kopTELLEFON: 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.
kopTELLEFON
Largest movements
- Receivables within one year -€5,820
down €5,820 (-55.2%), from €10,548 to €4,728
- Tangible fixed assets -€2,018
down €2,018 (-7.1%), from €28,571 to €26,553
of which Plant, machinery and equipment: -€3,353
- Deferred charges and accrued income +€507
up €507 (+151.6%), from €335 to €842
- Other debts +€17,618
up €17,618 (+79.3%), from €22,205 to €39,822
- Tax, wage and social debts -€8,580
down €8,580 (-92.9%), from €9,238 to €659
of which Remuneration and social security: -€5,250
- Profit (loss) carried forward -€6,803
down €6,803 (-37.6%), from -€18,115 to -€24,918
- Current portion of long-term debt -€6,783
down €6,783 (-60.0%), from €11,302 to €4,519
- Debts after one year -€4,519
no longer reported in 2025 (was €4,519)
- Gross operating margin -€16,305
down €16,305 (-79.3%), from €20,557 to €4,252
- Depreciation -€1,863
down €1,863 (-16.5%), from €11,259 to €9,397
- Financial charges -€413
down €413 (-27.7%), from €1,493 to €1,080
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 | €40,220 | €32,564 | -€7,657 | -19.0% |
| Fixed assets | 21/28 | €28,571 | €26,553 | -€2,018 | -7.1% |
| Tangible fixed assets | 22/27 | €28,571 | €26,553 | -€2,018 | -7.1% |
| Plant, machinery and equipment | 23 | €12,538 | €9,185 | -€3,353 | -26.7% |
| Furniture and vehicles | 24 | - | €3,900 | +€3,900 | |
| Other tangible fixed assets | 26 | €16,033 | €13,468 | -€2,566 | -16.0% |
| Current assets | 29/58 | €11,649 | €6,011 | -€5,638 | -48.4% |
| Amounts receivable within one year | 40/41 | €10,548 | €4,728 | -€5,820 | -55.2% |
| Trade receivables | 40 | €10,548 | €4,728 | -€5,820 | -55.2% |
| Cash at bank and in hand | 54/58 | €767 | €441 | -€325 | -42.4% |
| Deferred charges and accrued income | 490/1 | €335 | €842 | +€507 | +151.6% |
| Total equity and liabilities | 10/49 | €40,220 | €32,564 | -€7,657 | -19.0% |
| Equity | 10/15 | -€11,915 | -€18,718 | -€6,803 | -57.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,115 | -€24,918 | -€6,803 | -37.6% |
| Amounts payable | 17/49 | €52,135 | €51,282 | -€854 | -1.6% |
| Amounts payable after more than one year | 17 | €4,519 | - | -€4,519 | |
| Financial debts | 170/4 | €4,519 | - | -€4,519 | |
| Amounts payable within one year | 42/48 | €47,617 | €51,282 | +€3,665 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €11,302 | €4,519 | -€6,783 | -60.0% |
| Trade debts | 44 | €4,872 | €6,282 | +€1,411 | +29.0% |
| Suppliers | 440/4 | €4,872 | €6,282 | +€1,411 | +29.0% |
| Taxes, remuneration and social security | 45 | €9,238 | €659 | -€8,580 | -92.9% |
| Taxes | 450/3 | €3,988 | €659 | -€3,330 | -83.5% |
| Remuneration and social security | 454/9 | €5,250 | - | -€5,250 | |
| Other amounts payable | 47/48 | €22,205 | €39,822 | +€17,618 | +79.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,259 | €9,397 | -€1,863 | -16.5% |
| Other operating charges | 640/8 | €387 | €578 | +€191 | +49.3% |
| Gross operating margin | 9900 | €20,557 | €4,252 | -€16,305 | -79.3% |
| Operating profit (loss) | 9901 | €8,910 | -€5,723 | -€14,633 | |
| Financial charges | 65/66B | €1,493 | €1,080 | -€413 | -27.7% |
| Recurring financial charges | 65 | €1,493 | €1,080 | -€413 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | €7,417 | -€6,803 | -€14,220 | |
| Profit (loss) for the period | 9904 | €7,417 | -€6,803 | -€14,220 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,417 | -€6,803 | -€14,220 |
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 11 October 2026 via checked.be.