COPIMMO: 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.
COPIMMO
Largest movements
- Tangible fixed assets +€62,584
up €62,584 (+12.5%), from €499,254 to €561,837
of which Land and buildings: +€56,584
- Receivables within one year +€19,584
new in 2025: €19,584
- Cash -€8,719
down €8,719 (-20.7%), from €42,188 to €33,469
mainly Investment in fixed assets (net) (-€96,876) and Receivables within one year (-€19,584)
- Advances received +€95,776
up €95,776 (+8706.9%), from €1,100 to €96,876
- Other debts -€11,935
no longer reported in 2025 (was €11,935)
- Profit (loss) carried forward -€9,571
down €9,571 (-13.9%), from €68,918 to €59,347
- Depreciation +€34,292
new in 2025: €34,292
- Financial income +€23,959
up €23,959 (+15871.3%), from €151 to €24,110
- Financial charges +€937
up €937 (+3.9%), from €24,025 to €24,962
- Gross operating margin +€521
up €521 (+2.0%), from €25,565 to €26,086
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 | €541,492 | €614,941 | +€73,449 | +13.6% |
| Fixed assets | 21/28 | €499,304 | €561,888 | +€62,584 | +12.5% |
| Tangible fixed assets | 22/27 | €499,254 | €561,837 | +€62,584 | +12.5% |
| Land and buildings | 22 | €499,254 | €555,837 | +€56,584 | +11.3% |
| Plant, machinery and equipment | 23 | - | €6,000 | +€6,000 | |
| Financial fixed assets | 28 | €51 | €51 | = | 0.0% |
| Current assets | 29/58 | €42,188 | €53,053 | +€10,866 | +25.8% |
| Amounts receivable within one year | 40/41 | - | €19,584 | +€19,584 | |
| Other amounts receivable | 41 | - | €19,584 | +€19,584 | |
| Cash at bank and in hand | 54/58 | €42,188 | €33,469 | -€8,719 | -20.7% |
| Total equity and liabilities | 10/49 | €541,492 | €614,941 | +€73,449 | +13.6% |
| Equity | 10/15 | €489,963 | €480,392 | -€9,571 | -2.0% |
| Contributions | 10/11 | €382,768 | €382,768 | = | 0.0% |
| Capital | 10 | €382,768 | €382,768 | = | 0.0% |
| Issued capital | 100 | €382,768 | €382,768 | = | 0.0% |
| Reserves | 13 | €38,277 | €38,277 | = | 0.0% |
| Non-distributable reserves | 130/1 | €38,277 | €38,277 | = | 0.0% |
| Legal reserve | 130 | €38,277 | €38,277 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,918 | €59,347 | -€9,571 | -13.9% |
| Amounts payable | 17/49 | €51,529 | €134,549 | +€83,020 | +161.1% |
| Amounts payable after more than one year | 17 | €31,300 | €30,200 | -€1,100 | -3.5% |
| Advances received on contracts in progress | 176 | €31,300 | €30,200 | -€1,100 | -3.5% |
| Amounts payable within one year | 42/48 | €20,229 | €104,349 | +€84,120 | +415.8% |
| Advances received on contracts in progress | 46 | €1,100 | €96,876 | +€95,776 | +8706.9% |
| Taxes, remuneration and social security | 45 | €7,194 | €7,474 | +€279 | +3.9% |
| Taxes | 450/3 | €7,194 | €7,474 | +€279 | +3.9% |
| Other amounts payable | 47/48 | €11,935 | - | -€11,935 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €34,292 | +€34,292 | |
| Other operating charges | 640/8 | €409 | €423 | +€13 | +3.3% |
| Gross operating margin | 9900 | €25,565 | €26,086 | +€521 | +2.0% |
| Operating profit (loss) | 9901 | €25,156 | -€8,628 | -€33,784 | |
| Financial income | 75/76B | €151 | €24,110 | +€23,959 | +15871.3% |
| Recurring financial income | 75 | €151 | €24,110 | +€23,959 | +15871.3% |
| Financial charges | 65/66B | €24,025 | €24,962 | +€937 | +3.9% |
| Recurring financial charges | 65 | €24,025 | €24,962 | +€937 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €1,282 | -€9,480 | -€10,762 | |
| Income taxes | 67/77 | €45 | €91 | +€46 | +101.3% |
| Profit (loss) for the period | 9904 | €1,237 | -€9,571 | -€10,808 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,237 | -€9,571 | -€10,808 |
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 7 October 2026 via checked.be.