BANCOPPOLA: 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.
BANCOPPOLA
Largest movements
- Cash +€48,257
up €48,257 (+57.5%), from €83,985 to €132,242
mainly Net result for the year (+€73,885) and Investment in fixed assets (net) (+€30,517)
- Financial fixed assets -€39,073
down €39,073 (-91.9%), from €42,526 to €3,453
- Tangible fixed assets -€7,980
down €7,980 (-43.2%), from €18,470 to €10,489
of which Furniture and vehicles: -€7,965
- Deferred charges and accrued income +€5,093
up €5,093 (+29.5%), from €17,279 to €22,372
- Intangible fixed assets +€4,670
new in 2025: €4,670
- Profit (loss) carried forward +€10,943
up €10,943 (+8.8%), from €124,654 to €135,598
- Debts after one year -€8,245
down €8,245 (-100%), from €8,245 to €0
- Tax, wage and social debts +€3,480
up €3,480 (+172%), from €2,020 to €5,500
of which Taxes: +€3,600
- Gross operating margin +€52,573
up €52,573 (+315%), from €16,663 to €69,236
- Financial income +€35,530
new in 2025: €35,530
- Taxes +€11,429
up €11,429 (+558%), from €2,047 to €13,476
- Financial charges +€1,847
up €1,847 (+377%), from €490 to €2,337
- Other operating charges +€1,255
up €1,255 (+64.5%), from €1,947 to €3,203
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 | €164,632 | €173,226 | +€8,594 | +5.2% |
| Fixed assets | 21/28 | €60,996 | €18,612 | -€42,384 | -69.5% |
| Intangible fixed assets | 21 | - | €4,670 | +€4,670 | |
| Tangible fixed assets | 22/27 | €18,470 | €10,489 | -€7,980 | -43.2% |
| Plant, machinery and equipment | 23 | - | €259 | +€259 | |
| Furniture and vehicles | 24 | €16,048 | €8,083 | -€7,965 | -49.6% |
| Other tangible fixed assets | 26 | €2,422 | €2,147 | -€275 | -11.3% |
| Financial fixed assets | 28 | €42,526 | €3,453 | -€39,073 | -91.9% |
| Current assets | 29/58 | €103,636 | €154,614 | +€50,978 | +49.2% |
| Amounts receivable within one year | 40/41 | €2,372 | €0 | -€2,372 | -100% |
| Trade receivables | 40 | €2,349 | €0 | -€2,349 | -100% |
| Other amounts receivable | 41 | €23 | €0 | -€23 | -100% |
| Cash at bank and in hand | 54/58 | €83,985 | €132,242 | +€48,257 | +57.5% |
| Deferred charges and accrued income | 490/1 | €17,279 | €22,372 | +€5,093 | +29.5% |
| Total equity and liabilities | 10/49 | €164,632 | €173,226 | +€8,594 | +5.2% |
| Equity | 10/15 | €145,114 | €156,058 | +€10,943 | +7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €124,654 | €135,598 | +€10,943 | +8.8% |
| Amounts payable | 17/49 | €19,518 | €17,168 | -€2,349 | -12.0% |
| Amounts payable after more than one year | 17 | €8,245 | €0 | -€8,245 | -100% |
| Financial debts | 170/4 | €8,245 | €0 | -€8,245 | -100% |
| Amounts payable within one year | 42/48 | €10,721 | €16,704 | +€5,983 | +55.8% |
| Current portion of amounts payable after more than one year | 42 | €8,121 | €8,245 | +€125 | +1.5% |
| Trade debts | 44 | €580 | €2,010 | +€1,430 | +246% |
| Suppliers | 440/4 | €580 | €2,010 | +€1,430 | +246% |
| Taxes, remuneration and social security | 45 | €2,020 | €5,500 | +€3,480 | +172% |
| Taxes | 450/3 | €1,900 | €5,500 | +€3,600 | +189% |
| Remuneration and social security | 454/9 | €120 | €0 | -€120 | -100% |
| Other amounts payable | 47/48 | €0 | €949 | +€949 | |
| Accrued charges and deferred income | 492/3 | €551 | €464 | -€88 | -15.9% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,817 | €11,866 | +€1,049 | +9.7% |
| Other operating charges | 640/8 | €1,947 | €3,203 | +€1,255 | +64.5% |
| Gross operating margin | 9900 | €16,663 | €69,236 | +€52,573 | +315% |
| Operating profit (loss) | 9901 | €3,899 | €54,167 | +€50,268 | +1,289% |
| Financial income | 75/76B | - | €35,530 | +€35,530 | |
| Recurring financial income | 75 | - | €35,530 | +€35,530 | |
| Financial charges | 65/66B | €490 | €2,337 | +€1,847 | +377% |
| Recurring financial charges | 65 | €490 | €2,337 | +€1,847 | +377% |
| Profit (loss) for the period before taxes | 9903 | €3,409 | €87,360 | +€83,952 | +2,463% |
| Income taxes | 67/77 | €2,047 | €13,476 | +€11,429 | +558% |
| Profit (loss) for the period | 9904 | €1,361 | €73,885 | +€72,523 | +5,327% |
| Profit (loss) for the period to be appropriated | 9905 | €1,361 | €73,885 | +€72,523 | +5,327% |
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 23 October 2026 via checked.be.