COPY SOLUTIONS: 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.
COPY SOLUTIONS
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Cash -€87,589
down €87,589 (-94.3%), from €92,898 to €5,309
mainly Current investments (-€100,000) and Investment in fixed assets (net) (-€48,260)
- Tangible fixed assets +€41,831
up €41,831 (+765%), from €5,467 to €47,298
- Receivables within one year +€5,487
up €5,487 (+23.6%), from €23,231 to €28,719
of which Trade receivables: +€5,252
- Stocks and contracts +€2,342
up €2,342 (+10.9%), from €21,464 to €23,806
- Profit (loss) carried forward +€29,657
up €29,657 (+28.9%), from €102,719 to €132,376
- Debts after one year +€21,400
up €21,400 (+915%), from €2,339 to €23,740
- Tax, wage and social debts +€13,353
up €13,353 (+84.6%), from €15,779 to €29,132
of which Taxes: +€10,001
- Current portion of long-term debt +€7,375
up €7,375 (+239%), from €3,079 to €10,454
- Trade debts -€7,194
down €7,194 (-67.0%), from €10,741 to €3,547
- Gross operating margin +€29,574
up €29,574 (+78.9%), from €37,474 to €67,048
- Staff costs +€15,458
up €15,458 (+444%), from €3,484 to €18,942
- Depreciation +€3,722
up €3,722 (+138%), from €2,707 to €6,429
- Taxes +€1,883
up €1,883 (+23.1%), from €8,142 to €10,025
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 | €146,012 | €208,917 | +€62,904 | +43.1% |
| Fixed assets | 21/28 | €7,567 | €49,398 | +€41,831 | +553% |
| Tangible fixed assets | 22/27 | €5,467 | €47,298 | +€41,831 | +765% |
| Furniture and vehicles | 24 | €5,467 | €47,298 | +€41,831 | +765% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €138,445 | €159,518 | +€21,073 | +15.2% |
| Stocks and contracts in progress | 3 | €21,464 | €23,806 | +€2,342 | +10.9% |
| Stocks | 30/36 | €21,464 | €23,806 | +€2,342 | +10.9% |
| Amounts receivable within one year | 40/41 | €23,231 | €28,719 | +€5,487 | +23.6% |
| Trade receivables | 40 | €13,227 | €18,478 | +€5,252 | +39.7% |
| Other amounts receivable | 41 | €10,004 | €10,240 | +€236 | +2.4% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €92,898 | €5,309 | -€87,589 | -94.3% |
| Deferred charges and accrued income | 490/1 | €852 | €1,685 | +€833 | +97.7% |
| Total equity and liabilities | 10/49 | €146,012 | €208,917 | +€62,904 | +43.1% |
| Equity | 10/15 | €110,779 | €140,436 | +€29,657 | +26.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,719 | €132,376 | +€29,657 | +28.9% |
| Amounts payable | 17/49 | €35,233 | €68,480 | +€33,247 | +94.4% |
| Amounts payable after more than one year | 17 | €2,339 | €23,740 | +€21,400 | +915% |
| Financial debts | 170/4 | €2,339 | €23,740 | +€21,400 | +915% |
| Amounts payable within one year | 42/48 | €32,894 | €44,741 | +€11,847 | +36.0% |
| Current portion of amounts payable after more than one year | 42 | €3,079 | €10,454 | +€7,375 | +239% |
| Trade debts | 44 | €10,741 | €3,547 | -€7,194 | -67.0% |
| Suppliers | 440/4 | €10,741 | €3,547 | -€7,194 | -67.0% |
| Taxes, remuneration and social security | 45 | €15,779 | €29,132 | +€13,353 | +84.6% |
| Taxes | 450/3 | €15,779 | €25,780 | +€10,001 | +63.4% |
| Remuneration and social security | 454/9 | - | €3,353 | +€3,353 | |
| Other amounts payable | 47/48 | €3,295 | €1,607 | -€1,687 | -51.2% |
| Remuneration, social security and pensions | 62 | €3,484 | €18,942 | +€15,458 | +444% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,707 | €6,429 | +€3,722 | +138% |
| Other operating charges | 640/8 | €629 | €788 | +€159 | +25.3% |
| Gross operating margin | 9900 | €37,474 | €67,048 | +€29,574 | +78.9% |
| Operating profit (loss) | 9901 | €30,654 | €40,888 | +€10,235 | +33.4% |
| Financial income | 75/76B | €1 | €8 | +€7 | +991% |
| Recurring financial income | 75 | €1 | €8 | +€7 | +991% |
| Financial charges | 65/66B | €782 | €1,214 | +€432 | +55.3% |
| Recurring financial charges | 65 | €782 | €1,214 | +€432 | +55.3% |
| Profit (loss) for the period before taxes | 9903 | €29,873 | €39,682 | +€9,809 | +32.8% |
| Income taxes | 67/77 | €8,142 | €10,025 | +€1,883 | +23.1% |
| Profit (loss) for the period | 9904 | €21,731 | €29,657 | +€7,927 | +36.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,731 | €29,657 | +€7,927 | +36.5% |
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 19 October 2026 via checked.be.