AVOCATS 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.
AVOCATS COPPENS
Largest movements
- Cash +€11,513
up €11,513 (+205%), from €5,626 to €17,138
mainly Other debts (+€9,500) and Net result for the year (+€6,877)
- Receivables within one year -€1,749
down €1,749 (-9.5%), from €18,366 to €16,616
of which Other amounts receivable: -€7,148
- Tangible fixed assets -€1,110
down €1,110 (-78.2%), from €1,420 to €310
- Other debts +€9,500
new in 2025: €9,500
- Tax, wage and social debts +€2,972
up €2,972 (+272%), from €1,094 to €4,065
- Profit (loss) carried forward -€2,623
down €2,623 (-92.9%), from €2,824 to €201
- Trade debts -€1,089
down €1,089 (-73.2%), from €1,489 to €400
- Gross operating margin +€6,309
up €6,309 (+167%), from €3,769 to €10,077
- Taxes +€1,369
up €1,369 (+222%), from €617 to €1,986
- Depreciation -€917
down €917 (-45.2%), from €2,027 to €1,110
- Financial income +€326
up €326 (+1,222%), from €27 to €352
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 | €26,032 | €34,792 | +€8,760 | +33.6% |
| Fixed assets | 21/28 | €1,420 | €310 | -€1,110 | -78.2% |
| Tangible fixed assets | 22/27 | €1,420 | €310 | -€1,110 | -78.2% |
| Furniture and vehicles | 24 | €1,420 | €310 | -€1,110 | -78.2% |
| Current assets | 29/58 | €24,612 | €34,482 | +€9,870 | +40.1% |
| Amounts receivable within one year | 40/41 | €18,366 | €16,616 | -€1,749 | -9.5% |
| Trade receivables | 40 | €8,228 | €13,627 | +€5,399 | +65.6% |
| Other amounts receivable | 41 | €10,138 | €2,989 | -€7,148 | -70.5% |
| Cash at bank and in hand | 54/58 | €5,626 | €17,138 | +€11,513 | +205% |
| Deferred charges and accrued income | 490/1 | €621 | €727 | +€107 | +17.2% |
| Total equity and liabilities | 10/49 | €26,032 | €34,792 | +€8,760 | +33.6% |
| Equity | 10/15 | €23,449 | €20,826 | -€2,623 | -11.2% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €1,875 | €1,875 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,824 | €201 | -€2,623 | -92.9% |
| Amounts payable | 17/49 | €2,583 | €13,965 | +€11,383 | +441% |
| Amounts payable within one year | 42/48 | €2,583 | €13,965 | +€11,383 | +441% |
| Trade debts | 44 | €1,489 | €400 | -€1,089 | -73.2% |
| Suppliers | 440/4 | €1,489 | €400 | -€1,089 | -73.2% |
| Taxes, remuneration and social security | 45 | €1,094 | €4,065 | +€2,972 | +272% |
| Taxes | 450/3 | €1,094 | €4,065 | +€2,972 | +272% |
| Other amounts payable | 47/48 | - | €9,500 | +€9,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,027 | €1,110 | -€917 | -45.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €3,769 | €10,077 | +€6,309 | +167% |
| Operating profit (loss) | 9901 | €1,354 | €8,567 | +€7,213 | +533% |
| Financial income | 75/76B | €27 | €352 | +€326 | +1,222% |
| Recurring financial income | 75 | €27 | €352 | +€326 | +1,222% |
| Financial charges | 65/66B | €70 | €57 | -€14 | -19.6% |
| Recurring financial charges | 65 | €70 | €57 | -€14 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €1,310 | €8,863 | +€7,553 | +576% |
| Income taxes | 67/77 | €617 | €1,986 | +€1,369 | +222% |
| Profit (loss) for the period | 9904 | €694 | €6,877 | +€6,184 | +891% |
| Profit (loss) for the period to be appropriated | 9905 | €694 | €6,877 | +€6,184 | +891% |
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 20 October 2026 via checked.be.