COPYTEC: 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.
COPYTEC
Largest movements
- Cash +€229,036
up €229,036 (+43.4%), from €527,249 to €756,285
mainly Net result for the year (+€722,640) and Debts after one year (+€248,024)
- Stocks and contracts +€197,745
up €197,745 (+50.9%), from €388,871 to €586,616
- Receivables within one year +€146,145
up €146,145 (+22.2%), from €657,528 to €803,673
of which Trade receivables: +€122,762
- Tangible fixed assets +€81,558
up €81,558 (+7.5%), from €1.1m to €1.2m
of which Furniture and vehicles: +€134,750
- Intangible fixed assets -€50,900
down €50,900 (-12.8%), from €396,275 to €345,375
- Profit (loss) carried forward +€292,640
up €292,640 (+55.7%), from €525,354 to €817,994
- Debts after one year +€248,024
up €248,024 (+56.9%), from €436,127 to €684,151
- Accrued charges and deferred income -€132,443
no longer reported in 2025 (was €132,443)
- Other debts +€110,000
up €110,000 (+32.3%), from €340,040 to €450,040
- Trade debts +€50,794
up €50,794 (+8.0%), from €633,648 to €684,442
- Turnover +€1.5m
up €1.5m (+16.5%), from €9.3m to €10.9m
- Purchases and services +€1.0m
up €1.0m (+14.0%), from €7.2m to €8.2m
- Gross operating margin +€531,489
up €531,489 (+24.7%), from €2.1m to €2.7m
- Staff costs +€178,640
up €178,640 (+14.2%), from €1.3m to €1.4m
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 | €3,099,486 | €3,703,065 | +€603,580 | +19.5% |
| Fixed assets | 21/28 | €1,525,838 | €1,556,491 | +€30,654 | +2.0% |
| Intangible fixed assets | 21 | €396,275 | €345,375 | -€50,900 | -12.8% |
| Tangible fixed assets | 22/27 | €1,091,023 | €1,172,581 | +€81,558 | +7.5% |
| Land and buildings | 22 | €659,946 | €628,663 | -€31,283 | -4.7% |
| Plant, machinery and equipment | 23 | €23,279 | €19,618 | -€3,661 | -15.7% |
| Furniture and vehicles | 24 | €348,618 | €483,368 | +€134,750 | +38.7% |
| Other tangible fixed assets | 26 | €59,180 | €40,932 | -€18,248 | -30.8% |
| Financial fixed assets | 28 | €38,540 | €38,536 | -€4 | 0.0% |
| Current assets | 29/58 | €1,573,648 | €2,146,574 | +€572,926 | +36.4% |
| Stocks and contracts in progress | 3 | €388,871 | €586,616 | +€197,745 | +50.9% |
| Stocks | 30/36 | €388,871 | €586,616 | +€197,745 | +50.9% |
| Amounts receivable within one year | 40/41 | €657,528 | €803,673 | +€146,145 | +22.2% |
| Trade receivables | 40 | €644,426 | €767,188 | +€122,762 | +19.0% |
| Other amounts receivable | 41 | €13,102 | €36,485 | +€23,383 | +178.5% |
| Cash at bank and in hand | 54/58 | €527,249 | €756,285 | +€229,036 | +43.4% |
| Total equity and liabilities | 10/49 | €3,099,486 | €3,703,065 | +€603,580 | +19.5% |
| Equity | 10/15 | €965,379 | €1,238,019 | +€272,640 | +28.2% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €378,525 | €358,525 | -€20,000 | -5.3% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €340,000 | €320,000 | -€20,000 | -5.9% |
| Distributable reserves | 133 | €32,375 | €32,375 | = | 0.0% |
| Profit (loss) carried forward | 14 | €525,354 | €817,994 | +€292,640 | +55.7% |
| Amounts payable | 17/49 | €2,134,107 | €2,465,047 | +€330,940 | +15.5% |
| Amounts payable after more than one year | 17 | €436,127 | €684,151 | +€248,024 | +56.9% |
| Financial debts | 170/4 | €436,127 | €684,151 | +€248,024 | +56.9% |
| Amounts payable within one year | 42/48 | €1,565,538 | €1,780,896 | +€215,358 | +13.8% |
| Current portion of amounts payable after more than one year | 42 | €174,410 | €193,797 | +€19,386 | +11.1% |
| Financial debts | 43 | €220,540 | €230,959 | +€10,419 | +4.7% |
| Credit institutions | 430/8 | €220,540 | €230,959 | +€10,419 | +4.7% |
| Trade debts | 44 | €633,648 | €684,442 | +€50,794 | +8.0% |
| Suppliers | 440/4 | €633,648 | €684,442 | +€50,794 | +8.0% |
| Taxes, remuneration and social security | 45 | €196,899 | €221,658 | +€24,759 | +12.6% |
| Taxes | 450/3 | €100,140 | €147,769 | +€47,630 | +47.6% |
| Remuneration and social security | 454/9 | €96,759 | €73,889 | -€22,871 | -23.6% |
| Other amounts payable | 47/48 | €340,040 | €450,040 | +€110,000 | +32.3% |
| Accrued charges and deferred income | 492/3 | €132,443 | - | -€132,443 | |
| Turnover | 70 | €9,340,917 | €10,881,899 | +€1.5m | +16.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €7,192,660 | €8,202,153 | +€1.0m | +14.0% |
| Remuneration, social security and pensions | 62 | €1,256,327 | €1,434,967 | +€178,640 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €198,465 | €194,825 | -€3,640 | -1.8% |
| Other operating charges | 640/8 | €12,202 | €11,037 | -€1,165 | -9.5% |
| Gross operating margin | 9900 | €2,148,257 | €2,679,746 | +€531,489 | +24.7% |
| Operating profit (loss) | 9901 | €681,263 | €1,038,917 | +€357,654 | +52.5% |
| Financial income | 75/76B | €409 | €2,340 | +€1,931 | +472.2% |
| Recurring financial income | 75 | €409 | €2,340 | +€1,931 | +472.2% |
| Financial charges | 65/66B | €33,389 | €33,100 | -€289 | -0.9% |
| Recurring financial charges | 65 | €33,389 | €33,100 | -€289 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €648,283 | €1,008,157 | +€359,874 | +55.5% |
| Income taxes | 67/77 | €197,347 | €285,517 | +€88,170 | +44.7% |
| Profit (loss) for the period | 9904 | €450,936 | €722,640 | +€271,704 | +60.3% |
| Transfer from tax-exempt reserves | 789 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €470,936 | €742,640 | +€271,704 | +57.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.