COPPI: 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.
COPPI
Largest movements
- Cash +€32,244
up €32,244 (+1229.4%), from €2,623 to €34,867
mainly Net result for the year (+€24,305) and Tax, wage and social debts (+€18,823)
- Tangible fixed assets +€12,252
up €12,252 (+559.6%), from €2,189 to €14,441
of which Furniture and vehicles: +€8,987
- Receivables within one year -€3,376
down €3,376 (-28.2%), from €11,969 to €8,593
of which Trade receivables: -€1,976
- Tax, wage and social debts +€18,823
new in 2025: €18,823
of which Taxes: +€15,357
- Reserves +€17,337
new in 2025: €17,337
- Profit (loss) carried forward +€6,968
up €6,968, from -€6,968 to €0
- Trade debts -€4,888
down €4,888 (-91.9%), from €5,318 to €430
- Other debts +€3,000
up €3,000 (+21.8%), from €13,786 to €16,786
- Gross operating margin +€61,322
up €61,322, from -€377 to €60,945
- Staff costs +€20,731
new in 2025: €20,731
- Taxes +€10,270
new in 2025: €10,270
- Depreciation +€1,998
up €1,998 (+3579.3%), from €56 to €2,054
- Financial charges +€1,885
up €1,885 (+7561.9%), from €25 to €1,910
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 | €24,536 | €65,775 | +€41,239 | +168.1% |
| Fixed assets | 21/28 | €5,189 | €17,441 | +€12,252 | +236.1% |
| Tangible fixed assets | 22/27 | €2,189 | €14,441 | +€12,252 | +559.6% |
| Plant, machinery and equipment | 23 | €2,189 | €5,454 | +€3,264 | +149.1% |
| Furniture and vehicles | 24 | - | €8,987 | +€8,987 | |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €19,346 | €48,334 | +€28,987 | +149.8% |
| Stocks and contracts in progress | 3 | €3,754 | €3,850 | +€95 | +2.5% |
| Stocks | 30/36 | €3,754 | €3,850 | +€95 | +2.5% |
| Amounts receivable within one year | 40/41 | €11,969 | €8,593 | -€3,376 | -28.2% |
| Trade receivables | 40 | €4,013 | €2,036 | -€1,976 | -49.2% |
| Other amounts receivable | 41 | €7,957 | €6,556 | -€1,400 | -17.6% |
| Cash at bank and in hand | 54/58 | €2,623 | €34,867 | +€32,244 | +1229.4% |
| Deferred charges and accrued income | 490/1 | €1,000 | €1,024 | +€24 | +2.4% |
| Total equity and liabilities | 10/49 | €24,536 | €65,775 | +€41,239 | +168.1% |
| Equity | 10/15 | €5,432 | €29,737 | +€24,305 | +447.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | - | €17,337 | +€17,337 | |
| Distributable reserves | 133 | - | €17,337 | +€17,337 | |
| Profit (loss) carried forward | 14 | -€6,968 | €0 | +€6,968 | |
| Amounts payable | 17/49 | €19,104 | €36,038 | +€16,934 | +88.6% |
| Amounts payable within one year | 42/48 | €19,104 | €36,038 | +€16,934 | +88.6% |
| Trade debts | 44 | €5,318 | €430 | -€4,888 | -91.9% |
| Suppliers | 440/4 | €5,318 | €430 | -€4,888 | -91.9% |
| Taxes, remuneration and social security | 45 | - | €18,823 | +€18,823 | |
| Taxes | 450/3 | - | €15,357 | +€15,357 | |
| Remuneration and social security | 454/9 | - | €3,466 | +€3,466 | |
| Other amounts payable | 47/48 | €13,786 | €16,786 | +€3,000 | +21.8% |
| Remuneration, social security and pensions | 62 | - | €20,731 | +€20,731 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56 | €2,054 | +€1,998 | +3579.3% |
| Other operating charges | 640/8 | €666 | €1,674 | +€1,008 | +151.4% |
| Gross operating margin | 9900 | -€377 | €60,945 | +€61,322 | |
| Operating profit (loss) | 9901 | -€1,099 | €36,485 | +€37,585 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €25 | €1,910 | +€1,885 | +7561.9% |
| Recurring financial charges | 65 | €25 | €1,910 | +€1,885 | +7561.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,124 | €34,575 | +€35,700 | |
| Income taxes | 67/77 | - | €10,270 | +€10,270 | |
| Profit (loss) for the period | 9904 | -€1,124 | €24,305 | +€25,429 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,124 | €24,305 | +€25,429 |
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 10 October 2026 via checked.be.