LES COP'IN: 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.
LES COP'IN
Largest movements
- Cash +€2,480
up €2,480 (+77.5%), from €3,201 to €5,681
mainly Net result for the year (+€3,064) and Depreciation (+€2,295)
- Receivables within one year -€2,246
down €2,246 (-19.1%), from €11,761 to €9,516
of which Trade receivables: -€3,586
- Tangible fixed assets -€1,295
down €1,295 (-16.2%), from €8,010 to €6,715
- Intangible fixed assets -€1,000
down €1,000 (-85.7%), from €1,167 to €167
- Profit (loss) carried forward +€3,064
up €3,064 (+47.8%), from €6,407 to €9,471
- Trade debts -€2,438
down €2,438 (-36.7%), from €6,639 to €4,200
- Other debts -€1,275
no longer reported in 2025 (was €1,275)
- Tax, wage and social debts -€758
down €758 (-20.3%), from €3,726 to €2,969
of which Remuneration and social security: -€600
- Current portion of long-term debt -€665
no longer reported in 2025 (was €665)
- Staff costs -€5,292
down €5,292 (-18.4%), from €28,833 to €23,541
- Gross operating margin +€2,079
up €2,079 (+7.3%), from €28,415 to €30,494
- Other operating charges -€958
down €958 (-65.3%), from €1,467 to €509
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 | €25,045 | €22,973 | -€2,072 | -8.3% |
| Fixed assets | 21/28 | €9,227 | €6,932 | -€2,295 | -24.9% |
| Intangible fixed assets | 21 | €1,167 | €167 | -€1,000 | -85.7% |
| Tangible fixed assets | 22/27 | €8,010 | €6,715 | -€1,295 | -16.2% |
| Other tangible fixed assets | 26 | €8,010 | €6,715 | -€1,295 | -16.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €15,818 | €16,041 | +€223 | +1.4% |
| Stocks and contracts in progress | 3 | €645 | €645 | = | 0.0% |
| Stocks | 30/36 | €645 | €645 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,761 | €9,516 | -€2,246 | -19.1% |
| Trade receivables | 40 | €11,350 | €7,763 | -€3,586 | -31.6% |
| Other amounts receivable | 41 | €411 | €1,752 | +€1,341 | +326% |
| Cash at bank and in hand | 54/58 | €3,201 | €5,681 | +€2,480 | +77.5% |
| Deferred charges and accrued income | 490/1 | €211 | €200 | -€11 | -5.3% |
| Total equity and liabilities | 10/49 | €25,045 | €22,973 | -€2,072 | -8.3% |
| Equity | 10/15 | €12,740 | €15,804 | +€3,064 | +24.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €133 | €133 | = | 0.0% |
| Non-distributable reserves | 130/1 | €133 | €133 | = | 0.0% |
| Reserves not available under the articles | 1311 | €133 | €133 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,407 | €9,471 | +€3,064 | +47.8% |
| Amounts payable | 17/49 | €12,305 | €7,169 | -€5,136 | -41.7% |
| Amounts payable within one year | 42/48 | €12,305 | €7,169 | -€5,136 | -41.7% |
| Current portion of amounts payable after more than one year | 42 | €665 | - | -€665 | |
| Trade debts | 44 | €6,639 | €4,200 | -€2,438 | -36.7% |
| Suppliers | 440/4 | €6,639 | €4,200 | -€2,438 | -36.7% |
| Taxes, remuneration and social security | 45 | €3,726 | €2,969 | -€758 | -20.3% |
| Taxes | 450/3 | €377 | €219 | -€158 | -41.9% |
| Remuneration and social security | 454/9 | €3,349 | €2,749 | -€600 | -17.9% |
| Other amounts payable | 47/48 | €1,275 | - | -€1,275 | |
| Remuneration, social security and pensions | 62 | €28,833 | €23,541 | -€5,292 | -18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,295 | €2,295 | = | 0.0% |
| Other operating charges | 640/8 | €1,467 | €509 | -€958 | -65.3% |
| Gross operating margin | 9900 | €28,415 | €30,494 | +€2,079 | +7.3% |
| Operating profit (loss) | 9901 | -€4,180 | €4,149 | +€8,329 | |
| Financial income | 75/76B | €0 | €8 | +€8 | +2,540% |
| Recurring financial income | 75 | €0 | €8 | +€8 | +2,540% |
| Financial charges | 65/66B | €1,060 | €1,093 | +€33 | +3.1% |
| Recurring financial charges | 65 | €1,060 | €1,093 | +€33 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,240 | €3,064 | +€8,304 | |
| Profit (loss) for the period | 9904 | -€5,240 | €3,064 | +€8,304 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,240 | €3,064 | +€8,304 |
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 13 October 2026 via checked.be.