COPILOOT: 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.
COPILOOT
Largest movements
- Receivables within one year +€43,820
up €43,820 (+61.0%), from €71,883 to €115,703
of which Other amounts receivable: +€66,642
- Tangible fixed assets +€19,084
up €19,084 (+7.1%), from €269,940 to €289,025
of which Furniture and vehicles: +€27,287
- Other debts +€40,834
up €40,834 (+60.0%), from €68,057 to €108,891
- Trade debts +€36,140
up €36,140 (+439.1%), from €8,231 to €44,371
- Tax, wage and social debts -€8,686
down €8,686 (-67.2%), from €12,918 to €4,231
- Debts after one year -€8,490
down €8,490 (-4.2%), from €202,714 to €194,224
- Reserves +€8,172
up €8,172 (+26.2%), from €31,147 to €39,319
- Gross operating margin +€13,863
up €13,863 (+49.0%), from €28,284 to €42,147
- Taxes +€3,655
up €3,655 (+240.9%), from €1,517 to €5,172
- Depreciation +€2,600
up €2,600 (+15.5%), from €16,820 to €19,420
- Financial income +€2,019
up €2,019 (+152.9%), from €1,321 to €3,340
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 | €344,980 | €413,034 | +€68,054 | +19.7% |
| Fixed assets | 21/28 | €269,940 | €289,025 | +€19,084 | +7.1% |
| Tangible fixed assets | 22/27 | €269,940 | €289,025 | +€19,084 | +7.1% |
| Land and buildings | 22 | €254,797 | €247,067 | -€7,730 | -3.0% |
| Plant, machinery and equipment | 23 | €1,960 | €1,487 | -€473 | -24.1% |
| Furniture and vehicles | 24 | €13,183 | €40,471 | +€27,287 | +207.0% |
| Current assets | 29/58 | €75,040 | €124,009 | +€48,969 | +65.3% |
| Amounts receivable within one year | 40/41 | €71,883 | €115,703 | +€43,820 | +61.0% |
| Trade receivables | 40 | €31,655 | €8,833 | -€22,822 | -72.1% |
| Other amounts receivable | 41 | €40,228 | €106,870 | +€66,642 | +165.7% |
| Cash at bank and in hand | 54/58 | €1,689 | €4,961 | +€3,272 | +193.6% |
| Deferred charges and accrued income | 490/1 | €1,467 | €3,345 | +€1,878 | +128.0% |
| Total equity and liabilities | 10/49 | €344,980 | €413,034 | +€68,054 | +19.7% |
| Equity | 10/15 | €42,347 | €50,519 | +€8,172 | +19.3% |
| Contributions | 10/11 | €11,200 | €11,200 | = | 0.0% |
| Reserves | 13 | €31,147 | €39,319 | +€8,172 | +26.2% |
| Distributable reserves | 133 | €31,147 | €39,319 | +€8,172 | +26.2% |
| Amounts payable | 17/49 | €302,633 | €362,515 | +€59,881 | +19.8% |
| Amounts payable after more than one year | 17 | €202,714 | €194,224 | -€8,490 | -4.2% |
| Financial debts | 170/4 | €202,714 | €194,224 | -€8,490 | -4.2% |
| Amounts payable within one year | 42/48 | €97,352 | €165,982 | +€68,630 | +70.5% |
| Current portion of amounts payable after more than one year | 42 | €8,147 | €8,490 | +€343 | +4.2% |
| Trade debts | 44 | €8,231 | €44,371 | +€36,140 | +439.1% |
| Suppliers | 440/4 | €8,231 | €44,371 | +€36,140 | +439.1% |
| Taxes, remuneration and social security | 45 | €12,918 | €4,231 | -€8,686 | -67.2% |
| Taxes | 450/3 | €12,918 | €4,231 | -€8,686 | -67.2% |
| Other amounts payable | 47/48 | €68,057 | €108,891 | +€40,834 | +60.0% |
| Accrued charges and deferred income | 492/3 | €2,567 | €2,309 | -€259 | -10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,820 | €19,420 | +€2,600 | +15.5% |
| Other operating charges | 640/8 | €2,584 | €2,732 | +€148 | +5.7% |
| Gross operating margin | 9900 | €28,284 | €42,147 | +€13,863 | +49.0% |
| Operating profit (loss) | 9901 | €8,880 | €19,995 | +€11,115 | +125.2% |
| Financial income | 75/76B | €1,321 | €3,340 | +€2,019 | +152.9% |
| Recurring financial income | 75 | €1,321 | €3,340 | +€2,019 | +152.9% |
| Financial charges | 65/66B | €9,855 | €9,990 | +€135 | +1.4% |
| Recurring financial charges | 65 | €9,855 | €9,990 | +€135 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €345 | €13,345 | +€12,999 | +3763.9% |
| Income taxes | 67/77 | €1,517 | €5,172 | +€3,655 | +240.9% |
| Profit (loss) for the period | 9904 | -€1,172 | €8,172 | +€9,344 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,172 | €8,172 | +€9,344 |
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 11 October 2026 via checked.be.