COPRIMMO: what changed
Two fiscal 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.
COPRIMMO
Largest movements
- Receivables after one year +€622,388
new in 2025: €622,388
- Cash -€523,183
down €523,183 (-48.8%), from €1.1m to €549,711
mainly Receivables after one year (-€622,388) and Contributions, distributions and other (-€208,803)
- Receivables within one year +€39,790
up €39,790 (+15.8%), from €251,416 to €291,206
of which Other amounts receivable: +€65,183
- Tangible fixed assets -€38,389
down €38,389 (-9.2%), from €417,457 to €379,068
of which Other tangible fixed assets: -€19,273
- Other debts +€125,552
up €125,552 (+150.8%), from €83,251 to €208,803
- Debts after one year -€31,072
down €31,072 (-15.8%), from €196,945 to €165,873
- Current portion of long-term debt -€24,460
down €24,460 (-44.1%), from €55,510 to €31,051
- Gross operating margin -€43,085
down €43,085 (-6.0%), from €717,881 to €674,795
- Taxes -€18,340
down €18,340 (-14.0%), from €130,838 to €112,498
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 | €1,771,940 | €1,880,499 | +€108,559 | +6.1% |
| Fixed assets | 21/28 | €431,077 | €392,688 | -€38,389 | -8.9% |
| Tangible fixed assets | 22/27 | €417,457 | €379,068 | -€38,389 | -9.2% |
| Land and buildings | 22 | €331,208 | €314,345 | -€16,862 | -5.1% |
| Plant, machinery and equipment | 23 | €9,911 | €8,360 | -€1,551 | -15.6% |
| Furniture and vehicles | 24 | €4,565 | €3,862 | -€703 | -15.4% |
| Other tangible fixed assets | 26 | €71,773 | €52,500 | -€19,273 | -26.9% |
| Financial fixed assets | 28 | €13,620 | €13,620 | = | 0.0% |
| Current assets | 29/58 | €1,340,863 | €1,487,811 | +€146,948 | +11.0% |
| Amounts receivable after more than one year | 29 | - | €622,388 | +€622,388 | |
| Trade receivables | 290 | - | €622,388 | +€622,388 | |
| Amounts receivable within one year | 40/41 | €251,416 | €291,206 | +€39,790 | +15.8% |
| Trade receivables | 40 | €210,248 | €184,855 | -€25,393 | -12.1% |
| Other amounts receivable | 41 | €41,168 | €106,351 | +€65,183 | +158.3% |
| Cash at bank and in hand | 54/58 | €1,072,894 | €549,711 | -€523,183 | -48.8% |
| Deferred charges and accrued income | 490/1 | €16,553 | €24,506 | +€7,953 | +48.0% |
| Total equity and liabilities | 10/49 | €1,771,940 | €1,880,499 | +€108,559 | +6.1% |
| Equity | 10/15 | €1,246,633 | €1,265,034 | +€18,402 | +1.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,228,041 | €1,246,442 | +€18,402 | +1.5% |
| Non-distributable reserves | 130/1 | €6,600 | €6,600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,600 | €6,600 | = | 0.0% |
| Distributable reserves | 133 | €1,221,441 | €1,239,842 | +€18,402 | +1.5% |
| Amounts payable | 17/49 | €525,307 | €615,464 | +€90,158 | +17.2% |
| Amounts payable after more than one year | 17 | €196,945 | €165,873 | -€31,072 | -15.8% |
| Financial debts | 170/4 | €196,945 | €165,873 | -€31,072 | -15.8% |
| Amounts payable within one year | 42/48 | €328,362 | €435,559 | +€107,196 | +32.6% |
| Current portion of amounts payable after more than one year | 42 | €55,510 | €31,051 | -€24,460 | -44.1% |
| Trade debts | 44 | €134,977 | €151,098 | +€16,121 | +11.9% |
| Suppliers | 440/4 | €134,977 | €151,098 | +€16,121 | +11.9% |
| Taxes, remuneration and social security | 45 | €54,623 | €44,606 | -€10,017 | -18.3% |
| Taxes | 450/3 | €7,571 | - | -€7,571 | |
| Remuneration and social security | 454/9 | €47,052 | €44,606 | -€2,446 | -5.2% |
| Other amounts payable | 47/48 | €83,251 | €208,803 | +€125,552 | +150.8% |
| Accrued charges and deferred income | 492/3 | - | €14,033 | +€14,033 | |
| Non-recurring operating income | 76A | €3,434 | - | -€3,434 | |
| Remuneration, social security and pensions | 62 | €279,362 | €282,913 | +€3,551 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,953 | €47,590 | -€5,363 | -10.1% |
| Other operating charges | 640/8 | €8,971 | €6,361 | -€2,610 | -29.1% |
| Non-recurring operating charges | 66A | €171 | - | -€171 | |
| Gross operating margin | 9900 | €717,881 | €674,795 | -€43,085 | -6.0% |
| Operating profit (loss) | 9901 | €376,424 | €337,931 | -€38,493 | -10.2% |
| Financial income | 75/76B | €10,849 | €11,210 | +€361 | +3.3% |
| Recurring financial income | 75 | €10,849 | €11,210 | +€361 | +3.3% |
| Financial charges | 65/66B | €12,578 | €9,438 | -€3,140 | -25.0% |
| Recurring financial charges | 65 | €12,578 | €9,438 | -€3,140 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €374,695 | €339,703 | -€34,992 | -9.3% |
| Transfer from deferred taxes | 780 | €6,392 | - | -€6,392 | |
| Income taxes | 67/77 | €130,838 | €112,498 | -€18,340 | -14.0% |
| Profit (loss) for the period | 9904 | €250,249 | €227,205 | -€23,044 | -9.2% |
| Transfer from tax-exempt reserves | 789 | €19,177 | - | -€19,177 | |
| Profit (loss) for the period to be appropriated | 9905 | €269,426 | €227,205 | -€42,221 | -15.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.