La Coppelia: 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 Coppelia
Largest movements
- Cash -€54,842
down €54,842 (-47.1%), from €116,366 to €61,523
mainly Contributions, distributions and other (-€54,545) and Accrued charges and deferred income (-€6,595)
- Current investments -€6,617
down €6,617 (-8.8%), from €75,030 to €68,413
- Reserves -€57,362
down €57,362 (-78.4%), from €73,204 to €15,842
- Accrued charges and deferred income -€6,595
down €6,595 (-31.8%), from €20,746 to €14,150
- Trade debts +€2,747
up €2,747 (+4,319%), from €64 to €2,810
- Financial charges -€21,461
down €21,461 (-90.9%), from €23,607 to €2,146
- Financial income -€13,950
down €13,950 (-92.8%), from €15,026 to €1,076
- Gross operating margin -€57
down €57 (-4.5%), from -€1,282 to -€1,339
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 | €241,694 | €180,546 | -€61,147 | -25.3% |
| Fixed assets | 21/28 | €50,000 | €50,000 | = | 0.0% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €191,694 | €130,546 | -€61,147 | -31.9% |
| Amounts receivable within one year | 40/41 | €298 | €609 | +€312 | +105% |
| Other amounts receivable | 41 | €298 | €609 | +€312 | +105% |
| Current investments | 50/53 | €75,030 | €68,413 | -€6,617 | -8.8% |
| Cash at bank and in hand | 54/58 | €116,366 | €61,523 | -€54,842 | -47.1% |
| Total equity and liabilities | 10/49 | €241,694 | €180,546 | -€61,147 | -25.3% |
| Equity | 10/15 | €217,204 | €159,842 | -€57,362 | -26.4% |
| Contributions | 10/11 | €144,000 | €144,000 | = | 0.0% |
| Reserves | 13 | €73,204 | €15,842 | -€57,362 | -78.4% |
| Distributable reserves | 133 | €73,204 | €15,842 | -€57,362 | -78.4% |
| Amounts payable | 17/49 | €24,489 | €20,704 | -€3,785 | -15.5% |
| Amounts payable within one year | 42/48 | €3,744 | €6,554 | +€2,810 | +75.1% |
| Trade debts | 44 | €64 | €2,810 | +€2,747 | +4,319% |
| Suppliers | 440/4 | €64 | €2,810 | +€2,747 | +4,319% |
| Other amounts payable | 47/48 | €3,680 | €3,744 | +€64 | +1.7% |
| Accrued charges and deferred income | 492/3 | €20,746 | €14,150 | -€6,595 | -31.8% |
| Other operating charges | 640/8 | €406 | €408 | +€1 | +0.3% |
| Gross operating margin | 9900 | -€1,282 | -€1,339 | -€57 | -4.5% |
| Operating profit (loss) | 9901 | -€1,688 | -€1,747 | -€59 | -3.5% |
| Financial income | 75/76B | €15,026 | €1,076 | -€13,950 | -92.8% |
| Recurring financial income | 75 | €15,026 | €1,076 | -€13,950 | -92.8% |
| Financial charges | 65/66B | €23,607 | €2,146 | -€21,461 | -90.9% |
| Recurring financial charges | 65 | €23,607 | €2,146 | -€21,461 | -90.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,269 | -€2,817 | +€7,452 | +72.6% |
| Profit (loss) for the period | 9904 | -€10,269 | -€2,817 | +€7,452 | +72.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,269 | -€2,817 | +€7,452 | +72.6% |
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 17 October 2026 via checked.be.