COPPIETERS: 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.
COPPIETERS
Largest movements
- Tangible fixed assets -€12,382
down €12,382 (-23.6%), from €52,380 to €39,998
of which Furniture and vehicles: -€11,370
- Tax, wage and social debts -€14,585
down €14,585 (-86.1%), from €16,934 to €2,349
- Gross operating margin -€59,950
down €59,950 (-65.4%), from €91,647 to €31,697
- Taxes -€21,374
down €21,374 (-89.9%), from €23,774 to €2,401
- Other operating charges +€10,979
up €10,979 (+1,787%), from €614 to €11,594
- Depreciation +€4,818
up €4,818 (+63.7%), from €7,564 to €12,382
- Financial charges +€936
up €936 (+819%), from €114 to €1,050
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 | €451,103 | €440,458 | -€10,645 | -2.4% |
| Fixed assets | 21/28 | €52,894 | €40,513 | -€12,382 | -23.4% |
| Tangible fixed assets | 22/27 | €52,380 | €39,998 | -€12,382 | -23.6% |
| Plant, machinery and equipment | 23 | €2,231 | €1,220 | -€1,012 | -45.3% |
| Furniture and vehicles | 24 | €50,149 | €38,779 | -€11,370 | -22.7% |
| Financial fixed assets | 28 | €514 | €514 | = | 0.0% |
| Current assets | 29/58 | €398,208 | €399,945 | +€1,736 | +0.4% |
| Amounts receivable within one year | 40/41 | €27,083 | €29,657 | +€2,574 | +9.5% |
| Trade receivables | 40 | €27,083 | €11,619 | -€15,464 | -57.1% |
| Other amounts receivable | 41 | - | €18,038 | +€18,038 | |
| Current investments | 50/53 | €180,000 | €180,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €190,731 | €189,734 | -€997 | -0.5% |
| Deferred charges and accrued income | 490/1 | €394 | €554 | +€159 | +40.4% |
| Total equity and liabilities | 10/49 | €451,103 | €440,458 | -€10,645 | -2.4% |
| Equity | 10/15 | €404,811 | €409,193 | +€4,382 | +1.1% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €398,606 | €402,988 | +€4,382 | +1.1% |
| Distributable reserves | 133 | €398,606 | €402,988 | +€4,382 | +1.1% |
| Amounts payable | 17/49 | €46,292 | €31,264 | -€15,028 | -32.5% |
| Amounts payable within one year | 42/48 | €45,334 | €31,264 | -€14,070 | -31.0% |
| Trade debts | 44 | €695 | €2,728 | +€2,032 | +292% |
| Suppliers | 440/4 | €695 | €2,728 | +€2,032 | +292% |
| Taxes, remuneration and social security | 45 | €16,934 | €2,349 | -€14,585 | -86.1% |
| Taxes | 450/3 | €16,934 | €2,349 | -€14,585 | -86.1% |
| Other amounts payable | 47/48 | €27,704 | €26,187 | -€1,517 | -5.5% |
| Accrued charges and deferred income | 492/3 | €958 | - | -€958 | |
| Non-recurring operating income | 76A | €11,000 | - | -€11,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,564 | €12,382 | +€4,818 | +63.7% |
| Other operating charges | 640/8 | €614 | €11,594 | +€10,979 | +1,787% |
| Gross operating margin | 9900 | €91,647 | €31,697 | -€59,950 | -65.4% |
| Operating profit (loss) | 9901 | €83,469 | €7,722 | -€75,747 | -90.7% |
| Financial income | 75/76B | €228 | €112 | -€116 | -51.0% |
| Recurring financial income | 75 | €228 | €112 | -€116 | -51.0% |
| Financial charges | 65/66B | €114 | €1,050 | +€936 | +819% |
| Recurring financial charges | 65 | €114 | €1,050 | +€936 | +819% |
| Profit (loss) for the period before taxes | 9903 | €83,583 | €6,783 | -€76,800 | -91.9% |
| Income taxes | 67/77 | €23,774 | €2,401 | -€21,374 | -89.9% |
| Profit (loss) for the period | 9904 | €59,808 | €4,382 | -€55,426 | -92.7% |
| Profit (loss) for the period to be appropriated | 9905 | €59,808 | €4,382 | -€55,426 | -92.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.