Copainpark: 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.
Copainpark
Largest movements
- Cash +€188,493
up €188,493 (+36.2%), from €521,345 to €709,838
mainly Accrued charges and deferred income (+€130,080) and Depreciation (+€69,721)
- Tangible fixed assets +€83,938
up €83,938 (+29.8%), from €281,911 to €365,849
of which Plant, machinery and equipment: +€78,279
- Receivables within one year -€68,100
down €68,100 (-35.4%), from €192,330 to €124,230
- Accrued charges and deferred income +€130,080
up €130,080 (+153.0%), from €85,000 to €215,080
- Investment grants +€60,131
up €60,131 (+48.1%), from €125,097 to €185,228
- Profit (loss) carried forward +€33,965
up €33,965 (+9.2%), from €370,333 to €404,298
- Debts within one year -€26,165
down €26,165 (-8.5%), from €308,880 to €282,715
of which Tax, wage and social debts: -€43,962
- Staff costs +€17,626
up €17,626 (+1.7%), from €1.1m to €1.1m
- Gross operating margin +€14,222
up €14,222 (+1.2%), from €1.2m to €1.2m
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 | €1,018,834 | €1,216,845 | +€198,011 | +19.4% |
| Fixed assets | 21/28 | €281,911 | €365,849 | +€83,938 | +29.8% |
| Tangible fixed assets | 22/27 | €281,911 | €365,849 | +€83,938 | +29.8% |
| Plant, machinery and equipment | 23 | €273,227 | €351,506 | +€78,279 | +28.6% |
| Furniture and vehicles | 24 | €8,684 | €5,471 | -€3,213 | -37.0% |
| Assets under construction and advance payments | 27 | - | €8,872 | +€8,872 | |
| Current assets | 29/58 | €736,923 | €850,996 | +€114,073 | +15.5% |
| Amounts receivable within one year | 40/41 | €192,330 | €124,230 | -€68,100 | -35.4% |
| Other amounts receivable | 41 | €192,330 | €124,230 | -€68,100 | -35.4% |
| Cash at bank and in hand | 54/58 | €521,345 | €709,838 | +€188,493 | +36.2% |
| Deferred charges and accrued income | 490/1 | €23,248 | €16,928 | -€6,320 | -27.2% |
| Total equity and liabilities | 10/49 | €1,018,834 | €1,216,845 | +€198,011 | +19.4% |
| Equity | 10/15 | €624,954 | €719,050 | +€94,096 | +15.1% |
| Contributions | 10/11 | €29,524 | €29,524 | = | 0.0% |
| Capital | 10 | €29,524 | €29,524 | = | 0.0% |
| Reserves | 13 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €370,333 | €404,298 | +€33,965 | +9.2% |
| Investment grants | 15 | €125,097 | €185,228 | +€60,131 | +48.1% |
| Amounts payable | 17/49 | €393,880 | €497,795 | +€103,915 | +26.4% |
| Amounts payable within one year | 42/48 | €308,880 | €282,715 | -€26,165 | -8.5% |
| Trade debts | 44 | €9,242 | €15,189 | +€5,947 | +64.3% |
| Suppliers | 440/4 | €9,242 | €15,189 | +€5,947 | +64.3% |
| Taxes, remuneration and social security | 45 | €170,358 | €126,396 | -€43,962 | -25.8% |
| Taxes | 450/3 | €25,847 | €21,845 | -€4,002 | -15.5% |
| Remuneration and social security | 454/9 | €144,511 | €104,551 | -€39,960 | -27.7% |
| Accrued charges and deferred income | 492/3 | €85,000 | €215,080 | +€130,080 | +153.0% |
| Non-recurring operating income | 76A | - | €6 | +€6 | |
| Remuneration, social security and pensions | 62 | €1,054,462 | €1,072,088 | +€17,626 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,652 | €69,721 | +€6,069 | +9.5% |
| Other operating charges | 640/8 | €2,456 | €2,520 | +€64 | +2.6% |
| Non-recurring operating charges | 66A | €3 | €1,149 | +€1,146 | +38200.0% |
| Gross operating margin | 9900 | €1,161,812 | €1,176,034 | +€14,222 | +1.2% |
| Operating profit (loss) | 9901 | €41,239 | €30,556 | -€10,683 | -25.9% |
| Financial income | 75/76B | €2,151 | €3,551 | +€1,400 | +65.1% |
| Recurring financial income | 75 | €2,151 | €3,551 | +€1,400 | +65.1% |
| Financial charges | 65/66B | €145 | €142 | -€3 | -2.1% |
| Recurring financial charges | 65 | €145 | €142 | -€3 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €43,245 | €33,965 | -€9,280 | -21.5% |
| Profit (loss) for the period | 9904 | €43,245 | €33,965 | -€9,280 | -21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €43,245 | €33,965 | -€9,280 | -21.5% |
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 10 October 2026 via checked.be.