COPPER +: 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.
COPPER +
Largest movements
- Tangible fixed assets -€175,677
down €175,677 (-95.8%), from €183,411 to €7,734
- Debts after one year -€103,996
no longer reported in 2025 (was €103,996)
- Current portion of long-term debt -€66,502
no longer reported in 2025 (was €66,502)
- Trade debts -€7,480
down €7,480 (-63.3%), from €11,808 to €4,329
- Profit (loss) carried forward +€2,196
up €2,196 (+6.0%), from -€36,336 to -€34,140
- Gross operating margin +€2,355
up €2,355, from -€54 to €2,301
- Other operating charges -€141
no longer reported in 2025 (was €141)
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 | €183,654 | €7,958 | -€175,697 | -95.7% |
| Fixed assets | 21/28 | €183,411 | €7,734 | -€175,677 | -95.8% |
| Tangible fixed assets | 22/27 | €183,411 | €7,734 | -€175,677 | -95.8% |
| Plant, machinery and equipment | 23 | €183,411 | €7,734 | -€175,677 | -95.8% |
| Current assets | 29/58 | €243 | €224 | -€20 | -8.0% |
| Amounts receivable within one year | 40/41 | €170 | €170 | = | 0.0% |
| Other amounts receivable | 41 | €170 | €170 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €73 | €54 | -€20 | -26.7% |
| Total equity and liabilities | 10/49 | €183,654 | €7,958 | -€175,697 | -95.7% |
| Equity | 10/15 | -€33,836 | -€31,640 | +€2,196 | +6.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,336 | -€34,140 | +€2,196 | +6.0% |
| Amounts payable | 17/49 | €217,490 | €39,597 | -€177,893 | -81.8% |
| Amounts payable after more than one year | 17 | €103,996 | - | -€103,996 | |
| Financial debts | 170/4 | €103,996 | - | -€103,996 | |
| Amounts payable within one year | 42/48 | €113,494 | €39,597 | -€73,897 | -65.1% |
| Current portion of amounts payable after more than one year | 42 | €66,502 | - | -€66,502 | |
| Trade debts | 44 | €11,808 | €4,329 | -€7,480 | -63.3% |
| Suppliers | 440/4 | €11,808 | €4,329 | -€7,480 | -63.3% |
| Other amounts payable | 47/48 | €35,184 | €35,269 | +€85 | +0.2% |
| Non-recurring operating income | 76A | - | €2,301 | +€2,301 | |
| Other operating charges | 640/8 | €141 | - | -€141 | |
| Gross operating margin | 9900 | -€54 | €2,301 | +€2,355 | |
| Operating profit (loss) | 9901 | -€194 | €2,301 | +€2,495 | |
| Financial charges | 65/66B | €105 | €105 | -€0 | -0.2% |
| Recurring financial charges | 65 | €105 | €105 | -€0 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | -€299 | €2,196 | +€2,495 | |
| Profit (loss) for the period | 9904 | -€299 | €2,196 | +€2,495 | |
| Profit (loss) for the period to be appropriated | 9905 | -€299 | €2,196 | +€2,495 |
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 6 October 2026 via checked.be.