KOPEREK & CO: 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.
KOPEREK & CO
Largest movements
- Cash +€5,613
up €5,613 (+35.5%), from €15,820 to €21,433
mainly Net result for the year (+€4,897) and Other debts (+€1,365)
- Receivables within one year -€299
down €299 (-41.1%), from €727 to €428
- Profit (loss) carried forward +€4,897
up €4,897 (+77.2%), from €6,344 to €11,241
- Other debts +€1,365
up €1,365 (+293.5%), from €465 to €1,830
- Trade debts -€1,072
down €1,072 (-92.7%), from €1,156 to €85
- Accrued charges and deferred income +€300
up €300 (+26.7%), from €1,125 to €1,425
- Tax, wage and social debts -€242
down €242 (-56.4%), from €428 to €187
- Taxes +€716
new in 2025: €716
- Gross operating margin -€574
down €574 (-7.9%), from €7,271 to €6,697
- Other operating charges +€397
up €397 (+118.2%), from €336 to €733
- Depreciation -€146
down €146 (-42.2%), from €346 to €200
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 | €17,579 | €22,827 | +€5,248 | +29.9% |
| Fixed assets | 21/28 | €802 | €602 | -€200 | -24.9% |
| Tangible fixed assets | 22/27 | €802 | €602 | -€200 | -24.9% |
| Plant, machinery and equipment | 23 | €802 | €602 | -€200 | -24.9% |
| Current assets | 29/58 | €16,777 | €22,225 | +€5,448 | +32.5% |
| Amounts receivable within one year | 40/41 | €727 | €428 | -€299 | -41.1% |
| Trade receivables | 40 | €727 | €428 | -€299 | -41.1% |
| Cash at bank and in hand | 54/58 | €15,820 | €21,433 | +€5,613 | +35.5% |
| Deferred charges and accrued income | 490/1 | €230 | €363 | +€133 | +57.9% |
| Total equity and liabilities | 10/49 | €17,579 | €22,827 | +€5,248 | +29.9% |
| Equity | 10/15 | €14,404 | €19,301 | +€4,897 | +34.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,344 | €11,241 | +€4,897 | +77.2% |
| Amounts payable | 17/49 | €3,175 | €3,526 | +€351 | +11.1% |
| Amounts payable within one year | 42/48 | €2,050 | €2,101 | +€51 | +2.5% |
| Trade debts | 44 | €1,156 | €85 | -€1,072 | -92.7% |
| Suppliers | 440/4 | €1,156 | €85 | -€1,072 | -92.7% |
| Taxes, remuneration and social security | 45 | €428 | €187 | -€242 | -56.4% |
| Taxes | 450/3 | €428 | €187 | -€242 | -56.4% |
| Other amounts payable | 47/48 | €465 | €1,830 | +€1,365 | +293.5% |
| Accrued charges and deferred income | 492/3 | €1,125 | €1,425 | +€300 | +26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €346 | €200 | -€146 | -42.2% |
| Other operating charges | 640/8 | €336 | €733 | +€397 | +118.2% |
| Gross operating margin | 9900 | €7,271 | €6,697 | -€574 | -7.9% |
| Operating profit (loss) | 9901 | €6,589 | €5,764 | -€825 | -12.5% |
| Financial charges | 65/66B | €120 | €151 | +€31 | +26.3% |
| Recurring financial charges | 65 | €120 | €151 | +€31 | +26.3% |
| Profit (loss) for the period before taxes | 9903 | €6,469 | €5,613 | -€857 | -13.2% |
| Income taxes | 67/77 | - | €716 | +€716 | |
| Profit (loss) for the period | 9904 | €6,469 | €4,897 | -€1,573 | -24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,469 | €4,897 | -€1,573 | -24.3% |
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 10 October 2026 via checked.be.