ARCHITECTENBURO 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.
ARCHITECTENBURO COPPENS
Largest movements
- Cash -€13,132
down €13,132 (-57.0%), from €23,054 to €9,922
mainly Deferred charges and accrued income (-€8,933) and Other debts (-€5,527)
- Deferred charges and accrued income +€8,933
up €8,933 (+219%), from €4,083 to €13,016
- Receivables within one year -€2,745
down €2,745 (-73.7%), from €3,722 to €978
of which Trade receivables: -€2,628
- Other debts -€5,527
down €5,527 (-57.0%), from €9,697 to €4,171
- Tax, wage and social debts -€2,000
no longer reported in 2025 (was €2,000)
- Profit (loss) carried forward +€341
up €341 (+0.7%), from -€49,343 to -€49,002
- Gross operating margin +€17,624
up €17,624, from -€13,306 to €4,318
- Write-downs +€2,628
new in 2025: €2,628
- Other operating charges -€815
down €815 (-37.7%), from €2,159 to €1,344
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 | €30,859 | €23,916 | -€6,943 | -22.5% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €30,859 | €23,916 | -€6,943 | -22.5% |
| Amounts receivable within one year | 40/41 | €3,722 | €978 | -€2,745 | -73.7% |
| Trade receivables | 40 | €3,179 | €552 | -€2,628 | -82.6% |
| Other amounts receivable | 41 | €543 | €426 | -€117 | -21.6% |
| Cash at bank and in hand | 54/58 | €23,054 | €9,922 | -€13,132 | -57.0% |
| Deferred charges and accrued income | 490/1 | €4,083 | €13,016 | +€8,933 | +219% |
| Total equity and liabilities | 10/49 | €30,859 | €23,916 | -€6,943 | -22.5% |
| Equity | 10/15 | -€31,283 | -€30,942 | +€341 | +1.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,860 | €11,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,343 | -€49,002 | +€341 | +0.7% |
| Amounts payable | 17/49 | €62,141 | €54,857 | -€7,284 | -11.7% |
| Amounts payable after more than one year | 17 | €47,906 | €47,906 | = | 0.0% |
| Financial debts | 170/4 | €47,906 | €47,906 | = | 0.0% |
| Amounts payable within one year | 42/48 | €14,236 | €6,952 | -€7,284 | -51.2% |
| Trade debts | 44 | €2,538 | €2,781 | +€243 | +9.6% |
| Suppliers | 440/4 | €2,538 | €2,781 | +€243 | +9.6% |
| Taxes, remuneration and social security | 45 | €2,000 | - | -€2,000 | |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €9,697 | €4,171 | -€5,527 | -57.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,628 | +€2,628 | |
| Other operating charges | 640/8 | €2,159 | €1,344 | -€815 | -37.7% |
| Gross operating margin | 9900 | -€13,306 | €4,318 | +€17,624 | |
| Operating profit (loss) | 9901 | -€15,465 | €347 | +€15,812 | |
| Financial income | 75/76B | €119 | €39 | -€80 | -67.4% |
| Recurring financial income | 75 | €119 | €39 | -€80 | -67.4% |
| Financial charges | 65/66B | €46 | €45 | -€1 | -2.6% |
| Recurring financial charges | 65 | €46 | €45 | -€1 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | -€15,392 | €341 | +€15,733 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€15,392 | €341 | +€15,733 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,392 | €341 | +€15,733 |
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 25 October 2026 via checked.be.