Coping Consultancy: 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.
Coping Consultancy
Largest movements
- Cash +€12,214
up €12,214 (+109%), from €11,221 to €23,435
mainly Net result for the year (+€15,106) and Tax, wage and social debts (+€5,823)
- Tangible fixed assets +€1,020
up €1,020 (+5.8%), from €17,670 to €18,690
of which Furniture and vehicles: +€1,662
- Profit (loss) carried forward +€14,834
no longer reported in 2025 (was -€14,834)
- Tax, wage and social debts +€5,823
up €5,823 (+90.3%), from €6,449 to €12,271
- Debts after one year -€5,673
down €5,673 (-59.1%), from €9,596 to €3,923
- Other debts -€1,847
no longer reported in 2025 (was €1,847)
- Gross operating margin +€21,295
up €21,295 (+1,087%), from €1,958 to €23,254
- Depreciation -€5,248
down €5,248 (-72.6%), from €7,228 to €1,980
- Taxes +€3,929
up €3,929 (+1,165%), from €337 to €4,266
- Other operating charges -€664
down €664 (-36.4%), from €1,825 to €1,161
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 | €28,933 | €42,492 | +€13,559 | +46.9% |
| Fixed assets | 21/28 | €17,670 | €18,690 | +€1,020 | +5.8% |
| Tangible fixed assets | 22/27 | €17,670 | €18,690 | +€1,020 | +5.8% |
| Plant, machinery and equipment | 23 | €1,283 | €641 | -€641 | -50.0% |
| Furniture and vehicles | 24 | €16,387 | €18,049 | +€1,662 | +10.1% |
| Current assets | 29/58 | €11,263 | €23,802 | +€12,538 | +111% |
| Amounts receivable within one year | 40/41 | €42 | €367 | +€325 | +773% |
| Other amounts receivable | 41 | €42 | €367 | +€325 | +773% |
| Cash at bank and in hand | 54/58 | €11,221 | €23,435 | +€12,214 | +109% |
| Total equity and liabilities | 10/49 | €28,933 | €42,492 | +€13,559 | +46.9% |
| Equity | 10/15 | €5,519 | €20,625 | +€15,106 | +274% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14,153 | €14,425 | +€272 | +1.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €12,293 | €12,565 | +€272 | +2.2% |
| Profit (loss) carried forward | 14 | -€14,834 | - | +€14,834 | |
| Amounts payable | 17/49 | €23,414 | €21,867 | -€1,547 | -6.6% |
| Amounts payable after more than one year | 17 | €9,596 | €3,923 | -€5,673 | -59.1% |
| Financial debts | 170/4 | €9,596 | €3,923 | -€5,673 | -59.1% |
| Amounts payable within one year | 42/48 | €13,818 | €17,944 | +€4,126 | +29.9% |
| Current portion of amounts payable after more than one year | 42 | €5,429 | €5,673 | +€244 | +4.5% |
| Trade debts | 44 | €94 | - | -€94 | |
| Suppliers | 440/4 | €94 | - | -€94 | |
| Taxes, remuneration and social security | 45 | €6,449 | €12,271 | +€5,823 | +90.3% |
| Taxes | 450/3 | €6,449 | €12,271 | +€5,823 | +90.3% |
| Other amounts payable | 47/48 | €1,847 | - | -€1,847 | |
| Non-recurring operating income | 76A | - | €2,949 | +€2,949 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,228 | €1,980 | -€5,248 | -72.6% |
| Other operating charges | 640/8 | €1,825 | €1,161 | -€664 | -36.4% |
| Gross operating margin | 9900 | €1,958 | €23,254 | +€21,295 | +1,087% |
| Operating profit (loss) | 9901 | -€7,094 | €20,113 | +€27,207 | |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €933 | €741 | -€192 | -20.6% |
| Recurring financial charges | 65 | €933 | €741 | -€192 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,021 | €19,372 | +€27,393 | |
| Income taxes | 67/77 | €337 | €4,266 | +€3,929 | +1,165% |
| Profit (loss) for the period | 9904 | -€8,358 | €15,106 | +€23,464 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,358 | €15,106 | +€23,464 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.