BOUWONDERNEMING COPPENS FREDERIK: what changed
What changed
BOUWONDERNEMING COPPENS FREDERIK
NACE 43.110, Demolition
filed annual accounts (NBB)
Net result for the year
€23,834
2024 · €51,232-€27,397
Equity
€255,070
2024 · €303,218-€48,148
Cash
€3,015
2024 · €18,146-€15,131
Balance sheet total
€611,770
2024 · €684,013-€72,242
Largest movements
Assets
- Tangible fixed assets -€43,733
down €43,733 (-8.4%), from €521,760 to €478,027
of which Land and buildings: -€31,169
- Cash -€15,131
down €15,131 (-83.4%), from €18,146 to €3,015
mainly Contributions, distributions and other (-€71,982) and Debts after one year (-€52,114)
- Receivables within one year -€9,992
down €9,992 (-7.3%), from €136,604 to €126,612
of which Other amounts receivable: -€54,423
Equity and liabilities
- Debts after one year -€52,114
down €52,114 (-20.4%), from €254,881 to €202,768
- Reserves -€48,148
down €48,148 (-21.2%), from €227,394 to €179,246
- Short-term financial debts +€27,118
up €27,118 (+271%), from €10,000 to €37,118
Income statement
- Gross operating margin -€41,816
down €41,816 (-15.7%), from €266,961 to €225,145
- Taxes -€10,819
down €10,819 (-53.8%), from €20,125 to €9,307
- Financial charges -€8,580
down €8,580 (-44.9%), from €19,129 to €10,549
- Other operating charges -€8,026
down €8,026 (-50.4%), from €15,927 to €7,902
- Staff costs +€7,676
up €7,676 (+6.6%), from €115,978 to €123,654
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€51,232
Gross operating margin
-€41,816
Staff costs
-€7,676
Depreciation
+€1,960
Write-downs
-€7,298
Other operating charges
+€8,026
Financial income
+€8
Financial charges
+€8,580
Taxes
+€10,819
Result 2025
€23,834
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€87,084
Investment
-€6,186
Financing
-€96,029
Cash 2024
€18,146
From operations (derived)
+€87,084
Net result for the year
+€23,834
Depreciation
+€49,919
Receivables within one year
+€9,992
Deferred charges and accrued income
+€3,386
Trade debts
+€950
Tax, wage and social debts
+€4,203
Accrued charges and deferred income
-€5,200
Investment (derived)
-€6,186
Investment in fixed assets (net)
-€6,186
Financing
-€96,029
Debts after one year
-€52,114
Current portion of long-term debt
+€948
Short-term financial debts
+€27,118
Contributions, distributions and other
-€71,982
Cash 2025
€3,015
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €684,013 | €611,770 | -€72,242 | -10.6% |
| Fixed assets | 21/28 | €521,760 | €478,027 | -€43,733 | -8.4% |
| Tangible fixed assets | 22/27 | €521,760 | €478,027 | -€43,733 | -8.4% |
| Land and buildings | 22 | €489,906 | €458,737 | -€31,169 | -6.4% |
| Plant, machinery and equipment | 23 | €15,806 | €9,332 | -€6,475 | -41.0% |
| Furniture and vehicles | 24 | €16,047 | €9,958 | -€6,089 | -37.9% |
| Current assets | 29/58 | €162,252 | €133,744 | -€28,509 | -17.6% |
| Stocks and contracts in progress | 3 | €1,500 | €1,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €136,604 | €126,612 | -€9,992 | -7.3% |
| Trade receivables | 40 | €25,894 | €70,325 | +€44,431 | +172% |
| Other amounts receivable | 41 | €110,710 | €56,287 | -€54,423 | -49.2% |
| Cash at bank and in hand | 54/58 | €18,146 | €3,015 | -€15,131 | -83.4% |
| Deferred charges and accrued income | 490/1 | €6,002 | €2,616 | -€3,386 | -56.4% |
| Total equity and liabilities | 10/49 | €684,013 | €611,770 | -€72,242 | -10.6% |
| Equity | 10/15 | €303,218 | €255,070 | -€48,148 | -15.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €227,394 | €179,246 | -€48,148 | -21.2% |
| Distributable reserves | 133 | €227,394 | €179,246 | -€48,148 | -21.2% |
| Profit (loss) carried forward | 14 | €69,624 | €69,624 | = | 0.0% |
| Amounts payable | 17/49 | €380,794 | €356,700 | -€24,095 | -6.3% |
| Amounts payable after more than one year | 17 | €254,881 | €202,768 | -€52,114 | -20.4% |
| Financial debts | 170/4 | €254,881 | €202,768 | -€52,114 | -20.4% |
| Amounts payable within one year | 42/48 | €117,363 | €150,582 | +€33,219 | +28.3% |
| Current portion of amounts payable after more than one year | 42 | €51,165 | €52,114 | +€948 | +1.9% |
| Financial debts | 43 | €10,000 | €37,118 | +€27,118 | +271% |
| Credit institutions | 430/8 | €10,000 | €37,118 | +€27,118 | +271% |
| Trade debts | 44 | €47,913 | €48,863 | +€950 | +2.0% |
| Suppliers | 440/4 | €47,913 | €48,863 | +€950 | +2.0% |
| Taxes, remuneration and social security | 45 | €8,285 | €12,488 | +€4,203 | +50.7% |
| Taxes | 450/3 | €6,193 | €10,270 | +€4,077 | +65.8% |
| Remuneration and social security | 454/9 | €2,092 | €2,218 | +€126 | +6.0% |
| Accrued charges and deferred income | 492/3 | €8,550 | €3,350 | -€5,200 | -60.8% |
| Remuneration, social security and pensions | 62 | €115,978 | €123,654 | +€7,676 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,880 | €49,919 | -€1,960 | -3.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€7,298 | - | +€7,298 | |
| Other operating charges | 640/8 | €15,927 | €7,902 | -€8,026 | -50.4% |
| Gross operating margin | 9900 | €266,961 | €225,145 | -€41,816 | -15.7% |
| Operating profit (loss) | 9901 | €90,473 | €43,670 | -€46,804 | -51.7% |
| Financial income | 75/76B | €13 | €21 | +€8 | +61.5% |
| Recurring financial income | 75 | €13 | €21 | +€8 | +61.5% |
| Financial charges | 65/66B | €19,129 | €10,549 | -€8,580 | -44.9% |
| Recurring financial charges | 65 | €19,129 | €10,549 | -€8,580 | -44.9% |
| Profit (loss) for the period before taxes | 9903 | €71,357 | €33,141 | -€38,216 | -53.6% |
| Income taxes | 67/77 | €20,125 | €9,307 | -€10,819 | -53.8% |
| Profit (loss) for the period | 9904 | €51,232 | €23,834 | -€27,397 | -53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €51,232 | €23,834 | -€27,397 | -53.5% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.