COPUR CONSTRUCT: 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.
COPUR CONSTRUCT
Largest movements
- Cash -€9,674
down €9,674 (-93.0%), from €10,403 to €729
mainly Receivables within one year (-€7,974) and Investment in fixed assets (net) (-€6,777)
- Receivables within one year +€7,974
up €7,974 (+59.1%), from €13,499 to €21,473
of which Other amounts receivable: +€7,052
- Tangible fixed assets +€4,971
up €4,971 (+108.5%), from €4,580 to €9,551
- Profit (loss) carried forward +€2,923
up €2,923 (+10.3%), from €28,345 to €31,268
- Trade debts +€348
up €348 (+945.2%), from €37 to €385
- Gross operating margin +€49,877
up €49,877 (+149.6%), from €33,334 to €83,211
- Staff costs +€43,701
up €43,701 (+152.3%), from €28,691 to €72,392
- Taxes +€4,000
up €4,000 (+800.0%), from €500 to €4,500
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 | €28,482 | €31,753 | +€3,271 | +11.5% |
| Fixed assets | 21/28 | €4,580 | €9,551 | +€4,971 | +108.5% |
| Tangible fixed assets | 22/27 | €4,580 | €9,551 | +€4,971 | +108.5% |
| Furniture and vehicles | 24 | €4,580 | €9,551 | +€4,971 | +108.5% |
| Current assets | 29/58 | €23,902 | €22,202 | -€1,699 | -7.1% |
| Amounts receivable within one year | 40/41 | €13,499 | €21,473 | +€7,974 | +59.1% |
| Trade receivables | 40 | €7,261 | €8,183 | +€922 | +12.7% |
| Other amounts receivable | 41 | €6,238 | €13,290 | +€7,052 | +113.0% |
| Cash at bank and in hand | 54/58 | €10,403 | €729 | -€9,674 | -93.0% |
| Total equity and liabilities | 10/49 | €28,482 | €31,753 | +€3,271 | +11.5% |
| Equity | 10/15 | €28,445 | €31,368 | +€2,923 | +10.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Capital | 10 | €100 | €100 | = | 0.0% |
| Issued capital | 100 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,345 | €31,268 | +€2,923 | +10.3% |
| Amounts payable | 17/49 | €37 | €385 | +€348 | +945.2% |
| Amounts payable within one year | 42/48 | €37 | €385 | +€348 | +945.2% |
| Trade debts | 44 | €37 | €385 | +€348 | +945.2% |
| Suppliers | 440/4 | €37 | €385 | +€348 | +945.2% |
| Remuneration, social security and pensions | 62 | €28,691 | €72,392 | +€43,701 | +152.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,683 | €1,806 | +€123 | +7.3% |
| Other operating charges | 640/8 | €1,940 | €1,291 | -€648 | -33.4% |
| Gross operating margin | 9900 | €33,334 | €83,211 | +€49,877 | +149.6% |
| Operating profit (loss) | 9901 | €1,020 | €7,721 | +€6,701 | +656.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €288 | €299 | +€12 | +4.1% |
| Recurring financial charges | 65 | €288 | €299 | +€12 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €733 | €7,423 | +€6,691 | +913.4% |
| Income taxes | 67/77 | €500 | €4,500 | +€4,000 | +800.0% |
| Profit (loss) for the period | 9904 | €233 | €2,923 | +€2,691 | +1157.1% |
| Profit (loss) for the period to be appropriated | 9905 | €233 | €2,923 | +€2,691 | +1157.1% |
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 9 October 2026 via checked.be.