KOPAthérapie: 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.
KOPAthérapie
Largest movements
- Cash -€4,881
down €4,881 (-53.7%), from €9,082 to €4,201
mainly Deferred charges and accrued income (-€4,549) and Tax, wage and social debts (-€1,646)
- Deferred charges and accrued income +€4,549
new in 2025: €4,549
- Tangible fixed assets -€2,962
down €2,962 (-43.6%), from €6,793 to €3,831
- Receivables within one year +€1,296
up €1,296 (+30.6%), from €4,241 to €5,536
- Tax, wage and social debts -€1,646
no longer reported in 2025 (was €1,646)
- Reserves -€551
down €551 (-3.9%), from €14,261 to €13,710
- Gross operating margin -€3,282
down €3,282 (-45.9%), from €7,145 to €3,862
- Depreciation +€1,193
up €1,193 (+67.4%), from €1,769 to €2,962
- Taxes -€886
down €886 (-53.9%), from €1,646 to €759
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 | €20,542 | €18,543 | -€1,998 | -9.7% |
| Fixed assets | 21/28 | €7,219 | €4,257 | -€2,962 | -41.0% |
| Tangible fixed assets | 22/27 | €6,793 | €3,831 | -€2,962 | -43.6% |
| Plant, machinery and equipment | 23 | €6,793 | €3,831 | -€2,962 | -43.6% |
| Financial fixed assets | 28 | €426 | €426 | = | 0.0% |
| Current assets | 29/58 | €13,323 | €14,287 | +€964 | +7.2% |
| Amounts receivable within one year | 40/41 | €4,241 | €5,536 | +€1,296 | +30.6% |
| Other amounts receivable | 41 | €4,241 | €5,536 | +€1,296 | +30.6% |
| Cash at bank and in hand | 54/58 | €9,082 | €4,201 | -€4,881 | -53.7% |
| Deferred charges and accrued income | 490/1 | - | €4,549 | +€4,549 | |
| Total equity and liabilities | 10/49 | €20,542 | €18,543 | -€1,998 | -9.7% |
| Equity | 10/15 | €18,261 | €17,710 | -€551 | -3.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €14,261 | €13,710 | -€551 | -3.9% |
| Distributable reserves | 133 | €14,261 | €13,710 | -€551 | -3.9% |
| Amounts payable | 17/49 | €2,281 | €833 | -€1,448 | -63.5% |
| Amounts payable within one year | 42/48 | €2,281 | €833 | -€1,448 | -63.5% |
| Trade debts | 44 | €635 | €833 | +€198 | +31.2% |
| Suppliers | 440/4 | €635 | €833 | +€198 | +31.2% |
| Taxes, remuneration and social security | 45 | €1,646 | - | -€1,646 | |
| Taxes | 450/3 | €1,646 | - | -€1,646 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,769 | €2,962 | +€1,193 | +67.4% |
| Other operating charges | 640/8 | €564 | €582 | +€18 | +3.3% |
| Gross operating margin | 9900 | €7,145 | €3,862 | -€3,282 | -45.9% |
| Operating profit (loss) | 9901 | €4,811 | €318 | -€4,493 | -93.4% |
| Financial income | 75/76B | €15 | €40 | +€26 | +174% |
| Recurring financial income | 75 | €15 | €40 | +€26 | +174% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €4,691 | €209 | -€4,482 | -95.6% |
| Income taxes | 67/77 | €1,646 | €759 | -€886 | -53.9% |
| Profit (loss) for the period | 9904 | €3,046 | -€551 | -€3,596 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,046 | -€551 | -€3,596 |
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 25 October 2026 via checked.be.