KOPER - METSEMAKERS: 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.
KOPER - METSEMAKERS
Largest movements
- Receivables within one year +€6,674
up €6,674 (+41.0%), from €16,296 to €22,970
- Reserves +€10,443
up €10,443 (+21.7%), from €48,201 to €58,644
- Tax, wage and social debts -€3,251
down €3,251 (-50.7%), from €6,408 to €3,158
- Financial income +€414
up €414 (+41.3%), from €1,003 to €1,417
- Gross operating margin +€345
up €345 (+1.8%), from €18,814 to €19,159
- Taxes +€219
up €219 (+4.2%), from €5,210 to €5,429
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 | €92,967 | €100,167 | +€7,200 | +7.7% |
| Fixed assets | 21/28 | €46,638 | €46,410 | -€228 | -0.5% |
| Tangible fixed assets | 22/27 | €2,118 | €1,890 | -€228 | -10.7% |
| Land and buildings | 22 | €2,118 | €1,890 | -€228 | -10.7% |
| Financial fixed assets | 28 | €44,520 | €44,520 | = | 0.0% |
| Current assets | 29/58 | €46,329 | €53,757 | +€7,428 | +16.0% |
| Amounts receivable within one year | 40/41 | €16,296 | €22,970 | +€6,674 | +41.0% |
| Other amounts receivable | 41 | €16,296 | €22,970 | +€6,674 | +41.0% |
| Cash at bank and in hand | 54/58 | €29,722 | €30,467 | +€746 | +2.5% |
| Deferred charges and accrued income | 490/1 | €311 | €319 | +€8 | +2.6% |
| Total equity and liabilities | 10/49 | €92,967 | €100,167 | +€7,200 | +7.7% |
| Equity | 10/15 | €84,145 | €94,588 | +€10,443 | +12.4% |
| Contributions | 10/11 | €35,945 | €35,945 | = | 0.0% |
| Reserves | 13 | €48,201 | €58,644 | +€10,443 | +21.7% |
| Distributable reserves | 133 | €48,201 | €58,644 | +€10,443 | +21.7% |
| Amounts payable | 17/49 | €8,822 | €5,579 | -€3,243 | -36.8% |
| Amounts payable within one year | 42/48 | €8,822 | €5,579 | -€3,243 | -36.8% |
| Trade debts | 44 | €1,211 | €1,255 | +€44 | +3.6% |
| Suppliers | 440/4 | €1,211 | €1,255 | +€44 | +3.6% |
| Taxes, remuneration and social security | 45 | €6,408 | €3,158 | -€3,251 | -50.7% |
| Taxes | 450/3 | €6,408 | €3,158 | -€3,251 | -50.7% |
| Other amounts payable | 47/48 | €1,203 | €1,166 | -€36 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €227 | €228 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,658 | €2,743 | +€85 | +3.2% |
| Gross operating margin | 9900 | €18,814 | €19,159 | +€345 | +1.8% |
| Operating profit (loss) | 9901 | €15,928 | €16,188 | +€260 | +1.6% |
| Financial income | 75/76B | €1,003 | €1,417 | +€414 | +41.3% |
| Recurring financial income | 75 | €1,003 | €1,417 | +€414 | +41.3% |
| Financial charges | 65/66B | €65 | €67 | +€1 | +2.0% |
| Recurring financial charges | 65 | €65 | €67 | +€1 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €16,865 | €17,538 | +€673 | +4.0% |
| Income taxes | 67/77 | €5,210 | €5,429 | +€219 | +4.2% |
| Profit (loss) for the period | 9904 | €11,655 | €12,109 | +€454 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,655 | €12,109 | +€454 | +3.9% |
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 11 October 2026 via checked.be.