KOPERINO: what changed
Two fiscal 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.
KOPERINO
Largest movements
- Cash -€5,564
down €5,564 (-85.4%), from €6,513 to €949
mainly Net result for the year (-€10,688) and Receivables within one year (-€2,248)
- Receivables within one year +€2,248
up €2,248 (+2.2%), from €101,481 to €103,729
of which Other amounts receivable: +€5,273
- Profit (loss) carried forward -€10,688
down €10,688 (-0.2%), from -€4.3m to -€4.3m
- Other debts +€10,500
up €10,500 (+1.2%), from €865,000 to €875,500
- Trade debts -€1,860
down €1,860 (-4.3%), from €42,800 to €40,940
- Gross operating margin +€191,690
up €191,690 (+95.2%), from -€201,282 to -€9,592
- Staff costs -€6,423
no longer reported in 2025 (was €6,423)
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 | €135,334 | €132,090 | -€3,244 | -2.4% |
| Fixed assets | 21/28 | €27,340 | €27,340 | = | 0.0% |
| Tangible fixed assets | 22/27 | €27,340 | €27,340 | = | 0.0% |
| Land and buildings | 22 | €27,340 | €27,340 | = | 0.0% |
| Current assets | 29/58 | €107,994 | €104,750 | -€3,244 | -3.0% |
| Amounts receivable within one year | 40/41 | €101,481 | €103,729 | +€2,248 | +2.2% |
| Trade receivables | 40 | €44,705 | €41,680 | -€3,025 | -6.8% |
| Other amounts receivable | 41 | €56,776 | €62,049 | +€5,273 | +9.3% |
| Cash at bank and in hand | 54/58 | €6,513 | €949 | -€5,564 | -85.4% |
| Deferred charges and accrued income | 490/1 | - | €72 | +€72 | |
| Total equity and liabilities | 10/49 | €135,334 | €132,090 | -€3,244 | -2.4% |
| Equity | 10/15 | -€776,881 | -€787,569 | -€10,688 | -1.4% |
| Contributions | 10/11 | €3,451,940 | €3,451,940 | = | 0.0% |
| Capital | 10 | €3,451,940 | €3,451,940 | = | 0.0% |
| Issued capital | 100 | €3,451,940 | €3,451,940 | = | 0.0% |
| Reserves | 13 | €101,797 | €101,797 | = | 0.0% |
| Non-distributable reserves | 130/1 | €101,797 | €101,797 | = | 0.0% |
| Legal reserve | 130 | €101,797 | €101,797 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,330,618 | -€4,341,306 | -€10,688 | -0.2% |
| Provisions and deferred taxes | 16 | €2,100 | €1,950 | -€150 | -7.1% |
| Provisions for liabilities and charges | 160/5 | €2,100 | €1,950 | -€150 | -7.1% |
| Other liabilities and charges | 164/5 | €2,100 | €1,950 | -€150 | -7.1% |
| Amounts payable | 17/49 | €910,115 | €917,709 | +€7,594 | +0.8% |
| Amounts payable within one year | 42/48 | €908,079 | €916,611 | +€8,532 | +0.9% |
| Trade debts | 44 | €42,800 | €40,940 | -€1,860 | -4.3% |
| Suppliers | 440/4 | €42,800 | €40,940 | -€1,860 | -4.3% |
| Taxes, remuneration and social security | 45 | €279 | €171 | -€108 | -38.7% |
| Taxes | 450/3 | €279 | €171 | -€108 | -38.7% |
| Other amounts payable | 47/48 | €865,000 | €875,500 | +€10,500 | +1.2% |
| Accrued charges and deferred income | 492/3 | €2,036 | €1,098 | -€938 | -46.1% |
| Remuneration, social security and pensions | 62 | €6,423 | - | -€6,423 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100 | - | -€100 | |
| Other operating charges | 640/8 | €2,670 | €1,089 | -€1,581 | -59.2% |
| Gross operating margin | 9900 | -€201,282 | -€9,592 | +€191,690 | +95.2% |
| Operating profit (loss) | 9901 | -€210,475 | -€10,681 | +€199,794 | +94.9% |
| Financial income | 75/76B | €1,340 | €1,165 | -€175 | -13.1% |
| Recurring financial income | 75 | €1,340 | €1,165 | -€175 | -13.1% |
| Financial charges | 65/66B | €1,308 | €1,000 | -€308 | -23.5% |
| Recurring financial charges | 65 | €1,308 | €1,000 | -€308 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | -€210,443 | -€10,516 | +€199,927 | +95.0% |
| Income taxes | 67/77 | €174 | €172 | -€2 | -1.1% |
| Profit (loss) for the period | 9904 | -€210,617 | -€10,688 | +€199,929 | +94.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€210,617 | -€10,688 | +€199,929 | +94.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.