COPERMANS ANN: 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.
COPERMANS ANN
Largest movements
- Current investments -€14,024
down €14,024 (-93.5%), from €15,000 to €976
- Cash +€13,162
up €13,162 (+43.5%), from €30,291 to €43,453
mainly Current investments (+€14,024) and Receivables within one year (+€2,069)
- Receivables within one year -€2,069
down €2,069 (-15.3%), from €13,565 to €11,496
of which Other amounts receivable: -€3,740
- Short-term financial debts -€2,333
down €2,333 (-63.6%), from €3,667 to €1,333
- Reserves -€2,295
down €2,295 (-5.4%), from €42,815 to €40,520
- Other debts +€1,269
new in 2025: €1,269
- Gross operating margin +€2,305
up €2,305, from -€1,370 to €935
- Financial charges +€1,435
up €1,435 (+318.2%), from €451 to €1,886
- Other operating charges +€815
up €815 (+286.5%), from €284 to €1,099
- Financial income +€391
up €391 (+298.8%), from €131 to €522
- Taxes +€181
up €181 (+144.8%), from €125 to €305
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 | €61,370 | €58,315 | -€3,055 | -5.0% |
| Fixed assets | 21/28 | €1,879 | €1,417 | -€462 | -24.6% |
| Tangible fixed assets | 22/27 | €1,879 | €1,417 | -€462 | -24.6% |
| Land and buildings | 22 | €81 | €54 | -€27 | -33.3% |
| Plant, machinery and equipment | 23 | €1,798 | €1,363 | -€435 | -24.2% |
| Current assets | 29/58 | €59,491 | €56,898 | -€2,593 | -4.4% |
| Amounts receivable within one year | 40/41 | €13,565 | €11,496 | -€2,069 | -15.3% |
| Trade receivables | 40 | €7,982 | €9,653 | +€1,670 | +20.9% |
| Other amounts receivable | 41 | €5,583 | €1,843 | -€3,740 | -67.0% |
| Current investments | 50/53 | €15,000 | €976 | -€14,024 | -93.5% |
| Cash at bank and in hand | 54/58 | €30,291 | €43,453 | +€13,162 | +43.5% |
| Deferred charges and accrued income | 490/1 | €635 | €973 | +€338 | +53.1% |
| Total equity and liabilities | 10/49 | €61,370 | €58,315 | -€3,055 | -5.0% |
| Equity | 10/15 | €55,215 | €52,920 | -€2,295 | -4.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €42,815 | €40,520 | -€2,295 | -5.4% |
| Distributable reserves | 133 | €42,815 | €40,520 | -€2,295 | -5.4% |
| Amounts payable | 17/49 | €6,155 | €5,395 | -€760 | -12.4% |
| Amounts payable within one year | 42/48 | €6,155 | €5,395 | -€760 | -12.4% |
| Financial debts | 43 | €3,667 | €1,333 | -€2,333 | -63.6% |
| Credit institutions | 430/8 | €3,667 | €1,333 | -€2,333 | -63.6% |
| Trade debts | 44 | €2,488 | €2,793 | +€305 | +12.2% |
| Suppliers | 440/4 | €2,488 | €2,793 | +€305 | +12.2% |
| Other amounts payable | 47/48 | - | €1,269 | +€1,269 | |
| Non-recurring operating income | 76A | - | €11,711 | +€11,711 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €404 | €462 | +€58 | +14.4% |
| Other operating charges | 640/8 | €284 | €1,099 | +€815 | +286.5% |
| Gross operating margin | 9900 | -€1,370 | €935 | +€2,305 | |
| Operating profit (loss) | 9901 | -€2,058 | -€625 | +€1,432 | +69.6% |
| Financial income | 75/76B | €131 | €522 | +€391 | +298.8% |
| Recurring financial income | 75 | €131 | €522 | +€391 | +298.8% |
| Financial charges | 65/66B | €451 | €1,886 | +€1,435 | +318.2% |
| Recurring financial charges | 65 | €451 | €1,886 | +€1,435 | +318.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,378 | -€1,990 | +€388 | +16.3% |
| Income taxes | 67/77 | €125 | €305 | +€181 | +144.8% |
| Profit (loss) for the period | 9904 | -€2,503 | -€2,295 | +€208 | +8.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,503 | -€2,295 | +€208 | +8.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.