COPIPERS: 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.
COPIPERS
Largest movements
- Receivables within one year +€56,163
up €56,163 (+52.8%), from €106,386 to €162,549
- Tangible fixed assets +€39,854
up €39,854 (+941.5%), from €4,233 to €44,087
- Profit (loss) carried forward +€54,206
up €54,206 (+70.3%), from €77,148 to €131,354
- Trade debts +€40,743
up €40,743 (+126.6%), from €32,189 to €72,932
- Turnover +€13,251
up €13,251 (+3.5%), from €374,416 to €387,667
- Purchases and services +€11,711
up €11,711 (+5.4%), from €218,165 to €229,876
- Depreciation +€6,732
up €6,732 (+604.3%), from €1,114 to €7,846
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 | €566,486 | €657,350 | +€90,864 | +16.0% |
| Fixed assets | 21/28 | €4,258 | €44,112 | +€39,854 | +936.0% |
| Tangible fixed assets | 22/27 | €4,233 | €44,087 | +€39,854 | +941.5% |
| Furniture and vehicles | 24 | €4,233 | €44,087 | +€39,854 | +941.5% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €562,228 | €613,238 | +€51,010 | +9.1% |
| Amounts receivable within one year | 40/41 | €106,386 | €162,549 | +€56,163 | +52.8% |
| Trade receivables | 40 | €106,386 | €162,549 | +€56,163 | +52.8% |
| Cash at bank and in hand | 54/58 | €455,842 | €450,689 | -€5,153 | -1.1% |
| Total equity and liabilities | 10/49 | €566,486 | €657,350 | +€90,864 | +16.0% |
| Equity | 10/15 | €487,407 | €541,613 | +€54,206 | +11.1% |
| Contributions | 10/11 | €410,259 | €410,259 | = | 0.0% |
| Capital | 10 | €410,259 | €410,259 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,148 | €131,354 | +€54,206 | +70.3% |
| Amounts payable | 17/49 | €79,079 | €115,737 | +€36,658 | +46.4% |
| Amounts payable within one year | 42/48 | €71,239 | €113,258 | +€42,019 | +59.0% |
| Trade debts | 44 | €32,189 | €72,932 | +€40,743 | +126.6% |
| Suppliers | 440/4 | €32,189 | €72,932 | +€40,743 | +126.6% |
| Taxes, remuneration and social security | 45 | €39,050 | €40,326 | +€1,276 | +3.3% |
| Taxes | 450/3 | €25,578 | €26,898 | +€1,320 | +5.2% |
| Remuneration and social security | 454/9 | €13,472 | €13,428 | -€44 | -0.3% |
| Accrued charges and deferred income | 492/3 | €7,840 | €2,479 | -€5,361 | -68.4% |
| Turnover | 70 | €374,416 | €387,667 | +€13,251 | +3.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €218,165 | €229,876 | +€11,711 | +5.4% |
| Remuneration, social security and pensions | 62 | €97,169 | €99,389 | +€2,220 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,114 | €7,846 | +€6,732 | +604.3% |
| Gross operating margin | 9900 | €156,251 | €157,791 | +€1,540 | +1.0% |
| Operating profit (loss) | 9901 | €57,968 | €50,556 | -€7,412 | -12.8% |
| Financial income | 75/76B | €5,100 | €4,041 | -€1,059 | -20.8% |
| Recurring financial income | 75 | €5,100 | €4,041 | -€1,059 | -20.8% |
| Financial charges | 65/66B | €381 | €391 | +€10 | +2.6% |
| Recurring financial charges | 65 | €381 | €391 | +€10 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €62,687 | €54,206 | -€8,481 | -13.5% |
| Profit (loss) for the period | 9904 | €62,687 | €54,206 | -€8,481 | -13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €62,687 | €54,206 | -€8,481 | -13.5% |
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 1 October 2026 via checked.be.