LA COPIE: 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.
LA COPIE
Largest movements
- Cash +€3,943
up €3,943 (+202%), from €1,952 to €5,895
mainly Net result for the year (+€23,280) and Other debts (+€19,399)
- Tangible fixed assets -€3,193
down €3,193 (-24.3%), from €13,115 to €9,922
of which Land and buildings: -€3,152
- Receivables within one year +€2,319
up €2,319 (+10.5%), from €22,175 to €24,495
of which Other amounts receivable: +€2,319
- Intangible fixed assets +€2,201
up €2,201, from €0 to €2,201
- Stocks and contracts -€2,000
down €2,000 (-73.5%), from €2,721 to €721
- Profit (loss) carried forward +€23,280
up €23,280 (+53.0%), from -€43,922 to -€20,642
- Contributions -€20,000
down €20,000 (-40.0%), from €50,000 to €30,000
- Other debts +€19,399
up €19,399 (+2,521%), from €769 to €20,168
- Trade debts -€16,701
down €16,701 (-56.9%), from €29,344 to €12,643
- Current portion of long-term debt -€2,031
down €2,031 (-100%), from €2,031 to €0
- Gross operating margin +€13,019
up €13,019 (+74.8%), from €17,417 to €30,436
- Other operating charges -€1,237
down €1,237 (-22.6%), from €5,478 to €4,241
- Staff costs +€334
up €334 (+4,784%), from €7 to €341
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 | €40,300 | €43,284 | +€2,984 | +7.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €13,165 | €12,173 | -€992 | -7.5% |
| Intangible fixed assets | 21 | €0 | €2,201 | +€2,201 | |
| Tangible fixed assets | 22/27 | €13,115 | €9,922 | -€3,193 | -24.3% |
| Land and buildings | 22 | €13,074 | €9,922 | -€3,152 | -24.1% |
| Plant, machinery and equipment | 23 | €41 | €0 | -€41 | -100% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €27,135 | €31,111 | +€3,976 | +14.7% |
| Stocks and contracts in progress | 3 | €2,721 | €721 | -€2,000 | -73.5% |
| Stocks | 30/36 | €2,721 | €721 | -€2,000 | -73.5% |
| Amounts receivable within one year | 40/41 | €22,175 | €24,495 | +€2,319 | +10.5% |
| Trade receivables | 40 | €530 | €530 | = | 0.0% |
| Other amounts receivable | 41 | €21,645 | €23,965 | +€2,319 | +10.7% |
| Cash at bank and in hand | 54/58 | €1,952 | €5,895 | +€3,943 | +202% |
| Deferred charges and accrued income | 490/1 | €287 | €0 | -€287 | -100% |
| Total equity and liabilities | 10/49 | €40,300 | €43,284 | +€2,984 | +7.4% |
| Equity | 10/15 | €6,078 | €9,358 | +€3,280 | +54.0% |
| Contributions | 10/11 | €50,000 | €30,000 | -€20,000 | -40.0% |
| Profit (loss) carried forward | 14 | -€43,922 | -€20,642 | +€23,280 | +53.0% |
| Amounts payable | 17/49 | €34,222 | €33,926 | -€296 | -0.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €34,222 | €33,926 | -€296 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €2,031 | €0 | -€2,031 | -100% |
| Trade debts | 44 | €29,344 | €12,643 | -€16,701 | -56.9% |
| Suppliers | 440/4 | €29,344 | €12,643 | -€16,701 | -56.9% |
| Taxes, remuneration and social security | 45 | €2,078 | €1,115 | -€963 | -46.4% |
| Taxes | 450/3 | €2,078 | €1,115 | -€963 | -46.4% |
| Other amounts payable | 47/48 | €769 | €20,168 | +€19,399 | +2,521% |
| Non-recurring operating income | 76A | - | €6,532 | +€6,532 | |
| Remuneration, social security and pensions | 62 | €7 | €341 | +€334 | +4,784% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,254 | €3,272 | +€18 | +0.5% |
| Other operating charges | 640/8 | €5,478 | €4,241 | -€1,237 | -22.6% |
| Gross operating margin | 9900 | €17,417 | €30,436 | +€13,019 | +74.8% |
| Operating profit (loss) | 9901 | €8,678 | €22,582 | +€13,904 | +160% |
| Financial income | 75/76B | €1,192 | €1,242 | +€50 | +4.2% |
| Recurring financial income | 75 | €1,192 | €1,242 | +€50 | +4.2% |
| Financial charges | 65/66B | €439 | €432 | -€7 | -1.6% |
| Recurring financial charges | 65 | €439 | €432 | -€7 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €9,431 | €23,391 | +€13,961 | +148% |
| Income taxes | 67/77 | €99 | €112 | +€13 | +12.9% |
| Profit (loss) for the period | 9904 | €9,332 | €23,280 | +€13,948 | +149% |
| Profit (loss) for the period to be appropriated | 9905 | €9,332 | €23,280 | +€13,948 | +149% |
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 30 October 2026 via checked.be.