BOOMKWEKERIJ 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.
What changed
BOOMKWEKERIJ COPPENS
NACE 01.301, Crop and animal production, hunting and related service activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€457,975
2024 · €576,591-€118,616
Equity
€3.1m
2024 · €2.9m+€180,048
Cash
€827,322
2024 · €702,123+€125,199
Balance sheet total
€3.3m
2024 · €3.1m+€168,294
Largest movements
Assets
- Cash +€125,199
up €125,199 (+17.8%), from €702,123 to €827,322
mainly Net result for the year (+€457,975) and Depreciation (+€82,769)
Equity and liabilities
- Reserves +€180,048
up €180,048 (+6.3%), from €2.8m to €3.0m
- Trade debts -€40,177
down €40,177 (-77.7%), from €51,735 to €11,559
Income statement
- Financial income -€113,310
down €113,310 (-58.2%), from €194,794 to €81,484
of which Financial income: -€113,310
- Taxes -€30,755
down €30,755 (-14.7%), from €209,459 to €178,704
- Gross operating margin +€24,365
up €24,365 (+3.0%), from €800,563 to €824,927
- Depreciation +€9,534
up €9,534 (+13.0%), from €73,235 to €82,769
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.
Result 2024
€576,591
Gross operating margin
+€24,365
Staff costs
+€143
Depreciation
-€9,534
Other operating charges
+€1,259
Other operating items
-€51,402
Financial income
-€113,310
Financial charges
-€891
Taxes
+€30,755
Result 2025
€457,975
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€527,314
Investment
-€124,213
Financing
-€277,903
Cash 2024
€702,123
From operations (derived)
+€527,314
Net result for the year
+€457,975
Depreciation
+€82,769
Stocks and contracts
-€6,202
Receivables within one year
+€6,501
Deferred charges and accrued income
-€1,951
Trade debts
-€40,177
Tax, wage and social debts
+€26,595
Smaller working-capital items
+€1,804
Investment (derived)
-€124,213
Investment in fixed assets (net)
-€114,598
Current investments
-€9,614
Financing
-€277,903
Current portion of long-term debt
+€25
Contributions, distributions and other
-€277,928
Cash 2025
€827,322
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,101,028 | €3,269,322 | +€168,294 | +5.4% |
| Fixed assets | 21/28 | €1,105,052 | €1,136,882 | +€31,830 | +2.9% |
| Tangible fixed assets | 22/27 | €648,561 | €650,122 | +€1,561 | +0.2% |
| Land and buildings | 22 | €450,477 | €410,530 | -€39,947 | -8.9% |
| Plant, machinery and equipment | 23 | €148,913 | €202,577 | +€53,664 | +36.0% |
| Furniture and vehicles | 24 | €45,869 | €33,713 | -€12,156 | -26.5% |
| Other tangible fixed assets | 26 | €3,302 | €3,302 | = | 0.0% |
| Financial fixed assets | 28 | €456,491 | €486,760 | +€30,269 | +6.6% |
| Current assets | 29/58 | €1,995,975 | €2,132,440 | +€136,465 | +6.8% |
| Stocks and contracts in progress | 3 | €377,938 | €384,139 | +€6,202 | +1.6% |
| Stocks | 30/36 | €377,938 | €384,139 | +€6,202 | +1.6% |
| Amounts receivable within one year | 40/41 | €121,798 | €115,297 | -€6,501 | -5.3% |
| Trade receivables | 40 | €116,075 | €106,805 | -€9,270 | -8.0% |
| Other amounts receivable | 41 | €5,723 | €8,492 | +€2,769 | +48.4% |
| Current investments | 50/53 | €787,808 | €797,423 | +€9,614 | +1.2% |
| Cash at bank and in hand | 54/58 | €702,123 | €827,322 | +€125,199 | +17.8% |
| Deferred charges and accrued income | 490/1 | €6,308 | €8,259 | +€1,951 | +30.9% |
| Total equity and liabilities | 10/49 | €3,101,028 | €3,269,322 | +€168,294 | +5.4% |
| Equity | 10/15 | €2,919,765 | €3,099,813 | +€180,048 | +6.2% |
| Contributions | 10/11 | €78,086 | €78,086 | = | 0.0% |
| Reserves | 13 | €2,841,679 | €3,021,727 | +€180,048 | +6.3% |
| Distributable reserves | 133 | €2,841,679 | €3,021,727 | +€180,048 | +6.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €181,262 | €169,509 | -€11,753 | -6.5% |
| Amounts payable within one year | 42/48 | €180,718 | €167,914 | -€12,803 | -7.1% |
| Current portion of amounts payable after more than one year | 42 | €8,451 | €8,476 | +€25 | +0.3% |
| Trade debts | 44 | €51,735 | €11,559 | -€40,177 | -77.7% |
| Suppliers | 440/4 | €51,735 | €11,559 | -€40,177 | -77.7% |
| Taxes, remuneration and social security | 45 | €76,503 | €103,098 | +€26,595 | +34.8% |
| Taxes | 450/3 | €56,636 | €82,976 | +€26,340 | +46.5% |
| Remuneration and social security | 454/9 | €19,867 | €20,122 | +€255 | +1.3% |
| Other amounts payable | 47/48 | €44,028 | €44,782 | +€754 | +1.7% |
| Accrued charges and deferred income | 492/3 | €544 | €1,595 | +€1,050 | +193% |
| Non-recurring operating income | 76A | - | €14,822 | +€14,822 | |
| Remuneration, social security and pensions | 62 | €112,168 | €112,025 | -€143 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,235 | €82,769 | +€9,534 | +13.0% |
| Other operating charges | 640/8 | €10,299 | €9,040 | -€1,259 | -12.2% |
| Non-recurring operating charges | 66A | - | €51,402 | +€51,402 | |
| Gross operating margin | 9900 | €800,563 | €824,927 | +€24,365 | +3.0% |
| Operating profit (loss) | 9901 | €604,861 | €569,692 | -€35,169 | -5.8% |
| Financial income | 75/76B | €194,794 | €81,484 | -€113,310 | -58.2% |
| Recurring financial income | 75 | €194,794 | €81,484 | -€113,310 | -58.2% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €13,605 | €14,496 | +€891 | +6.6% |
| Recurring financial charges | 65 | €13,605 | €14,496 | +€891 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | €786,050 | €636,680 | -€149,370 | -19.0% |
| Income taxes | 67/77 | €209,459 | €178,704 | -€30,755 | -14.7% |
| Profit (loss) for the period | 9904 | €576,591 | €457,975 | -€118,616 | -20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €576,591 | €457,975 | -€118,616 | -20.6% |
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 30 October 2026 via checked.be.