COPPER BEECH: 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.
COPPER BEECH
Largest movements
- Receivables within one year -€6,629
down €6,629 (-37.8%), from €17,524 to €10,895
of which Other amounts receivable: -€5,254
- Tangible fixed assets +€2,194
up €2,194 (+197.2%), from €1,112 to €3,306
- Cash +€674
up €674 (+1.5%), from €43,775 to €44,450
mainly Receivables within one year (+€6,629) and Trade debts (+€1,549)
- Profit (loss) carried forward -€5,694
down €5,694 (-43.9%), from €12,959 to €7,265
- Trade debts +€1,549
up €1,549 (+538.6%), from €288 to €1,836
- Tax, wage and social debts +€917
up €917 (+525.9%), from €174 to €1,092
- Gross operating margin -€704
down €704 (-19.7%), from -€3,576 to -€4,280
- Depreciation +€488
up €488 (+142.5%), from €343 to €831
- Financial income -€97
down €97 (-37.9%), from €256 to €159
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 | €63,616 | €59,890 | -€3,726 | -5.9% |
| Fixed assets | 21/28 | €1,112 | €3,306 | +€2,194 | +197.2% |
| Tangible fixed assets | 22/27 | €1,112 | €3,306 | +€2,194 | +197.2% |
| Furniture and vehicles | 24 | €1,112 | €3,306 | +€2,194 | +197.2% |
| Current assets | 29/58 | €62,504 | €56,584 | -€5,920 | -9.5% |
| Amounts receivable within one year | 40/41 | €17,524 | €10,895 | -€6,629 | -37.8% |
| Trade receivables | 40 | €11,320 | €9,945 | -€1,375 | -12.1% |
| Other amounts receivable | 41 | €6,204 | €950 | -€5,254 | -84.7% |
| Cash at bank and in hand | 54/58 | €43,775 | €44,450 | +€674 | +1.5% |
| Deferred charges and accrued income | 490/1 | €1,205 | €1,239 | +€34 | +2.8% |
| Total equity and liabilities | 10/49 | €63,616 | €59,890 | -€3,726 | -5.9% |
| Equity | 10/15 | €62,419 | €56,725 | -€5,694 | -9.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €29,000 | €29,000 | = | 0.0% |
| Distributable reserves | 133 | €29,000 | €29,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,959 | €7,265 | -€5,694 | -43.9% |
| Amounts payable | 17/49 | €1,197 | €3,165 | +€1,967 | +164.3% |
| Amounts payable within one year | 42/48 | €1,197 | €3,165 | +€1,967 | +164.3% |
| Trade debts | 44 | €288 | €1,836 | +€1,549 | +538.6% |
| Suppliers | 440/4 | €288 | €1,836 | +€1,549 | +538.6% |
| Taxes, remuneration and social security | 45 | €174 | €1,092 | +€917 | +525.9% |
| Taxes | 450/3 | €174 | €1,092 | +€917 | +525.9% |
| Other amounts payable | 47/48 | €735 | €237 | -€498 | -67.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €343 | €831 | +€488 | +142.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€3,576 | -€4,280 | -€704 | -19.7% |
| Operating profit (loss) | 9901 | -€4,306 | -€5,510 | -€1,205 | -28.0% |
| Financial income | 75/76B | €256 | €159 | -€97 | -37.9% |
| Recurring financial income | 75 | €256 | €159 | -€97 | -37.9% |
| Financial charges | 65/66B | €158 | €163 | +€4 | +2.8% |
| Recurring financial charges | 65 | €158 | €163 | +€4 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,208 | -€5,514 | -€1,306 | -31.0% |
| Income taxes | 67/77 | €174 | €180 | +€5 | +3.1% |
| Profit (loss) for the period | 9904 | -€4,383 | -€5,694 | -€1,311 | -29.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,383 | -€5,694 | -€1,311 | -29.9% |
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 12 October 2026 via checked.be.