BOUWONDERNEMING COPPENS WIM: 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.
BOUWONDERNEMING COPPENS WIM
Largest movements
- Current investments +€100,000
up €100,000 (+40.0%), from €250,000 to €350,000
- Cash -€66,957
down €66,957 (-40.4%), from €165,802 to €98,845
mainly Current investments (-€100,000) and Advances received (-€11,196)
- Tangible fixed assets -€22,328
down €22,328 (-22.4%), from €99,543 to €77,215
- Receivables within one year -€6,153
down €6,153 (-23.4%), from €26,272 to €20,119
of which Trade receivables: -€10,902
- Reserves +€15,855
up €15,855 (+6.3%), from €253,360 to €269,215
- Advances received -€11,196
down €11,196 (-100%), from €11,196 to €0
- Tax, wage and social debts -€10,802
down €10,802 (-50.5%), from €21,392 to €10,590
- Trade debts +€10,517
up €10,517 (+756%), from €1,391 to €11,908
- Gross operating margin -€62,810
down €62,810 (-55.6%), from €112,987 to €50,177
- Taxes -€17,680
down €17,680 (-61.6%), from €28,694 to €11,014
- Depreciation +€7,321
up €7,321 (+44.5%), from €16,436 to €23,757
- Financial income +€3,632
up €3,632 (+88.2%), from €4,117 to €7,749
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 | €547,138 | €551,395 | +€4,257 | +0.8% |
| Fixed assets | 21/28 | €99,550 | €77,222 | -€22,328 | -22.4% |
| Tangible fixed assets | 22/27 | €99,543 | €77,215 | -€22,328 | -22.4% |
| Furniture and vehicles | 24 | €99,543 | €77,215 | -€22,328 | -22.4% |
| Financial fixed assets | 28 | €6 | €6 | = | 0.0% |
| Current assets | 29/58 | €447,589 | €474,173 | +€26,585 | +5.9% |
| Amounts receivable within one year | 40/41 | €26,272 | €20,119 | -€6,153 | -23.4% |
| Trade receivables | 40 | €26,272 | €15,370 | -€10,902 | -41.5% |
| Other amounts receivable | 41 | €0 | €4,749 | +€4,749 | |
| Current investments | 50/53 | €250,000 | €350,000 | +€100,000 | +40.0% |
| Cash at bank and in hand | 54/58 | €165,802 | €98,845 | -€66,957 | -40.4% |
| Deferred charges and accrued income | 490/1 | €5,516 | €5,210 | -€306 | -5.6% |
| Total equity and liabilities | 10/49 | €547,138 | €551,395 | +€4,257 | +0.8% |
| Equity | 10/15 | €451,952 | €467,807 | +€15,855 | +3.5% |
| Contributions | 10/11 | €198,592 | €198,592 | = | 0.0% |
| Reserves | 13 | €253,360 | €269,215 | +€15,855 | +6.3% |
| Distributable reserves | 133 | €253,360 | €269,215 | +€15,855 | +6.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €95,186 | €83,588 | -€11,598 | -12.2% |
| Amounts payable within one year | 42/48 | €95,186 | €83,588 | -€11,598 | -12.2% |
| Trade debts | 44 | €1,391 | €11,908 | +€10,517 | +756% |
| Suppliers | 440/4 | €1,391 | €11,908 | +€10,517 | +756% |
| Advances received on contracts in progress | 46 | €11,196 | €0 | -€11,196 | -100% |
| Taxes, remuneration and social security | 45 | €21,392 | €10,590 | -€10,802 | -50.5% |
| Taxes | 450/3 | €21,392 | €10,590 | -€10,802 | -50.5% |
| Other amounts payable | 47/48 | €61,207 | €61,090 | -€117 | -0.2% |
| Non-recurring operating income | 76A | €30,327 | €0 | -€30,327 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,436 | €23,757 | +€7,321 | +44.5% |
| Other operating charges | 640/8 | €1,260 | €1,167 | -€93 | -7.4% |
| Gross operating margin | 9900 | €112,987 | €50,177 | -€62,810 | -55.6% |
| Operating profit (loss) | 9901 | €95,292 | €25,254 | -€70,039 | -73.5% |
| Financial income | 75/76B | €4,117 | €7,749 | +€3,632 | +88.2% |
| Recurring financial income | 75 | €4,117 | €7,749 | +€3,632 | +88.2% |
| Financial charges | 65/66B | €4,447 | €4,467 | +€20 | +0.4% |
| Recurring financial charges | 65 | €4,447 | €4,467 | +€20 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €94,962 | €28,535 | -€66,426 | -70.0% |
| Income taxes | 67/77 | €28,694 | €11,014 | -€17,680 | -61.6% |
| Profit (loss) for the period | 9904 | €66,268 | €17,521 | -€48,747 | -73.6% |
| Profit (loss) for the period to be appropriated | 9905 | €66,268 | €17,521 | -€48,747 | -73.6% |
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 27 October 2026 via checked.be.