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
- Receivables within one year -€133,083
down €133,083 (-70.4%), from €189,140 to €56,057
of which Trade receivables: -€124,969
- Deferred charges and accrued income -€29,779
down €29,779 (-82.7%), from €36,000 to €6,221
- Tangible fixed assets +€9,302
new in 2025: €9,302
- Stocks and contracts -€5,774
down €5,774 (-22.0%), from €26,212 to €20,438
- Financial fixed assets -€3,967
down €3,967 (-34.9%), from €11,376 to €7,409
- Trade debts -€174,233
down €174,233 (-79.3%), from €219,609 to €45,376
- Tax, wage and social debts +€16,874
up €16,874 (+103%), from €16,428 to €33,302
of which Taxes: +€20,304
- Profit (loss) carried forward -€15,971
down €15,971 (-17.6%), from €90,685 to €74,714
- Current portion of long-term debt +€14,689
up €14,689 (+928%), from €1,583 to €16,273
- Accrued charges and deferred income -€9,000
no longer reported in 2025 (was €9,000)
- Gross operating margin -€46,231
down €46,231 (-25.1%), from €184,140 to €137,909
- Staff costs -€36,374
down €36,374 (-25.6%), from €141,896 to €105,522
- Taxes -€6,000
no longer reported in 2025 (was €6,000)
- Depreciation +€4,651
new in 2025: €4,651
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 | €387,787 | €224,138 | -€163,648 | -42.2% |
| Fixed assets | 21/28 | €11,376 | €16,711 | +€5,335 | +46.9% |
| Tangible fixed assets | 22/27 | - | €9,302 | +€9,302 | |
| Furniture and vehicles | 24 | - | €9,302 | +€9,302 | |
| Financial fixed assets | 28 | €11,376 | €7,409 | -€3,967 | -34.9% |
| Current assets | 29/58 | €376,411 | €207,427 | -€168,984 | -44.9% |
| Stocks and contracts in progress | 3 | €26,212 | €20,438 | -€5,774 | -22.0% |
| Stocks | 30/36 | €26,212 | €20,438 | -€5,774 | -22.0% |
| Amounts receivable within one year | 40/41 | €189,140 | €56,057 | -€133,083 | -70.4% |
| Trade receivables | 40 | €175,946 | €50,977 | -€124,969 | -71.0% |
| Other amounts receivable | 41 | €13,194 | €5,080 | -€8,114 | -61.5% |
| Cash at bank and in hand | 54/58 | €125,060 | €124,712 | -€348 | -0.3% |
| Deferred charges and accrued income | 490/1 | €36,000 | €6,221 | -€29,779 | -82.7% |
| Total equity and liabilities | 10/49 | €387,787 | €224,138 | -€163,648 | -42.2% |
| Equity | 10/15 | €140,185 | €124,214 | -€15,971 | -11.4% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €4,500 | €4,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,500 | €4,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,685 | €74,714 | -€15,971 | -17.6% |
| Amounts payable | 17/49 | €247,601 | €99,924 | -€147,677 | -59.6% |
| Amounts payable within one year | 42/48 | €238,601 | €99,924 | -€138,677 | -58.1% |
| Current portion of amounts payable after more than one year | 42 | €1,583 | €16,273 | +€14,689 | +928% |
| Trade debts | 44 | €219,609 | €45,376 | -€174,233 | -79.3% |
| Suppliers | 440/4 | €219,609 | €45,376 | -€174,233 | -79.3% |
| Taxes, remuneration and social security | 45 | €16,428 | €33,302 | +€16,874 | +103% |
| Taxes | 450/3 | €12,998 | €33,302 | +€20,304 | +156% |
| Remuneration and social security | 454/9 | €3,430 | - | -€3,430 | |
| Other amounts payable | 47/48 | €982 | €4,974 | +€3,993 | +407% |
| Accrued charges and deferred income | 492/3 | €9,000 | - | -€9,000 | |
| Remuneration, social security and pensions | 62 | €141,896 | €105,522 | -€36,374 | -25.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,651 | +€4,651 | |
| Other operating charges | 640/8 | €4,079 | €2,263 | -€1,816 | -44.5% |
| Non-recurring operating charges | 66A | - | €40,765 | +€40,765 | |
| Gross operating margin | 9900 | €184,140 | €137,909 | -€46,231 | -25.1% |
| Operating profit (loss) | 9901 | €38,165 | -€15,292 | -€53,458 | |
| Financial income | 75/76B | €436 | €1,529 | +€1,093 | +251% |
| Recurring financial income | 75 | €436 | €1,529 | +€1,093 | +251% |
| Financial charges | 65/66B | €2,057 | €2,208 | +€151 | +7.3% |
| Recurring financial charges | 65 | €2,057 | €2,208 | +€151 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | €36,544 | -€15,971 | -€52,515 | |
| Income taxes | 67/77 | €6,000 | - | -€6,000 | |
| Profit (loss) for the period | 9904 | €30,544 | -€15,971 | -€46,516 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,544 | -€15,971 | -€46,516 |
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 13 October 2026 via checked.be.