KOPMAN: 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.
KOPMAN
Largest movements
- Cash +€30,575
up €30,575 (+44.1%), from €69,315 to €99,890
mainly Net result for the year (+€64,628) and Tax, wage and social debts (+€9,223)
- Receivables within one year +€29,518
up €29,518 (+183%), from €16,105 to €45,623
- Tangible fixed assets -€1,650
down €1,650 (-27.4%), from €6,018 to €4,367
of which Furniture and vehicles: -€1,337
- Reserves +€50,719
up €50,719 (+77.5%), from €65,474 to €116,193
- Tax, wage and social debts +€9,223
up €9,223 (+48.1%), from €19,190 to €28,413
of which Taxes: +€9,223
- Other debts -€1,499
down €1,499 (-100%), from €1,499 to €0
- Gross operating margin +€38,477
up €38,477 (+81.0%), from €47,493 to €85,969
- Taxes +€8,826
up €8,826 (+87.5%), from €10,091 to €18,917
- Other operating charges -€927
down €927 (-62.2%), from €1,490 to €562
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 | €91,438 | €149,881 | +€58,443 | +63.9% |
| Fixed assets | 21/28 | €6,018 | €4,367 | -€1,650 | -27.4% |
| Tangible fixed assets | 22/27 | €6,018 | €4,367 | -€1,650 | -27.4% |
| Plant, machinery and equipment | 23 | €665 | €352 | -€313 | -47.1% |
| Furniture and vehicles | 24 | €5,353 | €4,016 | -€1,337 | -25.0% |
| Current assets | 29/58 | €85,421 | €145,513 | +€60,093 | +70.3% |
| Amounts receivable within one year | 40/41 | €16,105 | €45,623 | +€29,518 | +183% |
| Trade receivables | 40 | €16,105 | €45,623 | +€29,518 | +183% |
| Cash at bank and in hand | 54/58 | €69,315 | €99,890 | +€30,575 | +44.1% |
| Total equity and liabilities | 10/49 | €91,438 | €149,881 | +€58,443 | +63.9% |
| Equity | 10/15 | €70,474 | €121,193 | +€50,719 | +72.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €65,474 | €116,193 | +€50,719 | +77.5% |
| Distributable reserves | 133 | €65,474 | €116,193 | +€50,719 | +77.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €20,964 | €28,688 | +€7,724 | +36.8% |
| Amounts payable within one year | 42/48 | €20,689 | €28,413 | +€7,724 | +37.3% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €19,190 | €28,413 | +€9,223 | +48.1% |
| Taxes | 450/3 | €19,190 | €28,413 | +€9,223 | +48.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,499 | €0 | -€1,499 | -100% |
| Accrued charges and deferred income | 492/3 | €275 | €275 | = | 0.0% |
| Non-recurring operating income | 76A | - | €8,000 | +€8,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,433 | €1,650 | -€783 | -32.2% |
| Other operating charges | 640/8 | €1,490 | €562 | -€927 | -62.2% |
| Gross operating margin | 9900 | €47,493 | €85,969 | +€38,477 | +81.0% |
| Operating profit (loss) | 9901 | €43,570 | €83,757 | +€40,187 | +92.2% |
| Financial income | 75/76B | - | €138 | +€138 | |
| Recurring financial income | 75 | - | €138 | +€138 | |
| Financial charges | 65/66B | €316 | €350 | +€34 | +10.6% |
| Recurring financial charges | 65 | €316 | €350 | +€34 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €43,254 | €83,545 | +€40,291 | +93.1% |
| Income taxes | 67/77 | €10,091 | €18,917 | +€8,826 | +87.5% |
| Profit (loss) for the period | 9904 | €33,163 | €64,628 | +€31,465 | +94.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,163 | €64,628 | +€31,465 | +94.9% |
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 19 October 2026 via checked.be.