LAONI COPPI: 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.
LAONI COPPI
Largest movements
- Current investments +€70,761
up €70,761 (+900.0%), from €7,862 to €78,623
- Cash -€25,725
down €25,725 (-40.3%), from €63,785 to €38,060
mainly Current investments (-€70,761) and Receivables within one year (-€13,200)
- Receivables within one year +€13,200
up €13,200 (+105.9%), from €12,470 to €25,669
- Reserves +€100,000
new in 2025: €100,000
- Profit (loss) carried forward -€39,597
down €39,597 (-63.9%), from €61,928 to €22,332
- Tax, wage and social debts -€1,857
down €1,857 (-7.8%), from €23,749 to €21,891
- Gross operating margin -€5,483
down €5,483 (-6.5%), from €84,857 to €79,375
- Depreciation -€1,788
down €1,788 (-43.6%), from €4,103 to €2,315
- Financial income +€1,497
up €1,497 (+21571.6%), from €7 to €1,504
- Taxes -€1,049
down €1,049 (-6.2%), from €16,912 to €15,863
- Financial charges +€1,043
up €1,043 (+389.7%), from €268 to €1,310
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 | €89,796 | €147,569 | +€57,774 | +64.3% |
| Fixed assets | 21/28 | €3,449 | €3,083 | -€365 | -10.6% |
| Tangible fixed assets | 22/27 | €3,449 | €3,083 | -€365 | -10.6% |
| Plant, machinery and equipment | 23 | €1,365 | €2,257 | +€892 | +65.3% |
| Furniture and vehicles | 24 | €2,084 | €826 | -€1,258 | -60.4% |
| Current assets | 29/58 | €86,347 | €144,486 | +€58,139 | +67.3% |
| Amounts receivable within one year | 40/41 | €12,470 | €25,669 | +€13,200 | +105.9% |
| Trade receivables | 40 | €12,470 | €25,669 | +€13,200 | +105.9% |
| Current investments | 50/53 | €7,862 | €78,623 | +€70,761 | +900.0% |
| Cash at bank and in hand | 54/58 | €63,785 | €38,060 | -€25,725 | -40.3% |
| Deferred charges and accrued income | 490/1 | €2,229 | €2,133 | -€96 | -4.3% |
| Total equity and liabilities | 10/49 | €89,796 | €147,569 | +€57,774 | +64.3% |
| Equity | 10/15 | €64,928 | €125,332 | +€60,403 | +93.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €100,000 | +€100,000 | |
| Distributable reserves | 133 | - | €100,000 | +€100,000 | |
| Profit (loss) carried forward | 14 | €61,928 | €22,332 | -€39,597 | -63.9% |
| Amounts payable | 17/49 | €24,867 | €22,238 | -€2,630 | -10.6% |
| Amounts payable within one year | 42/48 | €24,867 | €22,238 | -€2,630 | -10.6% |
| Trade debts | 44 | €957 | €125 | -€831 | -86.9% |
| Suppliers | 440/4 | €957 | €125 | -€831 | -86.9% |
| Taxes, remuneration and social security | 45 | €23,749 | €21,891 | -€1,857 | -7.8% |
| Taxes | 450/3 | €23,749 | €21,891 | -€1,857 | -7.8% |
| Other amounts payable | 47/48 | €162 | €221 | +€59 | +36.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,103 | €2,315 | -€1,788 | -43.6% |
| Other operating charges | 640/8 | €1,653 | €987 | -€667 | -40.3% |
| Gross operating margin | 9900 | €84,857 | €79,375 | -€5,483 | -6.5% |
| Operating profit (loss) | 9901 | €79,101 | €76,073 | -€3,028 | -3.8% |
| Financial income | 75/76B | €7 | €1,504 | +€1,497 | +21571.6% |
| Recurring financial income | 75 | €7 | €1,504 | +€1,497 | +21571.6% |
| Financial charges | 65/66B | €268 | €1,310 | +€1,043 | +389.7% |
| Recurring financial charges | 65 | €268 | €1,310 | +€1,043 | +389.7% |
| Profit (loss) for the period before taxes | 9903 | €78,840 | €76,267 | -€2,573 | -3.3% |
| Income taxes | 67/77 | €16,912 | €15,863 | -€1,049 | -6.2% |
| Profit (loss) for the period | 9904 | €61,928 | €60,403 | -€1,525 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €61,928 | €60,403 | -€1,525 | -2.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.