Coppelino: 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.
Coppelino
Largest movements
- Receivables within one year +€250,000
up €250,000 (+277.3%), from €90,158 to €340,158
- Cash -€165,155
down €165,155 (-36.9%), from €448,165 to €283,010
mainly Receivables within one year (-€250,000)
- Tangible fixed assets -€28,554
down €28,554 (-19.6%), from €145,647 to €117,093
- Reserves +€48,706
up €48,706 (+38.2%), from €127,361 to €176,067
of which Distributable reserves: +€48,706
- Gross operating margin +€21,058
up €21,058 (+24.3%), from €86,814 to €107,873
- Taxes +€14,709
up €14,709 (+950.4%), from €1,548 to €16,257
- Financial income -€5,167
down €5,167 (-100.0%), from €5,168 to €1
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 | €755,971 | €812,261 | +€56,291 | +7.4% |
| Fixed assets | 21/28 | €145,647 | €117,093 | -€28,554 | -19.6% |
| Tangible fixed assets | 22/27 | €145,647 | €117,093 | -€28,554 | -19.6% |
| Land and buildings | 22 | €145,647 | €117,093 | -€28,554 | -19.6% |
| Current assets | 29/58 | €610,324 | €695,169 | +€84,845 | +13.9% |
| Amounts receivable within one year | 40/41 | €90,158 | €340,158 | +€250,000 | +277.3% |
| Other amounts receivable | 41 | €90,158 | €340,158 | +€250,000 | +277.3% |
| Cash at bank and in hand | 54/58 | €448,165 | €283,010 | -€165,155 | -36.9% |
| Deferred charges and accrued income | 490/1 | €72,000 | €72,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €755,971 | €812,261 | +€56,291 | +7.4% |
| Equity | 10/15 | €754,819 | €803,525 | +€48,706 | +6.5% |
| Contributions | 10/11 | €372,016 | €372,016 | = | 0.0% |
| Reserves | 13 | €127,361 | €176,067 | +€48,706 | +38.2% |
| Tax-exempt reserves | 132 | €36,165 | €36,165 | = | 0.0% |
| Distributable reserves | 133 | €91,195 | €139,901 | +€48,706 | +53.4% |
| Profit (loss) carried forward | 14 | €255,443 | €255,443 | = | 0.0% |
| Amounts payable | 17/49 | €1,151 | €8,736 | +€7,585 | +658.7% |
| Amounts payable within one year | 42/48 | €51 | €7,636 | +€7,585 | +14767.4% |
| Trade debts | 44 | - | €3,328 | +€3,328 | |
| Suppliers | 440/4 | - | €3,328 | +€3,328 | |
| Taxes, remuneration and social security | 45 | - | €4,257 | +€4,257 | |
| Taxes | 450/3 | - | €4,257 | +€4,257 | |
| Other amounts payable | 47/48 | €51 | €51 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,100 | €1,100 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,554 | €28,554 | = | 0.0% |
| Other operating charges | 640/8 | €12,584 | €13,547 | +€963 | +7.7% |
| Gross operating margin | 9900 | €86,814 | €107,873 | +€21,058 | +24.3% |
| Operating profit (loss) | 9901 | €45,676 | €65,772 | +€20,095 | +44.0% |
| Financial income | 75/76B | €5,168 | €1 | -€5,167 | -100.0% |
| Recurring financial income | 75 | €5,168 | €1 | -€5,167 | -100.0% |
| Financial charges | 65/66B | €468 | €809 | +€341 | +72.8% |
| Recurring financial charges | 65 | €468 | €809 | +€341 | +72.8% |
| Profit (loss) for the period before taxes | 9903 | €50,376 | €64,963 | +€14,587 | +29.0% |
| Income taxes | 67/77 | €1,548 | €16,257 | +€14,709 | +950.4% |
| Profit (loss) for the period | 9904 | €48,828 | €48,706 | -€122 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €48,828 | €48,706 | -€122 | -0.3% |
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 9 October 2026 via checked.be.