COPPINOMMA: 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.
COPPINOMMA
Largest movements
- Tangible fixed assets +€18,727
up €18,727 (+33.8%), from €55,412 to €74,139
of which Land and buildings: +€16,080
- Receivables within one year +€9,412
up €9,412 (+121%), from €7,771 to €17,183
of which Trade receivables: +€10,314
- Cash -€6,321
down €6,321 (-11.2%), from €56,576 to €50,255
mainly Investment in fixed assets (net) (-€28,444) and Receivables within one year (-€9,412)
- Stocks and contracts +€1,676
up €1,676 (+51.9%), from €3,229 to €4,905
- Advances received +€14,625
up €14,625 (+24,375%), from €60 to €14,685
- Reserves +€8,242
up €8,242 (+8.4%), from €97,619 to €105,861
of which Distributable reserves: +€8,242
- Debts after one year +€7,317
new in 2025: €7,317
- Other debts -€4,816
down €4,816 (-100%), from €4,816 to €0
- Gross operating margin +€17,444
up €17,444 (+542%), from €3,218 to €20,662
- Other operating charges -€1,494
down €1,494 (-49.2%), from €3,039 to €1,544
- Depreciation +€949
up €949 (+10.8%), from €8,769 to €9,717
- Taxes +€845
up €845 (+307%), from €275 to €1,120
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 | €126,391 | €149,966 | +€23,576 | +18.7% |
| Fixed assets | 21/28 | €55,516 | €74,243 | +€18,727 | +33.7% |
| Tangible fixed assets | 22/27 | €55,412 | €74,139 | +€18,727 | +33.8% |
| Land and buildings | 22 | €54,991 | €71,071 | +€16,080 | +29.2% |
| Plant, machinery and equipment | 23 | €421 | €3,068 | +€2,647 | +628% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €104 | €104 | = | 0.0% |
| Current assets | 29/58 | €70,875 | €75,724 | +€4,849 | +6.8% |
| Stocks and contracts in progress | 3 | €3,229 | €4,905 | +€1,676 | +51.9% |
| Stocks | 30/36 | €3,229 | €4,905 | +€1,676 | +51.9% |
| Amounts receivable within one year | 40/41 | €7,771 | €17,183 | +€9,412 | +121% |
| Trade receivables | 40 | €1,574 | €11,888 | +€10,314 | +655% |
| Other amounts receivable | 41 | €6,197 | €5,295 | -€902 | -14.6% |
| Cash at bank and in hand | 54/58 | €56,576 | €50,255 | -€6,321 | -11.2% |
| Deferred charges and accrued income | 490/1 | €3,299 | €3,381 | +€82 | +2.5% |
| Total equity and liabilities | 10/49 | €126,391 | €149,966 | +€23,576 | +18.7% |
| Equity | 10/15 | €117,619 | €125,861 | +€8,242 | +7.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €97,619 | €105,861 | +€8,242 | +8.4% |
| Tax-exempt reserves | 132 | €2,428 | €2,428 | = | 0.0% |
| Distributable reserves | 133 | €95,192 | €103,433 | +€8,242 | +8.7% |
| Amounts payable | 17/49 | €8,771 | €24,105 | +€15,334 | +175% |
| Amounts payable after more than one year | 17 | - | €7,317 | +€7,317 | |
| Other amounts payable | 178/9 | - | €7,317 | +€7,317 | |
| Amounts payable within one year | 42/48 | €7,857 | €16,788 | +€8,931 | +114% |
| Trade debts | 44 | €2,254 | €1,227 | -€1,027 | -45.5% |
| Suppliers | 440/4 | €2,254 | €1,227 | -€1,027 | -45.5% |
| Advances received on contracts in progress | 46 | €60 | €14,685 | +€14,625 | +24,375% |
| Taxes, remuneration and social security | 45 | €727 | €876 | +€148 | +20.4% |
| Taxes | 450/3 | €727 | €876 | +€148 | +20.4% |
| Other amounts payable | 47/48 | €4,816 | €0 | -€4,816 | -100% |
| Accrued charges and deferred income | 492/3 | €914 | €0 | -€914 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,769 | €9,717 | +€949 | +10.8% |
| Other operating charges | 640/8 | €3,039 | €1,544 | -€1,494 | -49.2% |
| Gross operating margin | 9900 | €3,218 | €20,662 | +€17,444 | +542% |
| Operating profit (loss) | 9901 | -€8,589 | €9,401 | +€17,990 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €47 | €39 | -€8 | -16.3% |
| Recurring financial charges | 65 | €47 | €39 | -€8 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,635 | €9,362 | +€17,997 | |
| Income taxes | 67/77 | €275 | €1,120 | +€845 | +307% |
| Profit (loss) for the period | 9904 | -€8,910 | €8,242 | +€17,152 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,910 | €8,242 | +€17,152 |
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 20 October 2026 via checked.be.