COP ATTITUDE: 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.
COP ATTITUDE
Largest movements
- Stocks and contracts +€10,714
up €10,714 (+107.5%), from €9,971 to €20,685
- Receivables within one year +€5,391
up €5,391 (+179.7%), from €3,000 to €8,391
of which Trade receivables: +€7,914
- Deferred charges and accrued income -€2,260
down €2,260 (-23.4%), from €9,650 to €7,390
- Other debts +€11,889
up €11,889 (+139.9%), from €8,500 to €20,389
- Trade debts +€6,433
up €6,433 (+95.0%), from €6,770 to €13,203
- Short-term financial debts -€2,276
down €2,276 (-8.3%), from €27,276 to €25,000
- Tax, wage and social debts -€1,994
down €1,994 (-40.3%), from €4,942 to €2,948
- Gross operating margin +€5,933
up €5,933 (+348.3%), from €1,703 to €7,637
- Other operating charges -€4,187
down €4,187 (-85.9%), from €4,876 to €688
- Financial income -€2,801
no longer reported in 2025 (was €2,801)
- Taxes +€168
new in 2025: €168
- Financial charges +€119
up €119 (+2.1%), from €5,793 to €5,912
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 | €27,404 | €41,516 | +€14,112 | +51.5% |
| Fixed assets | 21/28 | €4,345 | €4,660 | +€315 | +7.3% |
| Tangible fixed assets | 22/27 | €4,345 | €4,660 | +€315 | +7.3% |
| Furniture and vehicles | 24 | €116 | €1,112 | +€996 | +855.4% |
| Other tangible fixed assets | 26 | €4,229 | €3,548 | -€681 | -16.1% |
| Current assets | 29/58 | €23,059 | €36,856 | +€13,797 | +59.8% |
| Stocks and contracts in progress | 3 | €9,971 | €20,685 | +€10,714 | +107.5% |
| Stocks | 30/36 | €9,971 | €20,685 | +€10,714 | +107.5% |
| Amounts receivable within one year | 40/41 | €3,000 | €8,391 | +€5,391 | +179.7% |
| Trade receivables | 40 | €477 | €8,391 | +€7,914 | +1659.8% |
| Other amounts receivable | 41 | €2,523 | - | -€2,523 | |
| Cash at bank and in hand | 54/58 | €437 | €389 | -€48 | -10.9% |
| Deferred charges and accrued income | 490/1 | €9,650 | €7,390 | -€2,260 | -23.4% |
| Total equity and liabilities | 10/49 | €27,404 | €41,516 | +€14,112 | +51.5% |
| Equity | 10/15 | -€20,084 | -€20,025 | +€60 | +0.3% |
| Contributions | 10/11 | €12,197 | €12,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,282 | -€32,222 | +€60 | +0.2% |
| Amounts payable | 17/49 | €47,488 | €61,541 | +€14,052 | +29.6% |
| Amounts payable within one year | 42/48 | €47,488 | €61,541 | +€14,052 | +29.6% |
| Financial debts | 43 | €27,276 | €25,000 | -€2,276 | -8.3% |
| Credit institutions | 430/8 | €27,276 | €25,000 | -€2,276 | -8.3% |
| Trade debts | 44 | €6,770 | €13,203 | +€6,433 | +95.0% |
| Suppliers | 440/4 | €6,770 | €13,203 | +€6,433 | +95.0% |
| Taxes, remuneration and social security | 45 | €4,942 | €2,948 | -€1,994 | -40.3% |
| Taxes | 450/3 | €4,942 | €2,948 | -€1,994 | -40.3% |
| Other amounts payable | 47/48 | €8,500 | €20,389 | +€11,889 | +139.9% |
| Non-recurring operating income | 76A | - | €214 | +€214 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €864 | €809 | -€55 | -6.4% |
| Other operating charges | 640/8 | €4,876 | €688 | -€4,187 | -85.9% |
| Non-recurring operating charges | 66A | €1,415 | - | -€1,415 | |
| Gross operating margin | 9900 | €1,703 | €7,637 | +€5,933 | +348.3% |
| Operating profit (loss) | 9901 | -€5,451 | €6,139 | +€11,590 | |
| Financial income | 75/76B | €2,801 | - | -€2,801 | |
| Recurring financial income | 75 | €2,801 | - | -€2,801 | |
| Financial charges | 65/66B | €5,793 | €5,912 | +€119 | +2.1% |
| Recurring financial charges | 65 | €5,793 | €5,912 | +€119 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,443 | €227 | +€8,670 | |
| Income taxes | 67/77 | - | €168 | +€168 | |
| Profit (loss) for the period | 9904 | -€8,443 | €60 | +€8,502 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,443 | €60 | +€8,502 |
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.