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 -€12,520
down €12,520 (-5.6%), from €225,349 to €212,829
of which Land and buildings: -€12,117
- Cash +€4,255
up €4,255 (+147.7%), from €2,882 to €7,137
mainly Depreciation (+€12,520) and Net result for the year (+€636)
- Profit (loss) carried forward +€4,601
up €4,601 (+57.3%), from €8,036 to €12,637
- Reserves -€3,965
down €3,965 (-5.9%), from €67,195 to €63,230
of which Tax-exempt reserves: -€3,965
- Current portion of long-term debt -€3,652
down €3,652 (-79.3%), from €4,606 to €954
- Trade debts -€2,606
down €2,606 (-42.0%), from €6,199 to €3,593
- Taxes +€1,353
up €1,353 (+508.7%), from €266 to €1,619
- Gross operating margin -€408
down €408 (-2.3%), from €17,731 to €17,323
- Financial charges -€402
down €402 (-58.3%), from €690 to €288
- Depreciation -€401
down €401 (-3.1%), from €12,921 to €12,520
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 | €228,231 | €219,966 | -€8,265 | -3.6% |
| Fixed assets | 21/28 | €225,349 | €212,829 | -€12,520 | -5.6% |
| Tangible fixed assets | 22/27 | €225,349 | €212,829 | -€12,520 | -5.6% |
| Land and buildings | 22 | €224,243 | €212,126 | -€12,117 | -5.4% |
| Furniture and vehicles | 24 | €1,106 | €702 | -€404 | -36.5% |
| Current assets | 29/58 | €2,882 | €7,137 | +€4,255 | +147.7% |
| Cash at bank and in hand | 54/58 | €2,882 | €7,137 | +€4,255 | +147.7% |
| Total equity and liabilities | 10/49 | €228,231 | €219,966 | -€8,265 | -3.6% |
| Equity | 10/15 | €80,189 | €80,825 | +€636 | +0.8% |
| Contributions | 10/11 | €4,958 | €4,958 | -€0 | 0.0% |
| Reserves | 13 | €67,195 | €63,230 | -€3,965 | -5.9% |
| Non-distributable reserves | 130/1 | €496 | €496 | -€0 | 0.0% |
| Reserves not available under the articles | 1311 | €496 | €496 | -€0 | 0.0% |
| Tax-exempt reserves | 132 | €66,699 | €62,734 | -€3,965 | -5.9% |
| Profit (loss) carried forward | 14 | €8,036 | €12,637 | +€4,601 | +57.3% |
| Provisions and deferred taxes | 16 | €34,344 | €32,303 | -€2,041 | -5.9% |
| Deferred taxes | 168 | €34,344 | €32,303 | -€2,041 | -5.9% |
| Amounts payable | 17/49 | €113,698 | €106,838 | -€6,860 | -6.0% |
| Amounts payable after more than one year | 17 | €1,450 | €496 | -€954 | -65.8% |
| Financial debts | 170/4 | €954 | - | -€954 | |
| Other amounts payable | 178/9 | €496 | €496 | -€0 | 0.0% |
| Amounts payable within one year | 42/48 | €112,248 | €106,342 | -€5,906 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €4,606 | €954 | -€3,652 | -79.3% |
| Trade debts | 44 | €6,199 | €3,593 | -€2,606 | -42.0% |
| Suppliers | 440/4 | €6,199 | €3,593 | -€2,606 | -42.0% |
| Taxes, remuneration and social security | 45 | €266 | €619 | +€353 | +132.8% |
| Taxes | 450/3 | €266 | €619 | +€353 | +132.8% |
| Other amounts payable | 47/48 | €101,177 | €101,177 | -€1 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,921 | €12,520 | -€401 | -3.1% |
| Other operating charges | 640/8 | €4,097 | €4,229 | +€132 | +3.2% |
| Non-recurring operating charges | 66A | - | €72 | +€72 | |
| Gross operating margin | 9900 | €17,731 | €17,323 | -€408 | -2.3% |
| Operating profit (loss) | 9901 | €713 | €501 | -€212 | -29.7% |
| Financial charges | 65/66B | €690 | €288 | -€402 | -58.3% |
| Recurring financial charges | 65 | €690 | €288 | -€402 | -58.3% |
| Profit (loss) for the period before taxes | 9903 | €23 | €214 | +€191 | +829.0% |
| Transfer from deferred taxes | 780 | €2,041 | €2,041 | +€0 | 0.0% |
| Income taxes | 67/77 | €266 | €1,619 | +€1,353 | +508.7% |
| Profit (loss) for the period | 9904 | €1,798 | €636 | -€1,162 | -64.6% |
| Transfer from tax-exempt reserves | 789 | €3,964 | €3,965 | +€1 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,762 | €4,601 | -€1,161 | -20.2% |
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 5 October 2026 via checked.be.