KOPERBRAU: 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.
KOPERBRAU
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€25,435
down €25,435 (-21.5%), from €118,221 to €92,786
- Profit (loss) carried forward +€24,045
up €24,045 (+4.9%), from €493,200 to €517,245
- Gross operating margin +€2,057
up €2,057 (+5.1%), from €40,225 to €42,282
- Other operating charges +€1,060
up €1,060 (+32.9%), from €3,227 to €4,287
- Financial charges -€966
down €966 (-13.1%), from €7,364 to €6,398
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €840,684 | €836,236 | -€4,448 | -0.5% |
| Fixed assets | 21/28 | €554,084 | €554,084 | = | 0.0% |
| Tangible fixed assets | 22/27 | €553,340 | €553,340 | = | 0.0% |
| Land and buildings | 22 | €553,340 | €553,340 | = | 0.0% |
| Financial fixed assets | 28 | €744 | €744 | = | 0.0% |
| Current assets | 29/58 | €286,600 | €282,152 | -€4,448 | -1.6% |
| Amounts receivable after more than one year | 29 | €240,000 | €240,000 | = | 0.0% |
| Other amounts receivable | 291 | €240,000 | €240,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €46,600 | €42,152 | -€4,448 | -9.5% |
| Other amounts receivable | 41 | €46,600 | €42,152 | -€4,448 | -9.5% |
| Total equity and liabilities | 10/49 | €840,684 | €836,236 | -€4,448 | -0.5% |
| Equity | 10/15 | €671,400 | €695,445 | +€24,045 | +3.6% |
| Contributions | 10/11 | €162,000 | €162,000 | = | 0.0% |
| Capital | 10 | €162,000 | €162,000 | = | 0.0% |
| Issued capital | 100 | €162,000 | €162,000 | = | 0.0% |
| Reserves | 13 | €16,200 | €16,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,200 | €16,200 | = | 0.0% |
| Legal reserve | 130 | €16,200 | €16,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €493,200 | €517,245 | +€24,045 | +4.9% |
| Amounts payable | 17/49 | €169,284 | €140,791 | -€28,493 | -16.8% |
| Amounts payable after more than one year | 17 | €118,221 | €92,786 | -€25,435 | -21.5% |
| Financial debts | 170/4 | €118,221 | €92,786 | -€25,435 | -21.5% |
| Amounts payable within one year | 42/48 | €50,813 | €47,756 | -€3,058 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €24,696 | €25,435 | +€739 | +3.0% |
| Financial debts | 43 | €8,661 | €5,165 | -€3,496 | -40.4% |
| Credit institutions | 430/8 | €8,661 | €5,165 | -€3,496 | -40.4% |
| Taxes, remuneration and social security | 45 | €17,457 | €17,155 | -€301 | -1.7% |
| Taxes | 450/3 | €17,457 | €17,155 | -€301 | -1.7% |
| Accrued charges and deferred income | 492/3 | €249 | €249 | = | 0.0% |
| Other operating charges | 640/8 | €3,227 | €4,287 | +€1,060 | +32.9% |
| Gross operating margin | 9900 | €40,225 | €42,282 | +€2,057 | +5.1% |
| Operating profit (loss) | 9901 | €36,998 | €37,996 | +€997 | +2.7% |
| Financial income | 75/76B | €1,200 | €1,200 | = | 0.0% |
| Recurring financial income | 75 | €1,200 | €1,200 | = | 0.0% |
| Financial charges | 65/66B | €7,364 | €6,398 | -€966 | -13.1% |
| Recurring financial charges | 65 | €7,364 | €6,398 | -€966 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €30,835 | €32,798 | +€1,963 | +6.4% |
| Income taxes | 67/77 | €8,403 | €8,753 | +€350 | +4.2% |
| Profit (loss) for the period | 9904 | €22,432 | €24,045 | +€1,613 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,432 | €24,045 | +€1,613 | +7.2% |
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 9 October 2026 via checked.be.