COPIN CONSULTING MANAGEMENT: 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.
COPIN CONSULTING MANAGEMENT
Largest movements
- Cash +€17,415
up €17,415 (+498%), from €3,500 to €20,915
mainly Net result for the year (+€20,134) and Tax, wage and social debts (+€16,157)
- Receivables within one year +€14,030
new in 2025: €14,030
of which Trade receivables: +€13,310
- Deferred charges and accrued income +€2,573
new in 2025: €2,573
- Tangible fixed assets +€1,772
new in 2025: €1,772
- Profit (loss) carried forward +€20,134
up €20,134, from -€1,939 to €18,195
- Tax, wage and social debts +€16,157
new in 2025: €16,157
- Trade debts -€501
down €501 (-25.9%), from €1,939 to €1,438
- Gross operating margin +€30,497
up €30,497, from -€1,617 to €28,880
- Taxes +€5,295
new in 2025: €5,295
- Financial charges +€2,478
new in 2025: €2,478
- Depreciation +€401
new in 2025: €401
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.
Derived cash bridge
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 | €3,500 | €39,290 | +€35,790 | +1,023% |
| Fixed assets | 21/28 | - | €1,772 | +€1,772 | |
| Tangible fixed assets | 22/27 | - | €1,772 | +€1,772 | |
| Furniture and vehicles | 24 | - | €1,772 | +€1,772 | |
| Current assets | 29/58 | €3,500 | €37,518 | +€34,018 | +972% |
| Amounts receivable within one year | 40/41 | - | €14,030 | +€14,030 | |
| Trade receivables | 40 | - | €13,310 | +€13,310 | |
| Other amounts receivable | 41 | - | €720 | +€720 | |
| Cash at bank and in hand | 54/58 | €3,500 | €20,915 | +€17,415 | +498% |
| Deferred charges and accrued income | 490/1 | - | €2,573 | +€2,573 | |
| Total equity and liabilities | 10/49 | €3,500 | €39,290 | +€35,790 | +1,023% |
| Equity | 10/15 | €1,561 | €21,695 | +€20,134 | +1,290% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,939 | €18,195 | +€20,134 | |
| Amounts payable | 17/49 | €1,939 | €17,595 | +€15,656 | +807% |
| Amounts payable within one year | 42/48 | €1,939 | €17,595 | +€15,656 | +807% |
| Trade debts | 44 | €1,939 | €1,438 | -€501 | -25.9% |
| Suppliers | 440/4 | €1,939 | €1,438 | -€501 | -25.9% |
| Taxes, remuneration and social security | 45 | - | €16,157 | +€16,157 | |
| Taxes | 450/3 | - | €16,157 | +€16,157 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €401 | +€401 | |
| Other operating charges | 640/8 | €322 | €572 | +€250 | +77.8% |
| Gross operating margin | 9900 | -€1,617 | €28,880 | +€30,497 | |
| Operating profit (loss) | 9901 | -€1,939 | €27,907 | +€29,846 | |
| Financial charges | 65/66B | - | €2,478 | +€2,478 | |
| Recurring financial charges | 65 | - | €2,478 | +€2,478 | |
| Profit (loss) for the period before taxes | 9903 | -€1,939 | €25,429 | +€27,368 | |
| Income taxes | 67/77 | - | €5,295 | +€5,295 | |
| Profit (loss) for the period | 9904 | -€1,939 | €20,134 | +€22,073 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,939 | €20,134 | +€22,073 |
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 23 October 2026 via checked.be.