COPYBURO: 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.
COPYBURO
Largest movements
- Tangible fixed assets -€843,124
down €843,124 (-76.9%), from €1.1m to €253,158
of which Land and buildings: -€600,942
- Cash +€398,737
up €398,737 (+682%), from €58,456 to €457,193
mainly Investment in fixed assets (net) (+€777,537) and Tax, wage and social debts (+€215,186)
- Stocks and contracts -€40,537
down €40,537 (-21.6%), from €187,257 to €146,720
- Receivables within one year -€30,309
down €30,309 (-11.4%), from €266,282 to €235,973
- Debts after one year -€251,468
down €251,468 (-65.8%), from €382,044 to €130,576
- Other debts -€245,462
down €245,462 (-33.2%), from €739,611 to €494,149
- Tax, wage and social debts +€215,186
up €215,186 (+699%), from €30,805 to €245,991
of which Taxes: +€216,417
- Trade debts -€143,624
down €143,624 (-73.5%), from €195,458 to €51,834
- Reserves -€76,857
down €76,857 (-44.9%), from €171,282 to €94,425
- Depreciation -€39,386
down €39,386 (-37.4%), from €105,338 to €65,952
- Staff costs +€25,449
up €25,449 (+12.8%), from €199,189 to €224,638
- Gross operating margin -€5,253
down €5,253 (-1.5%), from €343,896 to €338,643
- Financial charges +€4,172
up €4,172 (+20.3%), from €20,532 to €24,704
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 | €1,895,548 | €1,379,950 | -€515,598 | -27.2% |
| Fixed assets | 21/28 | €1,383,553 | €540,064 | -€843,489 | -61.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €1,096,282 | €253,158 | -€843,124 | -76.9% |
| Land and buildings | 22 | €709,503 | €108,561 | -€600,942 | -84.7% |
| Plant, machinery and equipment | 23 | €204,937 | €14,562 | -€190,375 | -92.9% |
| Furniture and vehicles | 24 | €181,842 | €130,036 | -€51,806 | -28.5% |
| Financial fixed assets | 28 | €287,271 | €286,906 | -€365 | -0.1% |
| Current assets | 29/58 | €511,995 | €839,886 | +€327,891 | +64.0% |
| Stocks and contracts in progress | 3 | €187,257 | €146,720 | -€40,537 | -21.6% |
| Stocks | 30/36 | €187,257 | €146,720 | -€40,537 | -21.6% |
| Amounts receivable within one year | 40/41 | €266,282 | €235,973 | -€30,309 | -11.4% |
| Trade receivables | 40 | €266,282 | €235,973 | -€30,309 | -11.4% |
| Cash at bank and in hand | 54/58 | €58,456 | €457,193 | +€398,737 | +682% |
| Total equity and liabilities | 10/49 | €1,895,548 | €1,379,950 | -€515,598 | -27.2% |
| Equity | 10/15 | €485,579 | €410,100 | -€75,479 | -15.5% |
| Contributions | 10/11 | €18,161 | €18,161 | +€0 | 0.0% |
| Reserves | 13 | €171,282 | €94,425 | -€76,857 | -44.9% |
| Distributable reserves | 133 | €171,282 | €94,425 | -€76,857 | -44.9% |
| Profit (loss) carried forward | 14 | €296,136 | €297,514 | +€1,378 | +0.5% |
| Amounts payable | 17/49 | €1,409,969 | €969,851 | -€440,118 | -31.2% |
| Amounts payable after more than one year | 17 | €382,044 | €130,576 | -€251,468 | -65.8% |
| Financial debts | 170/4 | €382,044 | €130,576 | -€251,468 | -65.8% |
| Amounts payable within one year | 42/48 | €1,027,925 | €839,275 | -€188,650 | -18.4% |
| Current portion of amounts payable after more than one year | 42 | €62,051 | €47,301 | -€14,750 | -23.8% |
| Trade debts | 44 | €195,458 | €51,834 | -€143,624 | -73.5% |
| Suppliers | 440/4 | €195,458 | €51,834 | -€143,624 | -73.5% |
| Taxes, remuneration and social security | 45 | €30,805 | €245,991 | +€215,186 | +699% |
| Taxes | 450/3 | €11,323 | €227,740 | +€216,417 | +1,911% |
| Remuneration and social security | 454/9 | €19,482 | €18,250 | -€1,232 | -6.3% |
| Other amounts payable | 47/48 | €739,611 | €494,149 | -€245,462 | -33.2% |
| Remuneration, social security and pensions | 62 | €199,189 | €224,638 | +€25,449 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,338 | €65,952 | -€39,386 | -37.4% |
| Other operating charges | 640/8 | €13,210 | €12,763 | -€447 | -3.4% |
| Gross operating margin | 9900 | €343,896 | €338,643 | -€5,253 | -1.5% |
| Operating profit (loss) | 9901 | €26,159 | €35,291 | +€9,132 | +34.9% |
| Financial income | 75/76B | €3,288 | €5 | -€3,283 | -99.9% |
| Recurring financial income | 75 | €3,288 | €5 | -€3,283 | -99.9% |
| Financial charges | 65/66B | €20,532 | €24,704 | +€4,172 | +20.3% |
| Recurring financial charges | 65 | €20,532 | €24,704 | +€4,172 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | €8,915 | €10,591 | +€1,676 | +18.8% |
| Income taxes | 67/77 | €7,713 | €9,214 | +€1,501 | +19.5% |
| Profit (loss) for the period | 9904 | €1,202 | €1,377 | +€175 | +14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,202 | €1,377 | +€175 | +14.6% |
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 16 October 2026 via checked.be.