Kopman: 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.
Kopman
Largest movements
- Receivables after one year +€50,000
up €50,000 (+100.0%), from €50,000 to €100,000
- Cash +€10,062
up €10,062 (+10.7%), from €93,902 to €103,964
mainly Net result for the year (+€74,168) and Trade debts (+€10,547)
- Tangible fixed assets +€7,527
up €7,527 (+303.1%), from €2,483 to €10,011
of which Furniture and vehicles: +€6,027
- Reserves +€74,168
up €74,168 (+65.8%), from €112,786 to €186,953
- Tax, wage and social debts -€15,513
down €15,513 (-34.5%), from €44,993 to €29,479
- Trade debts +€10,547
up €10,547 (+616.4%), from €1,711 to €12,258
- Gross operating margin -€64,168
down €64,168 (-41.0%), from €156,614 to €92,445
- Taxes -€18,741
down €18,741 (-44.3%), from €42,302 to €23,562
- Financial income +€5,610
up €5,610 (+142.6%), from €3,935 to €9,545
- Other operating charges -€1,620
down €1,620 (-55.0%), from €2,945 to €1,325
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 | €217,175 | €288,724 | +€71,549 | +32.9% |
| Fixed assets | 21/28 | €52,483 | €60,011 | +€7,527 | +14.3% |
| Tangible fixed assets | 22/27 | €2,483 | €10,011 | +€7,527 | +303.1% |
| Furniture and vehicles | 24 | €2,483 | €8,510 | +€6,027 | +242.7% |
| Other tangible fixed assets | 26 | - | €1,501 | +€1,501 | |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €164,692 | €228,714 | +€64,022 | +38.9% |
| Amounts receivable after more than one year | 29 | €50,000 | €100,000 | +€50,000 | +100.0% |
| Other amounts receivable | 291 | €50,000 | €100,000 | +€50,000 | +100.0% |
| Amounts receivable within one year | 40/41 | €14,849 | €17,262 | +€2,413 | +16.3% |
| Trade receivables | 40 | €14,849 | €17,262 | +€2,413 | +16.3% |
| Cash at bank and in hand | 54/58 | €93,902 | €103,964 | +€10,062 | +10.7% |
| Deferred charges and accrued income | 490/1 | €5,941 | €7,488 | +€1,547 | +26.0% |
| Total equity and liabilities | 10/49 | €217,175 | €288,724 | +€71,549 | +32.9% |
| Equity | 10/15 | €147,786 | €221,953 | +€74,168 | +50.2% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Reserves | 13 | €112,786 | €186,953 | +€74,168 | +65.8% |
| Distributable reserves | 133 | €112,786 | €186,953 | +€74,168 | +65.8% |
| Amounts payable | 17/49 | €69,390 | €66,771 | -€2,618 | -3.8% |
| Amounts payable within one year | 42/48 | €67,480 | €65,051 | -€2,429 | -3.6% |
| Trade debts | 44 | €1,711 | €12,258 | +€10,547 | +616.4% |
| Suppliers | 440/4 | €1,711 | €12,258 | +€10,547 | +616.4% |
| Taxes, remuneration and social security | 45 | €44,993 | €29,479 | -€15,513 | -34.5% |
| Taxes | 450/3 | €44,993 | €29,479 | -€15,513 | -34.5% |
| Other amounts payable | 47/48 | €20,777 | €23,313 | +€2,537 | +12.2% |
| Accrued charges and deferred income | 492/3 | €1,909 | €1,720 | -€189 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €139 | €1,090 | +€951 | +686.5% |
| Other operating charges | 640/8 | €2,945 | €1,325 | -€1,620 | -55.0% |
| Gross operating margin | 9900 | €156,614 | €92,445 | -€64,168 | -41.0% |
| Operating profit (loss) | 9901 | €153,531 | €90,031 | -€63,500 | -41.4% |
| Financial income | 75/76B | €3,935 | €9,545 | +€5,610 | +142.6% |
| Recurring financial income | 75 | €3,935 | €9,545 | +€5,610 | +142.6% |
| Financial charges | 65/66B | €2,378 | €1,847 | -€531 | -22.3% |
| Recurring financial charges | 65 | €2,378 | €1,847 | -€531 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €155,088 | €97,729 | -€57,359 | -37.0% |
| Income taxes | 67/77 | €42,302 | €23,562 | -€18,741 | -44.3% |
| Profit (loss) for the period | 9904 | €112,786 | €74,168 | -€38,618 | -34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €112,786 | €74,168 | -€38,618 | -34.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.