9,875 | -€10,256 | -50.9% |
| Profit (loss) for the period before taxes | 9903 | €30,687 | €835 | -€29,852 | -97.3% |
| Income taxes | 67/77 | €11,027 | €283 | -€10,744 | -97.4% |
| Profit (loss) for the period | 9904 | €19,660 | €552 | -€19,108 | -97.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,660 | €552 | -€19,108 | -97.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.