KOPIEPLAN: 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.
KOPIEPLAN
Largest movements
- Cash +€1,298
up €1,298 (+6.0%), from €21,665 to €22,962
mainly Net result for the year (+€25,825) and Depreciation (+€1,296)
- Tangible fixed assets -€1,296
down €1,296 (-65.5%), from €1,980 to €684
of which Plant, machinery and equipment: -€840
- Profit (loss) carried forward +€25,825
up €25,825 (+13.9%), from -€185,133 to -€159,308
- Other debts -€23,579
down €23,579 (-13.0%), from €181,013 to €157,434
- Trade debts -€1,683
down €1,683 (-62.6%), from €2,690 to €1,007
- Depreciation -€316
down €316 (-19.6%), from €1,612 to €1,296
- Financial income +€297
up €297 (+194.1%), from €153 to €450
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 | €47,698 | €48,499 | +€801 | +1.7% |
| Fixed assets | 21/28 | €1,980 | €684 | -€1,296 | -65.5% |
| Tangible fixed assets | 22/27 | €1,980 | €684 | -€1,296 | -65.5% |
| Plant, machinery and equipment | 23 | €1,524 | €684 | -€840 | -55.1% |
| Furniture and vehicles | 24 | €456 | - | -€456 | |
| Current assets | 29/58 | €45,719 | €47,815 | +€2,097 | +4.6% |
| Stocks and contracts in progress | 3 | €16,400 | €16,400 | = | 0.0% |
| Stocks | 30/36 | €16,400 | €16,400 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,519 | €6,853 | +€334 | +5.1% |
| Trade receivables | 40 | €6,476 | €6,825 | +€348 | +5.4% |
| Other amounts receivable | 41 | €42 | €28 | -€14 | -32.9% |
| Cash at bank and in hand | 54/58 | €21,665 | €22,962 | +€1,298 | +6.0% |
| Deferred charges and accrued income | 490/1 | €1,136 | €1,600 | +€464 | +40.9% |
| Total equity and liabilities | 10/49 | €47,698 | €48,499 | +€801 | +1.7% |
| Equity | 10/15 | -€137,590 | -€111,765 | +€25,825 | +18.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,943 | €28,943 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €27,084 | €27,084 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€185,133 | -€159,308 | +€25,825 | +13.9% |
| Amounts payable | 17/49 | €185,289 | €160,264 | -€25,025 | -13.5% |
| Amounts payable within one year | 42/48 | €185,289 | €160,264 | -€25,025 | -13.5% |
| Trade debts | 44 | €2,690 | €1,007 | -€1,683 | -62.6% |
| Suppliers | 440/4 | €2,690 | €1,007 | -€1,683 | -62.6% |
| Taxes, remuneration and social security | 45 | €1,585 | €1,823 | +€238 | +15.0% |
| Taxes | 450/3 | €1,585 | €1,823 | +€238 | +15.0% |
| Other amounts payable | 47/48 | €181,013 | €157,434 | -€23,579 | -13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,612 | €1,296 | -€316 | -19.6% |
| Other operating charges | 640/8 | €1,259 | €1,060 | -€199 | -15.8% |
| Gross operating margin | 9900 | €27,845 | €27,786 | -€59 | -0.2% |
| Operating profit (loss) | 9901 | €24,974 | €25,430 | +€456 | +1.8% |
| Financial income | 75/76B | €153 | €450 | +€297 | +194.1% |
| Recurring financial income | 75 | €153 | €450 | +€297 | +194.1% |
| Financial charges | 65/66B | €62 | €55 | -€7 | -11.2% |
| Recurring financial charges | 65 | €62 | €55 | -€7 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €25,065 | €25,825 | +€760 | +3.0% |
| Profit (loss) for the period | 9904 | €25,065 | €25,825 | +€760 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,065 | €25,825 | +€760 | +3.0% |
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 5 October 2026 via checked.be.