A.M.P. COPPENS: 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.
A.M.P. COPPENS
Largest movements
- Tangible fixed assets -€52,262
down €52,262 (-9.8%), from €535,468 to €483,206
of which Land and buildings: -€53,398
- Cash +€52,005
up €52,005 (+27.2%), from €190,955 to €242,961
mainly Depreciation (+€54,202) and Net result for the year (+€26,939)
- Reserves +€26,939
up €26,939 (+5.7%), from €474,207 to €501,146
of which Distributable reserves: +€34,068
- Debts after one year -€13,063
down €13,063 (-35.5%), from €36,760 to €23,697
- Other debts -€7,707
down €7,707 (-40.4%), from €19,066 to €11,359
- Depreciation -€17,326
down €17,326 (-24.2%), from €71,528 to €54,202
- Taxes +€3,126
up €3,126 (+22.0%), from €14,194 to €17,320
- Other operating charges +€1,227
up €1,227 (+8.5%), from €14,503 to €15,730
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 | €728,041 | €726,641 | -€1,400 | -0.2% |
| Fixed assets | 21/28 | €535,468 | €483,206 | -€52,262 | -9.8% |
| Tangible fixed assets | 22/27 | €535,468 | €483,206 | -€52,262 | -9.8% |
| Land and buildings | 22 | €534,109 | €480,711 | -€53,398 | -10.0% |
| Plant, machinery and equipment | 23 | €845 | €651 | -€194 | -22.9% |
| Furniture and vehicles | 24 | €514 | €1,843 | +€1,329 | +258% |
| Current assets | 29/58 | €192,573 | €243,435 | +€50,862 | +26.4% |
| Amounts receivable within one year | 40/41 | €1,618 | €474 | -€1,143 | -70.7% |
| Trade receivables | 40 | €1,618 | €474 | -€1,143 | -70.7% |
| Cash at bank and in hand | 54/58 | €190,955 | €242,961 | +€52,005 | +27.2% |
| Total equity and liabilities | 10/49 | €728,041 | €726,641 | -€1,400 | -0.2% |
| Equity | 10/15 | €622,944 | €649,882 | +€26,939 | +4.3% |
| Contributions | 10/11 | €148,736 | €148,736 | = | 0.0% |
| Reserves | 13 | €474,207 | €501,146 | +€26,939 | +5.7% |
| Non-distributable reserves | 130/1 | €43,352 | €43,352 | = | 0.0% |
| Reserves not available under the articles | 1311 | €43,352 | €43,352 | = | 0.0% |
| Tax-exempt reserves | 132 | €61,631 | €54,501 | -€7,130 | -11.6% |
| Distributable reserves | 133 | €369,225 | €403,294 | +€34,068 | +9.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €25,147 | €22,235 | -€2,912 | -11.6% |
| Deferred taxes | 168 | €25,147 | €22,235 | -€2,912 | -11.6% |
| Amounts payable | 17/49 | €79,950 | €54,523 | -€25,427 | -31.8% |
| Amounts payable after more than one year | 17 | €36,760 | €23,697 | -€13,063 | -35.5% |
| Financial debts | 170/4 | €36,760 | €23,697 | -€13,063 | -35.5% |
| Amounts payable within one year | 42/48 | €43,190 | €30,151 | -€13,039 | -30.2% |
| Current portion of amounts payable after more than one year | 42 | €12,787 | €13,063 | +€275 | +2.2% |
| Trade debts | 44 | €324 | €0 | -€324 | -100% |
| Suppliers | 440/4 | €324 | €0 | -€324 | -100% |
| Taxes, remuneration and social security | 45 | €11,013 | €5,729 | -€5,285 | -48.0% |
| Taxes | 450/3 | €11,013 | €5,729 | -€5,285 | -48.0% |
| Other amounts payable | 47/48 | €19,066 | €11,359 | -€7,707 | -40.4% |
| Accrued charges and deferred income | 492/3 | - | €675 | +€675 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,528 | €54,202 | -€17,326 | -24.2% |
| Other operating charges | 640/8 | €14,503 | €15,730 | +€1,227 | +8.5% |
| Gross operating margin | 9900 | €112,932 | €112,068 | -€864 | -0.8% |
| Operating profit (loss) | 9901 | €26,901 | €42,136 | +€15,235 | +56.6% |
| Financial income | 75/76B | €1,501 | €1,179 | -€322 | -21.5% |
| Recurring financial income | 75 | €1,501 | €1,179 | -€322 | -21.5% |
| Financial charges | 65/66B | €2,872 | €1,968 | -€904 | -31.5% |
| Recurring financial charges | 65 | €2,872 | €1,968 | -€904 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €25,530 | €41,347 | +€15,817 | +62.0% |
| Transfer from deferred taxes | 780 | €4,830 | €2,912 | -€1,918 | -39.7% |
| Income taxes | 67/77 | €14,194 | €17,320 | +€3,126 | +22.0% |
| Profit (loss) for the period | 9904 | €16,166 | €26,939 | +€10,773 | +66.6% |
| Transfer from tax-exempt reserves | 789 | €11,826 | €7,130 | -€4,696 | -39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €27,992 | €34,068 | +€6,076 | +21.7% |
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 26 October 2026 via checked.be.