KOPGIMMO: 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.
KOPGIMMO
Largest movements
- Cash -€36,940
down €36,940 (-95.6%), from €38,647 to €1,706
mainly Investment in fixed assets (net) (-€36,026) and Receivables within one year (-€31,282)
- Financial fixed assets +€34,680
new in 2025: €34,680
- Receivables within one year +€31,282
up €31,282 (+405.5%), from €7,714 to €38,995
of which Other amounts receivable: +€28,217
- Deferred charges and accrued income +€1,662
new in 2025: €1,662
- Formation expenses -€1,448
down €1,448 (-100.0%), from €1,448 to €0
- Other debts +€25,839
up €25,839 (+290.5%), from €8,894 to €34,733
- Current portion of long-term debt +€9,643
new in 2025: €9,643
- Debts after one year -€5,735
down €5,735 (-38.2%), from €15,000 to €9,265
- Tax, wage and social debts -€1,366
down €1,366 (-22.8%), from €5,988 to €4,623
- Trade debts +€1,224
up €1,224 (+52.9%), from €2,315 to €3,539
- Gross operating margin -€12,222
down €12,222 (-75.4%), from €16,216 to €3,994
- Taxes -€2,805
down €2,805 (-83.3%), from €3,366 to €561
- Other operating charges +€1,056
new in 2025: €1,056
- Depreciation +€1,055
up €1,055 (+240.0%), from €440 to €1,494
- Financial charges +€930
new in 2025: €930
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 | €47,808 | €78,343 | +€30,535 | +63.9% |
| Formation expenses | 20 | €1,448 | €0 | -€1,448 | -100.0% |
| Fixed assets | 21/28 | - | €35,979 | +€35,979 | |
| Tangible fixed assets | 22/27 | - | €1,299 | +€1,299 | |
| Plant, machinery and equipment | 23 | - | €1,299 | +€1,299 | |
| Financial fixed assets | 28 | - | €34,680 | +€34,680 | |
| Current assets | 29/58 | €46,360 | €42,364 | -€3,996 | -8.6% |
| Amounts receivable within one year | 40/41 | €7,714 | €38,995 | +€31,282 | +405.5% |
| Trade receivables | 40 | €7,714 | €10,779 | +€3,065 | +39.7% |
| Other amounts receivable | 41 | - | €28,217 | +€28,217 | |
| Cash at bank and in hand | 54/58 | €38,647 | €1,706 | -€36,940 | -95.6% |
| Deferred charges and accrued income | 490/1 | - | €1,662 | +€1,662 | |
| Total equity and liabilities | 10/49 | €47,808 | €78,343 | +€30,535 | +63.9% |
| Equity | 10/15 | €15,611 | €16,541 | +€930 | +6.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €12,611 | €13,541 | +€930 | +7.4% |
| Distributable reserves | 133 | €12,611 | €13,541 | +€930 | +7.4% |
| Amounts payable | 17/49 | €32,198 | €61,802 | +€29,605 | +91.9% |
| Amounts payable after more than one year | 17 | €15,000 | €9,265 | -€5,735 | -38.2% |
| Financial debts | 170/4 | €15,000 | €9,265 | -€5,735 | -38.2% |
| Amounts payable within one year | 42/48 | €17,198 | €52,538 | +€35,340 | +205.5% |
| Current portion of amounts payable after more than one year | 42 | - | €9,643 | +€9,643 | |
| Trade debts | 44 | €2,315 | €3,539 | +€1,224 | +52.9% |
| Suppliers | 440/4 | €2,315 | €3,539 | +€1,224 | +52.9% |
| Taxes, remuneration and social security | 45 | €5,988 | €4,623 | -€1,366 | -22.8% |
| Taxes | 450/3 | €5,988 | €4,623 | -€1,366 | -22.8% |
| Other amounts payable | 47/48 | €8,894 | €34,733 | +€25,839 | +290.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €440 | €1,494 | +€1,055 | +240.0% |
| Other operating charges | 640/8 | - | €1,056 | +€1,056 | |
| Gross operating margin | 9900 | €16,216 | €3,994 | -€12,222 | -75.4% |
| Operating profit (loss) | 9901 | €15,776 | €1,443 | -€14,334 | -90.9% |
| Financial income | 75/76B | €200 | €978 | +€778 | +388.3% |
| Recurring financial income | 75 | €200 | €978 | +€778 | +388.3% |
| Financial charges | 65/66B | - | €930 | +€930 | |
| Recurring financial charges | 65 | - | €930 | +€930 | |
| Profit (loss) for the period before taxes | 9903 | €15,977 | €1,491 | -€14,486 | -90.7% |
| Income taxes | 67/77 | €3,366 | €561 | -€2,805 | -83.3% |
| Profit (loss) for the period | 9904 | €12,611 | €930 | -€11,680 | -92.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,611 | €930 | -€11,680 | -92.6% |
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 3 October 2026 via checked.be.