KOPHI: 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.
KOPHI
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year +€134,100
new in 2025: €134,100
- Other debts -€133,100
no longer reported in 2025 (was €133,100)
- Gross operating margin +€2,020
up €2,020, from -€1,507 to €513
- Other operating charges -€499
down €499 (-47.6%), from €1,048 to €549
- Purchases and services +€64
new in 2025: €64
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 | €100,641 | €100,964 | +€323 | +0.3% |
| Current assets | 29/58 | €100,641 | €100,964 | +€323 | +0.3% |
| Stocks and contracts in progress | 3 | €100,000 | €100,000 | = | 0.0% |
| Stocks | 30/36 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €641 | €964 | +€323 | +50.5% |
| Total equity and liabilities | 10/49 | €100,641 | €100,964 | +€323 | +0.3% |
| Equity | 10/15 | -€33,071 | -€33,136 | -€65 | -0.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,271 | -€39,336 | -€65 | -0.2% |
| Amounts payable | 17/49 | €133,712 | €134,100 | +€388 | +0.3% |
| Amounts payable after more than one year | 17 | - | €134,100 | +€134,100 | |
| Other amounts payable | 178/9 | - | €134,100 | +€134,100 | |
| Amounts payable within one year | 42/48 | €133,135 | - | -€133,135 | |
| Trade debts | 44 | €35 | - | -€35 | |
| Suppliers | 440/4 | €35 | - | -€35 | |
| Other amounts payable | 47/48 | €133,100 | - | -€133,100 | |
| Accrued charges and deferred income | 492/3 | €577 | - | -€577 | |
| Non-recurring operating income | 76A | - | €577 | +€577 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €64 | +€64 | |
| Other operating charges | 640/8 | €1,048 | €549 | -€499 | -47.6% |
| Gross operating margin | 9900 | -€1,507 | €513 | +€2,020 | |
| Operating profit (loss) | 9901 | -€2,555 | -€36 | +€2,519 | +98.6% |
| Financial charges | 65/66B | €24 | €29 | +€5 | +20.8% |
| Recurring financial charges | 65 | €24 | €29 | +€5 | +20.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,579 | -€65 | +€2,514 | +97.5% |
| Profit (loss) for the period | 9904 | -€2,579 | -€65 | +€2,514 | +97.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,579 | -€65 | +€2,514 | +97.5% |
Source: filed annual accounts (NBB), financial years ended 29 February 2024 and 28 February 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.