COPAMIMMO: 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.
COPAMIMMO
Largest movements
- Stocks and contracts +€304,896
up €304,896 (+81.1%), from €375,865 to €680,761
- Cash -€248,194
down €248,194 (-94.8%), from €261,739 to €13,546
mainly Stocks and contracts (-€304,896) and Investment in fixed assets (net) (-€22,451)
- Receivables within one year -€63,158
down €63,158 (-72.9%), from €86,583 to €23,426
of which Trade receivables: -€63,491
- Tangible fixed assets +€13,456
up €13,456 (+197%), from €6,829 to €20,286
- Profit (loss) carried forward +€21,526
up €21,526, from -€21,526 to €0
- Trade debts -€21,473
down €21,473 (-37.8%), from €56,873 to €35,400
- Gross operating margin +€16,028
up €16,028 (+71.1%), from €22,532 to €38,560
- Taxes +€4,264
up €4,264 (+1,057%), from €404 to €4,667
- Financial income +€1,985
up €1,985 (+356%), from €557 to €2,541
- Other operating charges +€1,610
up €1,610 (+157%), from €1,028 to €2,638
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 | €735,095 | €739,914 | +€4,820 | +0.7% |
| Fixed assets | 21/28 | €6,829 | €20,286 | +€13,456 | +197% |
| Tangible fixed assets | 22/27 | €6,829 | €20,286 | +€13,456 | +197% |
| Furniture and vehicles | 24 | €6,829 | €20,286 | +€13,456 | +197% |
| Current assets | 29/58 | €728,265 | €719,629 | -€8,637 | -1.2% |
| Stocks and contracts in progress | 3 | €375,865 | €680,761 | +€304,896 | +81.1% |
| Stocks | 30/36 | €375,865 | €680,761 | +€304,896 | +81.1% |
| Amounts receivable within one year | 40/41 | €86,583 | €23,426 | -€63,158 | -72.9% |
| Trade receivables | 40 | €83,783 | €20,293 | -€63,491 | -75.8% |
| Other amounts receivable | 41 | €2,800 | €3,133 | +€333 | +11.9% |
| Cash at bank and in hand | 54/58 | €261,739 | €13,546 | -€248,194 | -94.8% |
| Deferred charges and accrued income | 490/1 | €4,077 | €1,896 | -€2,181 | -53.5% |
| Total equity and liabilities | 10/49 | €735,095 | €739,914 | +€4,820 | +0.7% |
| Equity | 10/15 | €171,045 | €195,239 | +€24,195 | +14.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €182,571 | €185,239 | +€2,669 | +1.5% |
| Distributable reserves | 133 | €182,571 | €185,239 | +€2,669 | +1.5% |
| Profit (loss) carried forward | 14 | -€21,526 | €0 | +€21,526 | |
| Amounts payable | 17/49 | €564,050 | €544,675 | -€19,375 | -3.4% |
| Amounts payable after more than one year | 17 | €503,524 | €504,527 | +€1,003 | +0.2% |
| Other amounts payable | 178/9 | €503,524 | €504,527 | +€1,003 | +0.2% |
| Amounts payable within one year | 42/48 | €60,124 | €39,333 | -€20,791 | -34.6% |
| Trade debts | 44 | €56,873 | €35,400 | -€21,473 | -37.8% |
| Suppliers | 440/4 | €56,873 | €35,400 | -€21,473 | -37.8% |
| Taxes, remuneration and social security | 45 | €3,251 | €3,933 | +€682 | +21.0% |
| Taxes | 450/3 | €3,251 | €3,933 | +€682 | +21.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €402 | €815 | +€413 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,899 | €8,995 | +€96 | +1.1% |
| Other operating charges | 640/8 | €1,028 | €2,638 | +€1,610 | +157% |
| Gross operating margin | 9900 | €22,532 | €38,560 | +€16,028 | +71.1% |
| Operating profit (loss) | 9901 | €12,605 | €26,927 | +€14,322 | +114% |
| Financial income | 75/76B | €557 | €2,541 | +€1,985 | +356% |
| Recurring financial income | 75 | €557 | €2,541 | +€1,985 | +356% |
| Financial charges | 65/66B | €909 | €607 | -€302 | -33.2% |
| Recurring financial charges | 65 | €909 | €607 | -€302 | -33.2% |
| Profit (loss) for the period before taxes | 9903 | €12,253 | €28,862 | +€16,608 | +136% |
| Income taxes | 67/77 | €404 | €4,667 | +€4,264 | +1,057% |
| Profit (loss) for the period | 9904 | €11,850 | €24,195 | +€12,345 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €11,850 | €24,195 | +€12,345 | +104% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.