COPER PLUS: 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.
COPER PLUS
Largest movements
- Deferred charges and accrued income +€12,715
new in 2025: €12,715
- Tangible fixed assets -€4,828
down €4,828 (-27.2%), from €17,733 to €12,905
- Cash -€2,731
down €2,731 (-11.3%), from €24,194 to €21,463
mainly Deferred charges and accrued income (-€12,715) and Tax, wage and social debts (-€6,440)
- Stocks and contracts +€2,516
up €2,516 (+4.8%), from €52,287 to €54,803
- Profit (loss) carried forward +€13,246
up €13,246 (+11.1%), from -€119,423 to -€106,177
- Tax, wage and social debts -€6,440
down €6,440 (-15.3%), from €41,982 to €35,542
of which Remuneration and social security: -€6,497
- Current portion of long-term debt +€3,558
new in 2025: €3,558
- Trade debts -€2,450
down €2,450 (-23.2%), from €10,583 to €8,133
- Gross operating margin -€20,534
down €20,534 (-8.9%), from €231,962 to €211,428
- Staff costs -€19,472
down €19,472 (-9.4%), from €206,815 to €187,343
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 | €110,872 | €118,136 | +€7,264 | +6.6% |
| Fixed assets | 21/28 | €17,733 | €12,905 | -€4,828 | -27.2% |
| Tangible fixed assets | 22/27 | €17,733 | €12,905 | -€4,828 | -27.2% |
| Plant, machinery and equipment | 23 | €17,733 | €12,905 | -€4,828 | -27.2% |
| Current assets | 29/58 | €93,139 | €105,231 | +€12,092 | +13.0% |
| Stocks and contracts in progress | 3 | €52,287 | €54,803 | +€2,516 | +4.8% |
| Stocks | 30/36 | €52,287 | €54,803 | +€2,516 | +4.8% |
| Amounts receivable within one year | 40/41 | €16,658 | €16,250 | -€408 | -2.4% |
| Trade receivables | 40 | €408 | - | -€408 | |
| Other amounts receivable | 41 | €16,250 | €16,250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €24,194 | €21,463 | -€2,731 | -11.3% |
| Deferred charges and accrued income | 490/1 | - | €12,715 | +€12,715 | |
| Total equity and liabilities | 10/49 | €110,872 | €118,136 | +€7,264 | +6.6% |
| Equity | 10/15 | €52,437 | €65,683 | +€13,246 | +25.3% |
| Contributions | 10/11 | €170,000 | €170,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€119,423 | -€106,177 | +€13,246 | +11.1% |
| Amounts payable | 17/49 | €58,435 | €52,453 | -€5,982 | -10.2% |
| Amounts payable within one year | 42/48 | €58,435 | €52,453 | -€5,982 | -10.2% |
| Current portion of amounts payable after more than one year | 42 | - | €3,558 | +€3,558 | |
| Trade debts | 44 | €10,583 | €8,133 | -€2,450 | -23.2% |
| Suppliers | 440/4 | €10,583 | €8,133 | -€2,450 | -23.2% |
| Taxes, remuneration and social security | 45 | €41,982 | €35,542 | -€6,440 | -15.3% |
| Taxes | 450/3 | €12,143 | €12,200 | +€57 | +0.5% |
| Remuneration and social security | 454/9 | €29,839 | €23,342 | -€6,497 | -21.8% |
| Other amounts payable | 47/48 | €5,870 | €5,220 | -€650 | -11.1% |
| Remuneration, social security and pensions | 62 | €206,815 | €187,343 | -€19,472 | -9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,828 | €4,828 | = | 0.0% |
| Other operating charges | 640/8 | €1,950 | €1,680 | -€270 | -13.8% |
| Gross operating margin | 9900 | €231,962 | €211,428 | -€20,534 | -8.9% |
| Operating profit (loss) | 9901 | €18,369 | €17,577 | -€792 | -4.3% |
| Financial income | 75/76B | €8 | €12 | +€4 | +50.0% |
| Recurring financial income | 75 | €8 | €12 | +€4 | +50.0% |
| Financial charges | 65/66B | €3,661 | €4,203 | +€542 | +14.8% |
| Recurring financial charges | 65 | €3,661 | €4,203 | +€542 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | €14,716 | €13,386 | -€1,330 | -9.0% |
| Income taxes | 67/77 | €139 | €140 | +€1 | +0.7% |
| Profit (loss) for the period | 9904 | €14,577 | €13,246 | -€1,331 | -9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,577 | €13,246 | -€1,331 | -9.1% |
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 29 September 2026 via checked.be.