KÖPRÜLÜ: 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.
KÖPRÜLÜ
Largest movements
- Cash +€27,255
up €27,255 (+174%), from €15,696 to €42,951
mainly Net result for the year (+€23,879) and Tax, wage and social debts (+€19,457)
- Receivables within one year +€10,906
up €10,906 (+25.3%), from €43,071 to €53,977
of which Trade receivables: +€5,897
- Tangible fixed assets +€2,803
up €2,803 (+134%), from €2,096 to €4,900
- Profit (loss) carried forward +€23,879
up €23,879 (+51.4%), from €46,435 to €70,314
- Tax, wage and social debts +€19,457
up €19,457 (+207%), from €9,382 to €28,839
of which Remuneration and social security: +€12,851
- Trade debts -€2,588
down €2,588 (-79.8%), from €3,242 to €654
- Staff costs -€29,041
down €29,041 (-47.3%), from €61,435 to €32,395
- Gross operating margin -€19,707
down €19,707 (-22.8%), from €86,582 to €66,875
- Taxes +€1,945
up €1,945 (+35.3%), from €5,516 to €7,461
- Other operating charges +€1,549
up €1,549 (+362%), from €428 to €1,977
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.
Derived cash bridge
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 | €61,458 | €102,206 | +€40,748 | +66.3% |
| Formation expenses | 20 | €594 | €378 | -€216 | -36.4% |
| Fixed assets | 21/28 | €2,096 | €4,900 | +€2,803 | +134% |
| Tangible fixed assets | 22/27 | €2,096 | €4,900 | +€2,803 | +134% |
| Furniture and vehicles | 24 | €2,096 | €4,900 | +€2,803 | +134% |
| Current assets | 29/58 | €58,768 | €96,929 | +€38,161 | +64.9% |
| Amounts receivable within one year | 40/41 | €43,071 | €53,977 | +€10,906 | +25.3% |
| Trade receivables | 40 | €25,294 | €31,191 | +€5,897 | +23.3% |
| Other amounts receivable | 41 | €17,777 | €22,786 | +€5,008 | +28.2% |
| Cash at bank and in hand | 54/58 | €15,696 | €42,951 | +€27,255 | +174% |
| Total equity and liabilities | 10/49 | €61,458 | €102,206 | +€40,748 | +66.3% |
| Equity | 10/15 | €48,835 | €72,714 | +€23,879 | +48.9% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Contributions outside capital | 11 | €2,400 | €2,400 | = | 0.0% |
| Other | 1109/19 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,435 | €70,314 | +€23,879 | +51.4% |
| Amounts payable | 17/49 | €12,623 | €29,492 | +€16,869 | +134% |
| Amounts payable within one year | 42/48 | €12,623 | €29,492 | +€16,869 | +134% |
| Trade debts | 44 | €3,242 | €654 | -€2,588 | -79.8% |
| Suppliers | 440/4 | €3,242 | €654 | -€2,588 | -79.8% |
| Taxes, remuneration and social security | 45 | €9,382 | €28,839 | +€19,457 | +207% |
| Taxes | 450/3 | €6,370 | €12,976 | +€6,606 | +104% |
| Remuneration and social security | 454/9 | €3,012 | €15,862 | +€12,851 | +427% |
| Remuneration, social security and pensions | 62 | €61,435 | €32,395 | -€29,041 | -47.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,589 | €1,545 | -€45 | -2.8% |
| Other operating charges | 640/8 | €428 | €1,977 | +€1,549 | +362% |
| Gross operating margin | 9900 | €86,582 | €66,875 | -€19,707 | -22.8% |
| Operating profit (loss) | 9901 | €23,130 | €30,959 | +€7,829 | +33.8% |
| Financial income | 75/76B | €720 | €1,151 | +€431 | +59.8% |
| Recurring financial income | 75 | €720 | €1,151 | +€431 | +59.8% |
| Financial charges | 65/66B | €503 | €770 | +€266 | +52.9% |
| Recurring financial charges | 65 | €503 | €770 | +€266 | +52.9% |
| Profit (loss) for the period before taxes | 9903 | €23,346 | €31,340 | +€7,994 | +34.2% |
| Income taxes | 67/77 | €5,516 | €7,461 | +€1,945 | +35.3% |
| Profit (loss) for the period | 9904 | €17,831 | €23,879 | +€6,048 | +33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,831 | €23,879 | +€6,048 | +33.9% |
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 27 October 2026 via checked.be.