Atelier COPERTA: 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.
Atelier COPERTA
Largest movements
- Receivables within one year -€3,438
down €3,438 (-19.6%), from €17,551 to €14,113
of which Other amounts receivable: -€1,880
- Tangible fixed assets -€1,721
down €1,721 (-16.1%), from €10,675 to €8,954
of which Other tangible fixed assets: -€895
- Profit (loss) carried forward -€11,587
down €11,587 (-192%), from -€6,038 to -€17,625
- Trade debts +€3,032
up €3,032 (+80.6%), from €3,764 to €6,795
- Other debts +€2,250
up €2,250 (+217%), from €1,038 to €3,288
- Advances received +€1,622
new in 2025: €1,622
- Current portion of long-term debt -€532
down €532 (-22.5%), from €2,371 to €1,838
- Gross operating margin -€7,436
down €7,436, from €5,839 to -€1,596
- Write-downs +€3,001
new in 2025: €3,001
- Financial charges +€2,314
up €2,314 (+107%), from €2,156 to €4,470
- Taxes -€437
down €437 (-54.1%), from €808 to €371
- Other operating charges +€72
up €72 (+18.7%), from €387 to €460
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 | €33,716 | €28,453 | -€5,264 | -15.6% |
| Fixed assets | 21/28 | €11,175 | €9,454 | -€1,721 | -15.4% |
| Tangible fixed assets | 22/27 | €10,675 | €8,954 | -€1,721 | -16.1% |
| Plant, machinery and equipment | 23 | €4,413 | €3,587 | -€826 | -18.7% |
| Other tangible fixed assets | 26 | €6,262 | €5,367 | -€895 | -14.3% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €22,541 | €18,999 | -€3,543 | -15.7% |
| Amounts receivable within one year | 40/41 | €17,551 | €14,113 | -€3,438 | -19.6% |
| Trade receivables | 40 | €7,006 | €5,447 | -€1,558 | -22.2% |
| Other amounts receivable | 41 | €10,545 | €8,665 | -€1,880 | -17.8% |
| Cash at bank and in hand | 54/58 | €4,588 | €4,661 | +€73 | +1.6% |
| Deferred charges and accrued income | 490/1 | €403 | €225 | -€178 | -44.1% |
| Total equity and liabilities | 10/49 | €33,716 | €28,453 | -€5,264 | -15.6% |
| Equity | 10/15 | €24,364 | €12,777 | -€11,587 | -47.6% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €11,402 | €11,402 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €9,502 | €9,502 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,038 | -€17,625 | -€11,587 | -192% |
| Amounts payable | 17/49 | €9,352 | €15,675 | +€6,323 | +67.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €9,352 | €15,675 | +€6,323 | +67.6% |
| Current portion of amounts payable after more than one year | 42 | €2,371 | €1,838 | -€532 | -22.5% |
| Trade debts | 44 | €3,764 | €6,795 | +€3,032 | +80.6% |
| Suppliers | 440/4 | €3,764 | €6,795 | +€3,032 | +80.6% |
| Advances received on contracts in progress | 46 | - | €1,622 | +€1,622 | |
| Taxes, remuneration and social security | 45 | €2,180 | €2,132 | -€48 | -2.2% |
| Taxes | 450/3 | €2,180 | €2,132 | -€48 | -2.2% |
| Other amounts payable | 47/48 | €1,038 | €3,288 | +€2,250 | +217% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,721 | €1,721 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,001 | +€3,001 | |
| Other operating charges | 640/8 | €387 | €460 | +€72 | +18.7% |
| Gross operating margin | 9900 | €5,839 | -€1,596 | -€7,436 | |
| Operating profit (loss) | 9901 | €3,731 | -€6,778 | -€10,509 | |
| Financial income | 75/76B | €31 | €32 | +€1 | +2.2% |
| Recurring financial income | 75 | €31 | €32 | +€1 | +2.2% |
| Financial charges | 65/66B | €2,156 | €4,470 | +€2,314 | +107% |
| Recurring financial charges | 65 | €2,156 | €4,470 | +€2,314 | +107% |
| Profit (loss) for the period before taxes | 9903 | €1,606 | -€11,216 | -€12,822 | |
| Income taxes | 67/77 | €808 | €371 | -€437 | -54.1% |
| Profit (loss) for the period | 9904 | €798 | -€11,587 | -€12,385 | |
| Profit (loss) for the period to be appropriated | 9905 | €798 | -€11,587 | -€12,385 |
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 13 October 2026 via checked.be.