Köpping: 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.
Köpping
Largest movements
- Receivables within one year +€37,868
up €37,868 (+24.3%), from €155,560 to €193,428
- Tangible fixed assets -€4,255
down €4,255 (-5.7%), from €74,129 to €69,874
- Other debts +€18,262
up €18,262 (+106.4%), from €17,156 to €35,418
- Trade debts +€8,818
new in 2024: €8,818
- Tax, wage and social debts +€8,571
up €8,571 (+91.9%), from €9,327 to €17,898
- Gross operating margin -€11,985
down €11,985 (-54.9%), from €21,829 to €9,843
- Taxes +€4,323
up €4,323 (+102.7%), from €4,207 to €8,530
- Depreciation -€3,540
down €3,540 (-45.4%), from €7,794 to €4,255
- Financial income -€632
down €632 (-34.0%), from €1,858 to €1,226
- Financial charges +€275
up €275 (+184.1%), from €150 to €425
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €230,607 | €263,303 | +€32,695 | +14.2% |
| Fixed assets | 21/28 | €74,129 | €69,874 | -€4,255 | -5.7% |
| Tangible fixed assets | 22/27 | €74,129 | €69,874 | -€4,255 | -5.7% |
| Land and buildings | 22 | €74,129 | €69,874 | -€4,255 | -5.7% |
| Current assets | 29/58 | €156,478 | €193,428 | +€36,950 | +23.6% |
| Amounts receivable within one year | 40/41 | €155,560 | €193,428 | +€37,868 | +24.3% |
| Other amounts receivable | 41 | €155,560 | €193,428 | +€37,868 | +24.3% |
| Cash at bank and in hand | 54/58 | €918 | €0 | -€918 | -100.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €230,607 | €263,303 | +€32,695 | +14.2% |
| Equity | 10/15 | €203,525 | €201,169 | -€2,355 | -1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €159,344 | €159,344 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,408 | €2,408 | = | 0.0% |
| Distributable reserves | 133 | €155,075 | €155,075 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,581 | €23,226 | -€2,355 | -9.2% |
| Amounts payable | 17/49 | €27,083 | €62,133 | +€35,050 | +129.4% |
| Amounts payable within one year | 42/48 | €26,483 | €62,133 | +€35,650 | +134.6% |
| Trade debts | 44 | - | €8,818 | +€8,818 | |
| Suppliers | 440/4 | - | €8,818 | +€8,818 | |
| Taxes, remuneration and social security | 45 | €9,327 | €17,898 | +€8,571 | +91.9% |
| Taxes | 450/3 | €9,327 | €17,898 | +€8,571 | +91.9% |
| Other amounts payable | 47/48 | €17,156 | €35,418 | +€18,262 | +106.4% |
| Accrued charges and deferred income | 492/3 | €600 | €0 | -€600 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,794 | €4,255 | -€3,540 | -45.4% |
| Other operating charges | 640/8 | €40 | €215 | +€175 | +437.5% |
| Gross operating margin | 9900 | €21,829 | €9,843 | -€11,985 | -54.9% |
| Operating profit (loss) | 9901 | €13,994 | €5,374 | -€8,621 | -61.6% |
| Financial income | 75/76B | €1,858 | €1,226 | -€632 | -34.0% |
| Recurring financial income | 75 | €1,858 | €1,226 | -€632 | -34.0% |
| Financial charges | 65/66B | €150 | €425 | +€275 | +184.1% |
| Recurring financial charges | 65 | €150 | €425 | +€275 | +184.1% |
| Profit (loss) for the period before taxes | 9903 | €15,703 | €6,175 | -€9,528 | -60.7% |
| Income taxes | 67/77 | €4,207 | €8,530 | +€4,323 | +102.7% |
| Profit (loss) for the period | 9904 | €11,496 | -€2,355 | -€13,851 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,496 | -€2,355 | -€13,851 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.