KOPPA MEDIA: 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.
KOPPA MEDIA
Largest movements
- Current investments +€5,800
new in 2025: €5,800
- Cash +€5,260
up €5,260 (+25.9%), from €20,304 to €25,563
mainly Net result for the year (+€8,188) and Receivables within one year (+€3,318)
- Receivables within one year -€3,318
down €3,318 (-11.8%), from €28,214 to €24,896
of which Trade receivables: -€3,318
- Reserves +€8,188
up €8,188 (+17.7%), from €46,320 to €54,509
- Other debts -€2,429
down €2,429 (-12.9%), from €18,880 to €16,451
- Accrued charges and deferred income -€1,875
down €1,875 (-83.3%), from €2,250 to €375
- Tax, wage and social debts +€1,236
up €1,236 (+102%), from €1,216 to €2,452
- Trade debts +€1,086
up €1,086 (+90.3%), from €1,202 to €2,288
- Gross operating margin -€10,632
down €10,632 (-50.5%), from €21,068 to €10,436
- Financial income -€1,499
down €1,499 (-99.6%), from €1,505 to €6
- Financial charges -€1,477
down €1,477 (-84.6%), from €1,747 to €270
- Taxes +€820
up €820 (+711%), from €115 to €935
- Depreciation +€320
up €320 (+53.2%), from €601 to €921
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 | €88,469 | €94,675 | +€6,206 | +7.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €37,932 | €37,012 | -€921 | -2.4% |
| Tangible fixed assets | 22/27 | €2,127 | €1,207 | -€921 | -43.3% |
| Furniture and vehicles | 24 | €2,127 | €1,207 | -€921 | -43.3% |
| Financial fixed assets | 28 | €35,805 | €35,805 | = | 0.0% |
| Current assets | 29/58 | €50,537 | €57,664 | +€7,127 | +14.1% |
| Amounts receivable within one year | 40/41 | €28,214 | €24,896 | -€3,318 | -11.8% |
| Trade receivables | 40 | €9,964 | €6,646 | -€3,318 | -33.3% |
| Other amounts receivable | 41 | €18,250 | €18,250 | = | 0.0% |
| Current investments | 50/53 | - | €5,800 | +€5,800 | |
| Cash at bank and in hand | 54/58 | €20,304 | €25,563 | +€5,260 | +25.9% |
| Deferred charges and accrued income | 490/1 | €2,020 | €1,405 | -€615 | -30.5% |
| Total equity and liabilities | 10/49 | €88,469 | €94,675 | +€6,206 | +7.0% |
| Equity | 10/15 | €64,920 | €73,109 | +€8,188 | +12.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €46,320 | €54,509 | +€8,188 | +17.7% |
| Distributable reserves | 133 | €46,320 | €54,509 | +€8,188 | +17.7% |
| Amounts payable | 17/49 | €23,549 | €21,567 | -€1,982 | -8.4% |
| Amounts payable within one year | 42/48 | €21,299 | €21,192 | -€107 | -0.5% |
| Trade debts | 44 | €1,202 | €2,288 | +€1,086 | +90.3% |
| Suppliers | 440/4 | €1,202 | €2,288 | +€1,086 | +90.3% |
| Taxes, remuneration and social security | 45 | €1,216 | €2,452 | +€1,236 | +102% |
| Taxes | 450/3 | €1,216 | €2,452 | +€1,236 | +102% |
| Other amounts payable | 47/48 | €18,880 | €16,451 | -€2,429 | -12.9% |
| Accrued charges and deferred income | 492/3 | €2,250 | €375 | -€1,875 | -83.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €601 | €921 | +€320 | +53.2% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.5% |
| Non-recurring operating charges | 66A | €8,281 | €0 | -€8,281 | -100% |
| Gross operating margin | 9900 | €21,068 | €10,436 | -€10,632 | -50.5% |
| Operating profit (loss) | 9901 | €12,061 | €9,388 | -€2,673 | -22.2% |
| Financial income | 75/76B | €1,505 | €6 | -€1,499 | -99.6% |
| Recurring financial income | 75 | €1,505 | €6 | -€1,499 | -99.6% |
| Financial charges | 65/66B | €1,747 | €270 | -€1,477 | -84.6% |
| Recurring financial charges | 65 | €1,747 | €270 | -€1,477 | -84.6% |
| Profit (loss) for the period before taxes | 9903 | €11,819 | €9,124 | -€2,695 | -22.8% |
| Income taxes | 67/77 | €115 | €935 | +€820 | +711% |
| Profit (loss) for the period | 9904 | €11,704 | €8,188 | -€3,515 | -30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,704 | €8,188 | -€3,515 | -30.0% |
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 16 October 2026 via checked.be.