COPOBUCA: 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.
COPOBUCA
Largest movements
- Receivables after one year +€15,000
up €15,000 (+23.6%), from €63,500 to €78,500
- Cash +€10,633
up €10,633 (+19.3%), from €55,120 to €65,752
mainly Net result for the year (+€65,002) and Trade debts (+€7,673)
- Reserves +€65,002
up €65,002 (+73.7%), from €88,203 to €153,205
- Other debts -€38,675
down €38,675 (-17.1%), from €226,831 to €188,156
- Trade debts +€7,673
up €7,673 (+103%), from €7,465 to €15,139
- Tax, wage and social debts -€5,195
down €5,195 (-99.0%), from €5,250 to €55
- Gross operating margin +€14,957
up €14,957, from -€4,018 to €10,939
- Financial income +€11,662
up €11,662 (+21.5%), from €54,145 to €65,807
- Staff costs +€4,019
up €4,019 (+53.9%), from €7,456 to €11,475
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 | €337,749 | €366,555 | +€28,806 | +8.5% |
| Fixed assets | 21/28 | €194,400 | €194,400 | = | 0.0% |
| Financial fixed assets | 28 | €194,400 | €194,400 | = | 0.0% |
| Current assets | 29/58 | €143,350 | €172,156 | +€28,806 | +20.1% |
| Amounts receivable after more than one year | 29 | €63,500 | €78,500 | +€15,000 | +23.6% |
| Other amounts receivable | 291 | €63,500 | €78,500 | +€15,000 | +23.6% |
| Amounts receivable within one year | 40/41 | €24,730 | €27,903 | +€3,173 | +12.8% |
| Trade receivables | 40 | €4,900 | €11,375 | +€6,475 | +132% |
| Other amounts receivable | 41 | €19,830 | €16,528 | -€3,302 | -16.7% |
| Cash at bank and in hand | 54/58 | €55,120 | €65,752 | +€10,633 | +19.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €337,749 | €366,555 | +€28,806 | +8.5% |
| Equity | 10/15 | €98,203 | €163,205 | +€65,002 | +66.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €88,203 | €153,205 | +€65,002 | +73.7% |
| Distributable reserves | 133 | €88,203 | €153,205 | +€65,002 | +73.7% |
| Amounts payable | 17/49 | €239,546 | €203,350 | -€36,196 | -15.1% |
| Amounts payable within one year | 42/48 | €239,546 | €203,350 | -€36,196 | -15.1% |
| Trade debts | 44 | €7,465 | €15,139 | +€7,673 | +103% |
| Suppliers | 440/4 | €7,465 | €15,139 | +€7,673 | +103% |
| Taxes, remuneration and social security | 45 | €5,250 | €55 | -€5,195 | -99.0% |
| Remuneration and social security | 454/9 | €5,250 | €55 | -€5,195 | -99.0% |
| Other amounts payable | 47/48 | €226,831 | €188,156 | -€38,675 | -17.1% |
| Remuneration, social security and pensions | 62 | €7,456 | €11,475 | +€4,019 | +53.9% |
| Gross operating margin | 9900 | -€4,018 | €10,939 | +€14,957 | |
| Operating profit (loss) | 9901 | -€11,474 | -€536 | +€10,938 | +95.3% |
| Financial income | 75/76B | €54,145 | €65,807 | +€11,662 | +21.5% |
| Recurring financial income | 75 | €54,145 | €65,807 | +€11,662 | +21.5% |
| Financial charges | 65/66B | €269 | €269 | = | 0.0% |
| Recurring financial charges | 65 | €269 | €269 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €42,402 | €65,002 | +€22,601 | +53.3% |
| Profit (loss) for the period | 9904 | €42,402 | €65,002 | +€22,601 | +53.3% |
| Profit (loss) for the period to be appropriated | 9905 | €42,402 | €65,002 | +€22,601 | +53.3% |
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 27 October 2026 via checked.be.