COPTIC: 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.
COPTIC
Largest movements
- Tangible fixed assets -€11,885
down €11,885 (-7.2%), from €164,992 to €153,107
of which Furniture and vehicles: -€7,224
- Debts after one year -€7,950
down €7,950 (-7.6%), from €105,144 to €97,194
- Profit (loss) carried forward -€6,512
down €6,512 (-10.0%), from -€65,019 to -€71,531
- Other debts +€3,224
up €3,224 (+2.8%), from €113,317 to €116,541
- Financial charges -€1,104
down €1,104 (-15.1%), from €7,319 to €6,215
- Gross operating margin -€220
down €220 (-1.3%), from €16,814 to €16,594
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €185,887 | €173,714 | -€12,173 | -6.5% |
| Fixed assets | 21/28 | €164,992 | €153,107 | -€11,885 | -7.2% |
| Tangible fixed assets | 22/27 | €164,992 | €153,107 | -€11,885 | -7.2% |
| Land and buildings | 22 | €138,173 | €131,119 | -€7,054 | -5.1% |
| Furniture and vehicles | 24 | €26,819 | €19,595 | -€7,224 | -26.9% |
| Other tangible fixed assets | 26 | - | €2,393 | +€2,393 | |
| Current assets | 29/58 | €20,895 | €20,607 | -€288 | -1.4% |
| Stocks and contracts in progress | 3 | €19,593 | €20,053 | +€460 | +2.3% |
| Stocks | 30/36 | €19,593 | €20,053 | +€460 | +2.3% |
| Amounts receivable within one year | 40/41 | €982 | €225 | -€757 | -77.1% |
| Trade receivables | 40 | €982 | €225 | -€757 | -77.1% |
| Deferred charges and accrued income | 490/1 | €320 | €329 | +€9 | +2.8% |
| Total equity and liabilities | 10/49 | €185,887 | €173,714 | -€12,173 | -6.5% |
| Equity | 10/15 | -€52,619 | -€59,131 | -€6,512 | -12.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,019 | -€71,531 | -€6,512 | -10.0% |
| Amounts payable | 17/49 | €238,506 | €232,845 | -€5,661 | -2.4% |
| Amounts payable after more than one year | 17 | €105,144 | €97,194 | -€7,950 | -7.6% |
| Financial debts | 170/4 | €105,144 | €97,194 | -€7,950 | -7.6% |
| Amounts payable within one year | 42/48 | €133,362 | €135,651 | +€2,289 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €8,290 | €8,505 | +€215 | +2.6% |
| Trade debts | 44 | €7,394 | €6,757 | -€637 | -8.6% |
| Suppliers | 440/4 | €7,394 | €6,757 | -€637 | -8.6% |
| Taxes, remuneration and social security | 45 | €4,361 | €3,848 | -€513 | -11.8% |
| Taxes | 450/3 | €4,361 | €3,848 | -€513 | -11.8% |
| Other amounts payable | 47/48 | €113,317 | €116,541 | +€3,224 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,980 | €15,045 | +€65 | +0.4% |
| Other operating charges | 640/8 | €1,512 | €1,564 | +€52 | +3.4% |
| Gross operating margin | 9900 | €16,814 | €16,594 | -€220 | -1.3% |
| Operating profit (loss) | 9901 | €322 | -€15 | -€337 | |
| Financial income | 75/76B | €23 | - | -€23 | |
| Recurring financial income | 75 | €23 | - | -€23 | |
| Financial charges | 65/66B | €7,319 | €6,215 | -€1,104 | -15.1% |
| Recurring financial charges | 65 | €7,319 | €6,215 | -€1,104 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,974 | -€6,230 | +€744 | +10.7% |
| Income taxes | 67/77 | €279 | €282 | +€3 | +1.1% |
| Profit (loss) for the period | 9904 | -€7,253 | -€6,512 | +€741 | +10.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,253 | -€6,512 | +€741 | +10.2% |
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 15 October 2026 via checked.be.