KUPPON: 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.
KUPPON
Largest movements
- Tangible fixed assets -€27,144
down €27,144 (-13.3%), from €204,472 to €177,328
- Profit (loss) carried forward -€27,100
down €27,100 (-95.3%), from -€28,436 to -€55,536
- Depreciation +€10,857
up €10,857 (+66.7%), from €16,287 to €27,144
- Gross operating margin -€9,895
down €9,895 (-76.2%), from €12,978 to €3,083
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 | €236,097 | €208,997 | -€27,100 | -11.5% |
| Fixed assets | 21/28 | €204,472 | €177,328 | -€27,144 | -13.3% |
| Tangible fixed assets | 22/27 | €204,472 | €177,328 | -€27,144 | -13.3% |
| Land and buildings | 22 | €204,472 | €177,328 | -€27,144 | -13.3% |
| Current assets | 29/58 | €31,625 | €31,670 | +€44 | +0.1% |
| Cash at bank and in hand | 54/58 | €31,625 | €31,670 | +€44 | +0.1% |
| Total equity and liabilities | 10/49 | €236,097 | €208,997 | -€27,100 | -11.5% |
| Equity | 10/15 | €236,097 | €208,997 | -€27,100 | -11.5% |
| Contributions | 10/11 | €210,000 | €210,000 | = | 0.0% |
| Capital | 10 | €210,000 | €210,000 | = | 0.0% |
| Issued capital | 100 | €210,000 | €210,000 | = | 0.0% |
| Reserves | 13 | €54,534 | €54,534 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,178 | €12,178 | = | 0.0% |
| Legal reserve | 130 | €12,178 | €12,178 | = | 0.0% |
| Distributable reserves | 133 | €42,356 | €42,356 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,436 | -€55,536 | -€27,100 | -95.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,287 | €27,144 | +€10,857 | +66.7% |
| Other operating charges | 640/8 | €1,990 | €2,051 | +€61 | +3.1% |
| Gross operating margin | 9900 | €12,978 | €3,083 | -€9,895 | -76.2% |
| Operating profit (loss) | 9901 | -€5,299 | -€26,112 | -€20,813 | -393% |
| Financial charges | 65/66B | €989 | €988 | -€1 | -0.1% |
| Recurring financial charges | 65 | €989 | €988 | -€1 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,288 | -€27,100 | -€20,812 | -331% |
| Profit (loss) for the period | 9904 | -€6,288 | -€27,100 | -€20,812 | -331% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,288 | -€27,100 | -€20,812 | -331% |
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 14 October 2026 via checked.be.