Coppertino: 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.
Coppertino
Largest movements
- Receivables within one year -€47,642
down €47,642 (-18.8%), from €253,642 to €206,000
of which Other amounts receivable: -€53,642
- Cash +€12,728
up €12,728 (+185%), from €6,886 to €19,614
mainly Receivables within one year (+€47,642) and Depreciation (+€13,771)
- Tangible fixed assets -€5,109
down €5,109 (-2.6%), from €197,677 to €192,568
of which Land and buildings: -€11,502
- Other debts -€38,750
down €38,750 (-94.2%), from €41,130 to €2,380
- Debts after one year -€6,320
down €6,320 (-8.0%), from €78,598 to €72,278
- Gross operating margin -€107,222
down €107,222 (-86.0%), from €124,641 to €17,419
- Taxes -€30,327
down €30,327 (-97.0%), from €31,276 to €949
- Financial income -€2,116
no longer reported in 2025 (was €2,116)
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 | €459,028 | €418,780 | -€40,248 | -8.8% |
| Fixed assets | 21/28 | €197,677 | €192,568 | -€5,109 | -2.6% |
| Tangible fixed assets | 22/27 | €197,677 | €192,568 | -€5,109 | -2.6% |
| Land and buildings | 22 | €195,903 | €184,402 | -€11,502 | -5.9% |
| Furniture and vehicles | 24 | €1,774 | €8,166 | +€6,392 | +360% |
| Current assets | 29/58 | €261,350 | €226,212 | -€35,138 | -13.4% |
| Amounts receivable within one year | 40/41 | €253,642 | €206,000 | -€47,642 | -18.8% |
| Trade receivables | 40 | - | €6,000 | +€6,000 | |
| Other amounts receivable | 41 | €253,642 | €200,000 | -€53,642 | -21.1% |
| Cash at bank and in hand | 54/58 | €6,886 | €19,614 | +€12,728 | +185% |
| Deferred charges and accrued income | 490/1 | €822 | €598 | -€224 | -27.2% |
| Total equity and liabilities | 10/49 | €459,028 | €418,780 | -€40,248 | -8.8% |
| Equity | 10/15 | €318,384 | €319,254 | +€870 | +0.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €294,514 | €294,514 | = | 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% |
| Distributable reserves | 133 | €292,654 | €292,654 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,470 | €12,340 | +€870 | +7.6% |
| Amounts payable | 17/49 | €140,644 | €99,526 | -€41,118 | -29.2% |
| Amounts payable after more than one year | 17 | €78,598 | €72,278 | -€6,320 | -8.0% |
| Financial debts | 170/4 | €78,598 | €72,278 | -€6,320 | -8.0% |
| Amounts payable within one year | 42/48 | €62,046 | €27,248 | -€34,798 | -56.1% |
| Current portion of amounts payable after more than one year | 42 | €6,228 | €6,320 | +€92 | +1.5% |
| Trade debts | 44 | €7,422 | €10,624 | +€3,202 | +43.1% |
| Suppliers | 440/4 | €7,422 | €10,624 | +€3,202 | +43.1% |
| Taxes, remuneration and social security | 45 | €7,266 | €7,924 | +€658 | +9.1% |
| Taxes | 450/3 | €7,266 | €7,924 | +€658 | +9.1% |
| Other amounts payable | 47/48 | €41,130 | €2,380 | -€38,750 | -94.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,021 | €13,771 | +€750 | +5.8% |
| Other operating charges | 640/8 | €1,233 | €480 | -€753 | -61.1% |
| Gross operating margin | 9900 | €124,641 | €17,419 | -€107,222 | -86.0% |
| Operating profit (loss) | 9901 | €110,387 | €3,168 | -€107,219 | -97.1% |
| Financial income | 75/76B | €2,116 | - | -€2,116 | |
| Recurring financial income | 75 | €2,116 | - | -€2,116 | |
| Financial charges | 65/66B | €1,399 | €1,348 | -€51 | -3.6% |
| Recurring financial charges | 65 | €1,399 | €1,348 | -€51 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €111,104 | €1,820 | -€109,284 | -98.4% |
| Income taxes | 67/77 | €31,276 | €949 | -€30,327 | -97.0% |
| Profit (loss) for the period | 9904 | €79,828 | €870 | -€78,958 | -98.9% |
| Profit (loss) for the period to be appropriated | 9905 | €79,828 | €870 | -€78,958 | -98.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.