Coverpoint RCM: 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.
Coverpoint RCM
Largest movements
- Cash -€27,162
down €27,162 (-42.2%), from €64,421 to €37,259
mainly Net result for the year (-€16,226) and Tax, wage and social debts (-€12,354)
- Receivables within one year -€2,491
down €2,491 (-2.9%), from €87,171 to €84,680
of which Trade receivables: -€12,791
- Reserves -€16,226
down €16,226 (-35.7%), from €45,400 to €29,174
- Tax, wage and social debts -€12,354
down €12,354 (-66.5%), from €18,574 to €6,220
- Trade debts -€3,209
down €3,209 (-3.8%), from €83,663 to €80,454
- Other debts +€2,025
up €2,025 (+190.0%), from €1,066 to €3,091
- Gross operating margin +€12,133
up €12,133 (+53.1%), from -€22,866 to -€10,733
- Taxes +€4,493
new in 2025: €4,493
- Financial income -€1,340
down €1,340 (-96.1%), from €1,395 to €55
- Financial charges +€236
up €236 (+56.2%), from €420 to €656
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 | €151,703 | €121,939 | -€29,764 | -19.6% |
| Current assets | 29/58 | €151,703 | €121,939 | -€29,764 | -19.6% |
| Amounts receivable within one year | 40/41 | €87,171 | €84,680 | -€2,491 | -2.9% |
| Trade receivables | 40 | €86,689 | €73,898 | -€12,791 | -14.8% |
| Other amounts receivable | 41 | €482 | €10,782 | +€10,300 | +2136.9% |
| Cash at bank and in hand | 54/58 | €64,421 | €37,259 | -€27,162 | -42.2% |
| Deferred charges and accrued income | 490/1 | €111 | - | -€111 | |
| Total equity and liabilities | 10/49 | €151,703 | €121,939 | -€29,764 | -19.6% |
| Equity | 10/15 | €48,400 | €32,174 | -€16,226 | -33.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €45,400 | €29,174 | -€16,226 | -35.7% |
| Distributable reserves | 133 | €45,400 | €29,174 | -€16,226 | -35.7% |
| Amounts payable | 17/49 | €103,303 | €89,765 | -€13,538 | -13.1% |
| Amounts payable within one year | 42/48 | €103,303 | €89,765 | -€13,538 | -13.1% |
| Trade debts | 44 | €83,663 | €80,454 | -€3,209 | -3.8% |
| Suppliers | 440/4 | €83,663 | €80,454 | -€3,209 | -3.8% |
| Taxes, remuneration and social security | 45 | €18,574 | €6,220 | -€12,354 | -66.5% |
| Taxes | 450/3 | €18,574 | €6,220 | -€12,354 | -66.5% |
| Other amounts payable | 47/48 | €1,066 | €3,091 | +€2,025 | +190.0% |
| Other operating charges | 640/8 | €389 | €399 | +€10 | +2.6% |
| Gross operating margin | 9900 | -€22,866 | -€10,733 | +€12,133 | +53.1% |
| Operating profit (loss) | 9901 | -€23,255 | -€11,132 | +€12,123 | +52.1% |
| Financial income | 75/76B | €1,395 | €55 | -€1,340 | -96.1% |
| Recurring financial income | 75 | €1,395 | €55 | -€1,340 | -96.1% |
| Financial charges | 65/66B | €420 | €656 | +€236 | +56.2% |
| Recurring financial charges | 65 | €420 | €656 | +€236 | +56.2% |
| Profit (loss) for the period before taxes | 9903 | -€22,280 | -€11,733 | +€10,547 | +47.3% |
| Income taxes | 67/77 | - | €4,493 | +€4,493 | |
| Profit (loss) for the period | 9904 | -€22,280 | -€16,226 | +€6,054 | +27.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,280 | -€16,226 | +€6,054 | +27.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.