Els Copermans: 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.
Els Copermans
Largest movements
- Cash +€13,974
up €13,974 (+189%), from €7,389 to €21,363
mainly Net result for the year (+€7,401) and Depreciation (+€6,618)
- Tangible fixed assets -€6,618
down €6,618 (-60.0%), from €11,024 to €4,406
- Profit (loss) carried forward +€7,401
up €7,401 (+52.1%), from -€14,211 to -€6,810
- Tax, wage and social debts -€1,108
down €1,108 (-30.0%), from €3,694 to €2,586
of which Taxes: -€1,449
- Trade debts +€825
up €825 (+65.5%), from €1,260 to €2,085
- Gross operating margin +€21,925
up €21,925, from -€6,424 to €15,501
- Taxes +€413
up €413 (+185%), from €223 to €636
- Financial income +€197
up €197 (+49.9%), from €395 to €592
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 | €31,107 | €38,224 | +€7,118 | +22.9% |
| Fixed assets | 21/28 | €11,024 | €4,406 | -€6,618 | -60.0% |
| Tangible fixed assets | 22/27 | €11,024 | €4,406 | -€6,618 | -60.0% |
| Furniture and vehicles | 24 | €11,024 | €4,406 | -€6,618 | -60.0% |
| Current assets | 29/58 | €20,082 | €33,818 | +€13,736 | +68.4% |
| Amounts receivable within one year | 40/41 | €12,368 | €12,009 | -€359 | -2.9% |
| Trade receivables | 40 | €4,623 | €9,076 | +€4,453 | +96.3% |
| Other amounts receivable | 41 | €7,745 | €2,933 | -€4,813 | -62.1% |
| Cash at bank and in hand | 54/58 | €7,389 | €21,363 | +€13,974 | +189% |
| Deferred charges and accrued income | 490/1 | €326 | €447 | +€121 | +37.2% |
| Total equity and liabilities | 10/49 | €31,107 | €38,224 | +€7,118 | +22.9% |
| Equity | 10/15 | €26,152 | €33,553 | +€7,401 | +28.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €27,963 | €27,963 | = | 0.0% |
| Distributable reserves | 133 | €27,963 | €27,963 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,211 | -€6,810 | +€7,401 | +52.1% |
| Amounts payable | 17/49 | €4,954 | €4,671 | -€283 | -5.7% |
| Amounts payable within one year | 42/48 | €4,954 | €4,671 | -€283 | -5.7% |
| Trade debts | 44 | €1,260 | €2,085 | +€825 | +65.5% |
| Suppliers | 440/4 | €1,260 | €2,085 | +€825 | +65.5% |
| Taxes, remuneration and social security | 45 | €3,694 | €2,586 | -€1,108 | -30.0% |
| Taxes | 450/3 | €2,085 | €636 | -€1,449 | -69.5% |
| Remuneration and social security | 454/9 | €1,610 | €1,950 | +€340 | +21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,618 | €6,618 | = | 0.0% |
| Other operating charges | 640/8 | €1,019 | €1,043 | +€24 | +2.3% |
| Gross operating margin | 9900 | -€6,424 | €15,501 | +€21,925 | |
| Operating profit (loss) | 9901 | -€14,061 | €7,840 | +€21,901 | |
| Financial income | 75/76B | €395 | €592 | +€197 | +49.9% |
| Recurring financial income | 75 | €395 | €592 | +€197 | +49.9% |
| Financial charges | 65/66B | €321 | €395 | +€74 | +23.0% |
| Recurring financial charges | 65 | €321 | €395 | +€74 | +23.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,988 | €8,037 | +€22,025 | |
| Income taxes | 67/77 | €223 | €636 | +€413 | +185% |
| Profit (loss) for the period | 9904 | -€14,211 | €7,401 | +€21,611 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,211 | €7,401 | +€21,611 |
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 18 October 2026 via checked.be.