COPPERFOODS: 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.
COPPERFOODS
Largest movements
- Tangible fixed assets -€25,496
down €25,496 (-18.1%), from €140,634 to €115,137
of which Furniture and vehicles: -€27,127
- Cash -€16,677
down €16,677 (-24.2%), from €68,827 to €52,150
mainly Debts after one year (-€29,144) and Tax, wage and social debts (-€20,857)
- Receivables within one year -€11,765
down €11,765 (-14.6%), from €80,592 to €68,826
of which Other amounts receivable: -€6,693
- Financial fixed assets +€4,690
up €4,690 (+77.5%), from €6,050 to €10,740
- Intangible fixed assets -€3,440
down €3,440 (-43.8%), from €7,848 to €4,408
- Debts after one year -€29,144
down €29,144 (-45.5%), from €64,032 to €34,888
- Tax, wage and social debts -€20,857
down €20,857 (-84.1%), from €24,812 to €3,955
of which Taxes: -€20,857
- Trade debts -€14,216
down €14,216 (-49.5%), from €28,712 to €14,497
- Profit (loss) carried forward +€11,321
up €11,321 (+8.7%), from €130,474 to €141,796
- Gross operating margin -€19,113
down €19,113 (-22.2%), from €85,947 to €66,834
- Taxes -€4,822
down €4,822 (-46.7%), from €10,318 to €5,496
- Depreciation +€1,285
up €1,285 (+3.1%), from €41,613 to €42,897
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 | €304,213 | €251,437 | -€52,776 | -17.3% |
| Fixed assets | 21/28 | €154,532 | €130,285 | -€24,246 | -15.7% |
| Intangible fixed assets | 21 | €7,848 | €4,408 | -€3,440 | -43.8% |
| Tangible fixed assets | 22/27 | €140,634 | €115,137 | -€25,496 | -18.1% |
| Land and buildings | 22 | €9,423 | €10,937 | +€1,513 | +16.1% |
| Plant, machinery and equipment | 23 | €12,067 | €12,184 | +€118 | +1.0% |
| Furniture and vehicles | 24 | €119,143 | €92,016 | -€27,127 | -22.8% |
| Financial fixed assets | 28 | €6,050 | €10,740 | +€4,690 | +77.5% |
| Current assets | 29/58 | €149,681 | €121,152 | -€28,529 | -19.1% |
| Amounts receivable within one year | 40/41 | €80,592 | €68,826 | -€11,765 | -14.6% |
| Trade receivables | 40 | €58,243 | €53,171 | -€5,072 | -8.7% |
| Other amounts receivable | 41 | €22,348 | €15,655 | -€6,693 | -29.9% |
| Cash at bank and in hand | 54/58 | €68,827 | €52,150 | -€16,677 | -24.2% |
| Deferred charges and accrued income | 490/1 | €263 | €176 | -€87 | -33.0% |
| Total equity and liabilities | 10/49 | €304,213 | €251,437 | -€52,776 | -17.3% |
| Equity | 10/15 | €138,534 | €149,856 | +€11,321 | +8.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €130,474 | €141,796 | +€11,321 | +8.7% |
| Amounts payable | 17/49 | €165,678 | €101,582 | -€64,097 | -38.7% |
| Amounts payable after more than one year | 17 | €64,032 | €34,888 | -€29,144 | -45.5% |
| Financial debts | 170/4 | €64,032 | €34,888 | -€29,144 | -45.5% |
| Amounts payable within one year | 42/48 | €101,646 | €66,693 | -€34,953 | -34.4% |
| Current portion of amounts payable after more than one year | 42 | €28,043 | €29,144 | +€1,101 | +3.9% |
| Trade debts | 44 | €28,712 | €14,497 | -€14,216 | -49.5% |
| Suppliers | 440/4 | €28,712 | €14,497 | -€14,216 | -49.5% |
| Taxes, remuneration and social security | 45 | €24,812 | €3,955 | -€20,857 | -84.1% |
| Taxes | 450/3 | €23,062 | €2,205 | -€20,857 | -90.4% |
| Remuneration and social security | 454/9 | €1,750 | €1,750 | = | 0.0% |
| Other amounts payable | 47/48 | €20,079 | €19,098 | -€981 | -4.9% |
| Non-recurring operating income | 76A | - | €4,436 | +€4,436 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,613 | €42,897 | +€1,285 | +3.1% |
| Other operating charges | 640/8 | €3,056 | €2,716 | -€340 | -11.1% |
| Gross operating margin | 9900 | €85,947 | €66,834 | -€19,113 | -22.2% |
| Operating profit (loss) | 9901 | €41,278 | €21,220 | -€20,058 | -48.6% |
| Financial income | 75/76B | €25 | €146 | +€121 | +485% |
| Recurring financial income | 75 | €25 | €146 | +€121 | +485% |
| Financial charges | 65/66B | €5,174 | €4,549 | -€625 | -12.1% |
| Recurring financial charges | 65 | €5,174 | €4,549 | -€625 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €36,129 | €16,817 | -€19,312 | -53.5% |
| Income taxes | 67/77 | €10,318 | €5,496 | -€4,822 | -46.7% |
| Profit (loss) for the period | 9904 | €25,811 | €11,321 | -€14,490 | -56.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,811 | €11,321 | -€14,490 | -56.1% |
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 30 October 2026 via checked.be.