CoPa4Life: what changed
Two fiscal 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.
CoPa4Life
Largest movements
- Tangible fixed assets -€8,589
down €8,589 (-6.3%), from €137,031 to €128,443
of which Land and buildings: -€14,070
- Receivables within one year +€5,402
up €5,402 (+14.6%), from €36,917 to €42,318
of which Other amounts receivable: +€3,657
- Reserves +€18,193
up €18,193 (+45.1%), from €40,304 to €58,497
- Debts after one year -€16,907
down €16,907 (-14.4%), from €117,292 to €100,385
- Tax, wage and social debts +€5,603
up €5,603 (+87.7%), from €6,391 to €11,994
- Trade debts -€4,431
down €4,431 (-27.0%), from €16,427 to €11,997
- Current portion of long-term debt -€2,996
down €2,996 (-15.1%), from €19,903 to €16,907
- Gross operating margin +€14,435
up €14,435 (+38.6%), from €37,365 to €51,800
- Taxes +€2,292
up €2,292 (+59.4%), from €3,857 to €6,149
- Financial charges -€1,914
down €1,914 (-22.5%), from €8,505 to €6,591
- Depreciation +€1,404
up €1,404 (+8.0%), from €17,510 to €18,914
- Other operating charges +€634
up €634 (+28.5%), from €2,222 to €2,856
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 | €209,427 | €207,437 | -€1,990 | -1.0% |
| Fixed assets | 21/28 | €165,531 | €156,943 | -€8,589 | -5.2% |
| Tangible fixed assets | 22/27 | €137,031 | €128,443 | -€8,589 | -6.3% |
| Land and buildings | 22 | €127,235 | €113,165 | -€14,070 | -11.1% |
| Plant, machinery and equipment | 23 | €3,533 | €5,031 | +€1,498 | +42.4% |
| Furniture and vehicles | 24 | €6,263 | €2,767 | -€3,496 | -55.8% |
| Assets under construction and advance payments | 27 | - | €7,480 | +€7,480 | |
| Financial fixed assets | 28 | €28,500 | €28,500 | = | 0.0% |
| Current assets | 29/58 | €43,896 | €50,495 | +€6,599 | +15.0% |
| Amounts receivable within one year | 40/41 | €36,917 | €42,318 | +€5,402 | +14.6% |
| Trade receivables | 40 | €10,235 | €11,980 | +€1,745 | +17.0% |
| Other amounts receivable | 41 | €26,682 | €30,338 | +€3,657 | +13.7% |
| Cash at bank and in hand | 54/58 | €5,608 | €6,554 | +€947 | +16.9% |
| Deferred charges and accrued income | 490/1 | €1,371 | €1,622 | +€251 | +18.3% |
| Total equity and liabilities | 10/49 | €209,427 | €207,437 | -€1,990 | -1.0% |
| Equity | 10/15 | €47,304 | €65,497 | +€18,193 | +38.5% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €40,304 | €58,497 | +€18,193 | +45.1% |
| Distributable reserves | 133 | €40,304 | €58,497 | +€18,193 | +45.1% |
| Amounts payable | 17/49 | €162,123 | €141,940 | -€20,182 | -12.4% |
| Amounts payable after more than one year | 17 | €117,292 | €100,385 | -€16,907 | -14.4% |
| Financial debts | 170/4 | €117,292 | €100,385 | -€16,907 | -14.4% |
| Amounts payable within one year | 42/48 | €44,096 | €40,897 | -€3,198 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €19,903 | €16,907 | -€2,996 | -15.1% |
| Trade debts | 44 | €16,427 | €11,997 | -€4,431 | -27.0% |
| Suppliers | 440/4 | €16,427 | €11,997 | -€4,431 | -27.0% |
| Taxes, remuneration and social security | 45 | €6,391 | €11,994 | +€5,603 | +87.7% |
| Taxes | 450/3 | €6,391 | €11,994 | +€5,603 | +87.7% |
| Other amounts payable | 47/48 | €1,374 | €0 | -€1,374 | -100.0% |
| Accrued charges and deferred income | 492/3 | €735 | €658 | -€77 | -10.5% |
| Remuneration, social security and pensions | 62 | - | €424 | +€424 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,510 | €18,914 | +€1,404 | +8.0% |
| Other operating charges | 640/8 | €2,222 | €2,856 | +€634 | +28.5% |
| Gross operating margin | 9900 | €37,365 | €51,800 | +€14,435 | +38.6% |
| Operating profit (loss) | 9901 | €17,633 | €29,606 | +€11,973 | +67.9% |
| Financial income | 75/76B | €1,511 | €1,327 | -€184 | -12.2% |
| Recurring financial income | 75 | €1,511 | €1,327 | -€184 | -12.2% |
| Financial charges | 65/66B | €8,505 | €6,591 | -€1,914 | -22.5% |
| Recurring financial charges | 65 | €8,505 | €6,591 | -€1,914 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €10,639 | €24,342 | +€13,703 | +128.8% |
| Income taxes | 67/77 | €3,857 | €6,149 | +€2,292 | +59.4% |
| Profit (loss) for the period | 9904 | €6,782 | €18,193 | +€11,411 | +168.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,782 | €18,193 | +€11,411 | +168.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.