Copains Copines: 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.
Copains Copines
Largest movements
- Cash -€19,843
down €19,843 (-31.4%), from €63,136 to €43,293
mainly Net result for the year (-€25,483) and Current investments (-€2,362)
- Current investments +€2,362
up €2,362 (+9.9%), from €23,859 to €26,221
- Reserves -€25,483
down €25,483 (-80.1%), from €31,814 to €6,331
- Debts within one year +€7,739
up €7,739 (+13.0%), from €59,482 to €67,221
of which Tax, wage and social debts: +€7,556
- Staff costs +€33,156
up €33,156 (+9.8%), from €338,439 to €371,595
- Financial income +€4,511
up €4,511 (+112%), from €4,019 to €8,530
of which Non-recurring financial income: +€4,472
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 | €91,296 | €73,552 | -€17,744 | -19.4% |
| Fixed assets | 21/28 | €3,105 | €2,812 | -€293 | -9.4% |
| Tangible fixed assets | 22/27 | €500 | €207 | -€293 | -58.6% |
| Furniture and vehicles | 24 | €500 | €207 | -€293 | -58.6% |
| Financial fixed assets | 28 | €2,605 | €2,605 | = | 0.0% |
| Current assets | 29/58 | €88,191 | €70,740 | -€17,451 | -19.8% |
| Current investments | 50/53 | €23,859 | €26,221 | +€2,362 | +9.9% |
| Cash at bank and in hand | 54/58 | €63,136 | €43,293 | -€19,843 | -31.4% |
| Deferred charges and accrued income | 490/1 | €1,196 | €1,226 | +€30 | +2.5% |
| Total equity and liabilities | 10/49 | €91,296 | €73,552 | -€17,744 | -19.4% |
| Equity | 10/15 | €31,814 | €6,331 | -€25,483 | -80.1% |
| Reserves | 13 | €31,814 | €6,331 | -€25,483 | -80.1% |
| Amounts payable | 17/49 | €59,482 | €67,221 | +€7,739 | +13.0% |
| Amounts payable within one year | 42/48 | €59,482 | €67,221 | +€7,739 | +13.0% |
| Trade debts | 44 | - | €333 | +€333 | |
| Suppliers | 440/4 | - | €333 | +€333 | |
| Taxes, remuneration and social security | 45 | €51,137 | €58,693 | +€7,556 | +14.8% |
| Taxes | 450/3 | €6,681 | €6,879 | +€198 | +3.0% |
| Remuneration and social security | 454/9 | €44,456 | €51,814 | +€7,358 | +16.6% |
| Remuneration, social security and pensions | 62 | €338,439 | €371,595 | +€33,156 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,647 | €293 | -€1,354 | -82.2% |
| Other operating charges | 640/8 | €719 | €742 | +€23 | +3.2% |
| Gross operating margin | 9900 | €338,637 | €338,836 | +€199 | +0.1% |
| Operating profit (loss) | 9901 | -€2,168 | -€33,794 | -€31,626 | -1,459% |
| Financial income | 75/76B | €4,019 | €8,530 | +€4,511 | +112% |
| Recurring financial income | 75 | €72 | €111 | +€39 | +54.2% |
| Non-recurring financial income | 76B | €3,947 | €8,419 | +€4,472 | +113% |
| Financial charges | 65/66B | €96 | €81 | -€15 | -15.6% |
| Recurring financial charges | 65 | €96 | €81 | -€15 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €1,755 | -€25,345 | -€27,100 | |
| Income taxes | 67/77 | €138 | €138 | = | 0.0% |
| Profit (loss) for the period | 9904 | €1,617 | -€25,483 | -€27,100 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,617 | -€25,483 | -€27,100 |
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 18 October 2026 via checked.be.