COPERMA: 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.
COPERMA
Largest movements
- Tangible fixed assets +€21,148
up €21,148 (+2.5%), from €842,704 to €863,852
of which Furniture and vehicles: +€38,000
- Other debts +€38,293
up €38,293 (+5.3%), from €719,421 to €757,714
- Profit (loss) carried forward -€11,063
down €11,063 (-69.6%), from €15,890 to €4,827
- Gross operating margin -€31,146
down €31,146 (-48.6%), from €64,093 to €32,948
- Taxes -€5,869
down €5,869 (-100.0%), from €5,869 to €0
- Depreciation +€2,795
up €2,795 (+9.6%), from €29,081 to €31,876
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 | €867,559 | €900,356 | +€32,797 | +3.8% |
| Fixed assets | 21/28 | €842,704 | €863,852 | +€21,148 | +2.5% |
| Tangible fixed assets | 22/27 | €842,704 | €863,852 | +€21,148 | +2.5% |
| Land and buildings | 22 | €842,704 | €825,852 | -€16,852 | -2.0% |
| Furniture and vehicles | 24 | - | €38,000 | +€38,000 | |
| Current assets | 29/58 | €24,855 | €36,505 | +€11,649 | +46.9% |
| Amounts receivable within one year | 40/41 | €1,843 | €5,366 | +€3,522 | +191.1% |
| Trade receivables | 40 | €213 | €2,985 | +€2,772 | +1302.7% |
| Other amounts receivable | 41 | €1,631 | €2,381 | +€750 | +46.0% |
| Cash at bank and in hand | 54/58 | €23,012 | €31,139 | +€8,127 | +35.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €867,559 | €900,356 | +€32,797 | +3.8% |
| Equity | 10/15 | €142,446 | €131,383 | -€11,063 | -7.8% |
| Contributions | 10/11 | €20,878 | €20,878 | = | 0.0% |
| Reserves | 13 | €105,678 | €105,678 | = | 0.0% |
| Distributable reserves | 133 | €105,678 | €105,678 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,890 | €4,827 | -€11,063 | -69.6% |
| Amounts payable | 17/49 | €725,113 | €768,973 | +€43,860 | +6.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €723,141 | €766,747 | +€43,607 | +6.0% |
| Trade debts | 44 | €1,386 | €6,419 | +€5,033 | +363.1% |
| Suppliers | 440/4 | €1,386 | €6,419 | +€5,033 | +363.1% |
| Taxes, remuneration and social security | 45 | €2,334 | €2,615 | +€281 | +12.0% |
| Taxes | 450/3 | €2,334 | €2,615 | +€281 | +12.0% |
| Other amounts payable | 47/48 | €719,421 | €757,714 | +€38,293 | +5.3% |
| Accrued charges and deferred income | 492/3 | €1,972 | €2,226 | +€254 | +12.9% |
| Non-recurring operating income | 76A | €24,500 | €0 | -€24,500 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,081 | €31,876 | +€2,795 | +9.6% |
| Other operating charges | 640/8 | €11,088 | €11,662 | +€574 | +5.2% |
| Gross operating margin | 9900 | €64,093 | €32,948 | -€31,146 | -48.6% |
| Operating profit (loss) | 9901 | €23,924 | -€10,591 | -€34,515 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €447 | €473 | +€26 | +5.8% |
| Recurring financial charges | 65 | €447 | €473 | +€26 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €23,477 | -€11,063 | -€34,540 | |
| Income taxes | 67/77 | €5,869 | €0 | -€5,869 | -100.0% |
| Profit (loss) for the period | 9904 | €17,608 | -€11,063 | -€28,671 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,608 | -€11,063 | -€28,671 |
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 6 October 2026 via checked.be.