COPPOLA: 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.
COPPOLA
Largest movements
- Cash -€43,462
down €43,462 (-5.7%), from €761,137 to €717,675
mainly Tax, wage and social debts (-€36,121) and Net result for the year (-€28,401)
- Stocks and contracts -€31,312
down €31,312 (-13.8%), from €226,247 to €194,934
- Tax, wage and social debts -€36,121
down €36,121 (-47.6%), from €75,892 to €39,771
of which Remuneration and social security: -€29,908
- Reserves -€28,401
down €28,401 (-2.2%), from €1.3m to €1.2m
of which Distributable reserves: -€28,401
- Gross operating margin -€174,969
down €174,969 (-59.5%), from €293,902 to €118,933
- Staff costs -€36,479
down €36,479 (-19.3%), from €189,117 to €152,638
- Financial income +€24,762
up €24,762, from €0 to €24,762
- Taxes -€7,075
down €7,075 (-93.2%), from €7,594 to €519
- Depreciation -€7,040
down €7,040 (-41.8%), from €16,835 to €9,794
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,488,196 | €1,404,404 | -€83,792 | -5.6% |
| Fixed assets | 21/28 | €198,883 | €190,464 | -€8,419 | -4.2% |
| Tangible fixed assets | 22/27 | €198,883 | €190,464 | -€8,419 | -4.2% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €5,618 | €3,480 | -€2,138 | -38.1% |
| Other tangible fixed assets | 26 | €193,264 | €186,984 | -€6,281 | -3.2% |
| Current assets | 29/58 | €1,289,313 | €1,213,940 | -€75,374 | -5.8% |
| Amounts receivable after more than one year | 29 | €301,330 | €301,330 | = | 0.0% |
| Other amounts receivable | 291 | €301,330 | €301,330 | = | 0.0% |
| Stocks and contracts in progress | 3 | €226,247 | €194,934 | -€31,312 | -13.8% |
| Stocks | 30/36 | €226,247 | €194,934 | -€31,312 | -13.8% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €761,137 | €717,675 | -€43,462 | -5.7% |
| Deferred charges and accrued income | 490/1 | €600 | €0 | -€600 | -100% |
| Total equity and liabilities | 10/49 | €1,488,196 | €1,404,404 | -€83,792 | -5.6% |
| Equity | 10/15 | €1,359,249 | €1,330,848 | -€28,401 | -2.1% |
| Contributions | 10/11 | €86,763 | €86,763 | = | 0.0% |
| Reserves | 13 | €1,272,486 | €1,244,085 | -€28,401 | -2.2% |
| Non-distributable reserves | 130/1 | €8,676 | €8,676 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,676 | €8,676 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,467 | €12,467 | = | 0.0% |
| Distributable reserves | 133 | €1,251,343 | €1,222,942 | -€28,401 | -2.3% |
| Amounts payable | 17/49 | €128,947 | €73,556 | -€55,391 | -43.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €128,947 | €73,556 | -€55,391 | -43.0% |
| Current portion of amounts payable after more than one year | 42 | €923 | €0 | -€923 | -100% |
| Trade debts | 44 | €26,277 | €13,368 | -€12,910 | -49.1% |
| Suppliers | 440/4 | €26,277 | €13,368 | -€12,910 | -49.1% |
| Taxes, remuneration and social security | 45 | €75,892 | €39,771 | -€36,121 | -47.6% |
| Taxes | 450/3 | €25,398 | €19,186 | -€6,212 | -24.5% |
| Remuneration and social security | 454/9 | €50,493 | €20,585 | -€29,908 | -59.2% |
| Other amounts payable | 47/48 | €25,855 | €20,417 | -€5,438 | -21.0% |
| Non-recurring operating income | 76A | €214,282 | €20,885 | -€193,397 | -90.3% |
| Remuneration, social security and pensions | 62 | €189,117 | €152,638 | -€36,479 | -19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,835 | €9,794 | -€7,040 | -41.8% |
| Other operating charges | 640/8 | €8,153 | €7,841 | -€312 | -3.8% |
| Gross operating margin | 9900 | €293,902 | €118,933 | -€174,969 | -59.5% |
| Operating profit (loss) | 9901 | €79,797 | -€51,341 | -€131,138 | |
| Financial income | 75/76B | €0 | €24,762 | +€24,762 | |
| Recurring financial income | 75 | €0 | €24,762 | +€24,762 | |
| Financial charges | 65/66B | €2,046 | €1,303 | -€743 | -36.3% |
| Recurring financial charges | 65 | €2,046 | €1,303 | -€743 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | €77,751 | -€27,882 | -€105,633 | |
| Income taxes | 67/77 | €7,594 | €519 | -€7,075 | -93.2% |
| Profit (loss) for the period | 9904 | €70,156 | -€28,401 | -€98,557 | |
| Profit (loss) for the period to be appropriated | 9905 | €70,156 | -€28,401 | -€98,557 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.