kopjethee.be: 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.
kopjethee.be
Largest movements
- Stocks and contracts +€2,321
up €2,321 (+243%), from €954 to €3,276
- Cash -€705
down €705 (-17.3%), from €4,070 to €3,365
mainly Stocks and contracts (-€2,321) and Investment in fixed assets (net) (-€607)
- Receivables within one year +€100
up €100 (+172%), from €58 to €157
- Tangible fixed assets +€83
up €83 (+12.6%), from €656 to €738
of which Furniture and vehicles: +€410
- Trade debts +€2,332
up €2,332 (+112%), from €2,083 to €4,415
- Other debts -€256
down €256 (-4.7%), from €5,414 to €5,158
- Tax, wage and social debts -€178
down €178 (-43.2%), from €412 to €234
- Profit (loss) carried forward -€100
down €100 (-0.7%), from -€14,571 to -€14,671
- Gross operating margin +€2,229
up €2,229 (+1,577%), from €141 to €2,370
- Other operating charges +€523
up €523 (+51.1%), from €1,023 to €1,546
- Depreciation +€197
up €197 (+60.0%), from €328 to €525
- Financial charges -€28
down €28 (-9.7%), from €289 to €261
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.
Derived cash bridge
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 | €5,738 | €7,536 | +€1,798 | +31.3% |
| Fixed assets | 21/28 | €656 | €738 | +€83 | +12.6% |
| Tangible fixed assets | 22/27 | €656 | €738 | +€83 | +12.6% |
| Furniture and vehicles | 24 | - | €410 | +€410 | |
| Other tangible fixed assets | 26 | €656 | €328 | -€328 | -50.0% |
| Current assets | 29/58 | €5,082 | €6,798 | +€1,716 | +33.8% |
| Stocks and contracts in progress | 3 | €954 | €3,276 | +€2,321 | +243% |
| Stocks | 30/36 | €954 | €3,276 | +€2,321 | +243% |
| Amounts receivable within one year | 40/41 | €58 | €157 | +€100 | +172% |
| Other amounts receivable | 41 | €58 | €157 | +€100 | +172% |
| Cash at bank and in hand | 54/58 | €4,070 | €3,365 | -€705 | -17.3% |
| Total equity and liabilities | 10/49 | €5,738 | €7,536 | +€1,798 | +31.3% |
| Equity | 10/15 | -€2,171 | -€2,271 | -€100 | -4.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,571 | -€14,671 | -€100 | -0.7% |
| Amounts payable | 17/49 | €7,909 | €9,807 | +€1,898 | +24.0% |
| Amounts payable within one year | 42/48 | €7,909 | €9,807 | +€1,898 | +24.0% |
| Trade debts | 44 | €2,083 | €4,415 | +€2,332 | +112% |
| Suppliers | 440/4 | €2,083 | €4,415 | +€2,332 | +112% |
| Taxes, remuneration and social security | 45 | €412 | €234 | -€178 | -43.2% |
| Taxes | 450/3 | €412 | €234 | -€178 | -43.2% |
| Other amounts payable | 47/48 | €5,414 | €5,158 | -€256 | -4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €328 | €525 | +€197 | +60.0% |
| Other operating charges | 640/8 | €1,023 | €1,546 | +€523 | +51.1% |
| Gross operating margin | 9900 | €141 | €2,370 | +€2,229 | +1,577% |
| Operating profit (loss) | 9901 | -€1,209 | €300 | +€1,509 | |
| Financial income | 75/76B | €81 | €58 | -€23 | -28.6% |
| Recurring financial income | 75 | €81 | €58 | -€23 | -28.6% |
| Financial charges | 65/66B | €289 | €261 | -€28 | -9.7% |
| Recurring financial charges | 65 | €289 | €261 | -€28 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,418 | €96 | +€1,514 | |
| Income taxes | 67/77 | €192 | €196 | +€5 | +2.5% |
| Profit (loss) for the period | 9904 | -€1,609 | -€100 | +€1,509 | +93.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,609 | -€100 | +€1,509 | +93.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.