COPLAN: what changed
Two fiscal 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.
COPLAN
Largest movements
- Tangible fixed assets -€24,641
down €24,641 (-4.3%), from €566,914 to €542,274
of which Land and buildings: -€23,953
- Cash +€11,981
up €11,981 (+408893.5%), from €3 to €11,984
mainly Other debts (+€102,071) and Depreciation (+€24,641)
- Other debts +€102,071
up €102,071 (+290.2%), from €35,172 to €137,243
- Reserves -€43,892
down €43,892 (-24.2%), from €181,736 to €137,844
of which Tax-exempt reserves: -€43,892
- Profit (loss) carried forward -€21,427
down €21,427 (-16.8%), from €127,583 to €106,156
- Current portion of long-term debt -€17,786
down €17,786 (-82.3%), from €21,606 to €3,820
- Provisions -€15,655
down €15,655 (-18.8%), from €83,441 to €67,786
- Taxes -€7,477
down €7,477 (-100.0%), from €7,477 to €0
- Gross operating margin +€1,050
up €1,050 (+2.1%), from €50,670 to €51,720
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.
Cash bridge derived
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 | €566,917 | €554,257 | -€12,660 | -2.2% |
| Fixed assets | 21/28 | €566,914 | €542,274 | -€24,641 | -4.3% |
| Tangible fixed assets | 22/27 | €566,914 | €542,274 | -€24,641 | -4.3% |
| Land and buildings | 22 | €565,125 | €541,173 | -€23,953 | -4.2% |
| Other tangible fixed assets | 26 | €1,789 | €1,101 | -€688 | -38.5% |
| Current assets | 29/58 | €3 | €11,984 | +€11,981 | +408893.5% |
| Cash at bank and in hand | 54/58 | €3 | €11,984 | +€11,981 | +408893.5% |
| Total equity and liabilities | 10/49 | €566,917 | €554,257 | -€12,660 | -2.2% |
| Equity | 10/15 | €396,319 | €331,000 | -€65,319 | -16.5% |
| Contributions | 10/11 | €87,000 | €87,000 | = | 0.0% |
| Capital | 10 | €87,000 | €87,000 | = | 0.0% |
| Issued capital | 100 | €87,000 | €87,000 | = | 0.0% |
| Reserves | 13 | €181,736 | €137,844 | -€43,892 | -24.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €175,536 | €131,644 | -€43,892 | -25.0% |
| Profit (loss) carried forward | 14 | €127,583 | €106,156 | -€21,427 | -16.8% |
| Provisions and deferred taxes | 16 | €83,441 | €67,786 | -€15,655 | -18.8% |
| Deferred taxes | 168 | €83,441 | €67,786 | -€15,655 | -18.8% |
| Amounts payable | 17/49 | €87,157 | €155,471 | +€68,314 | +78.4% |
| Amounts payable after more than one year | 17 | €8,078 | €3,930 | -€4,148 | -51.3% |
| Financial debts | 170/4 | €8,078 | €3,930 | -€4,148 | -51.3% |
| Amounts payable within one year | 42/48 | €76,529 | €148,541 | +€72,012 | +94.1% |
| Current portion of amounts payable after more than one year | 42 | €21,606 | €3,820 | -€17,786 | -82.3% |
| Financial debts | 43 | €5,000 | €0 | -€5,000 | -100.0% |
| Credit institutions | 430/8 | €5,000 | €0 | -€5,000 | -100.0% |
| Trade debts | 44 | €1,039 | €0 | -€1,039 | -100.0% |
| Suppliers | 440/4 | €1,039 | €0 | -€1,039 | -100.0% |
| Taxes, remuneration and social security | 45 | €13,711 | €7,477 | -€6,234 | -45.5% |
| Taxes | 450/3 | €13,711 | €7,477 | -€6,234 | -45.5% |
| Other amounts payable | 47/48 | €35,172 | €137,243 | +€102,071 | +290.2% |
| Accrued charges and deferred income | 492/3 | €2,550 | €3,000 | +€450 | +17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,401 | €24,641 | +€240 | +1.0% |
| Other operating charges | 640/8 | €5,403 | €5,417 | +€14 | +0.3% |
| Non-recurring operating charges | 66A | - | €100,948 | +€100,948 | |
| Gross operating margin | 9900 | €50,670 | €51,720 | +€1,050 | +2.1% |
| Operating profit (loss) | 9901 | €20,866 | -€79,286 | -€100,152 | |
| Financial charges | 65/66B | €2,042 | €1,688 | -€354 | -17.3% |
| Recurring financial charges | 65 | €2,042 | €1,688 | -€354 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €18,824 | -€80,974 | -€99,798 | |
| Transfer from deferred taxes | 780 | €2,905 | €15,655 | +€12,750 | +438.9% |
| Income taxes | 67/77 | €7,477 | €0 | -€7,477 | -100.0% |
| Profit (loss) for the period | 9904 | €14,252 | -€65,319 | -€79,571 | |
| Transfer from tax-exempt reserves | 789 | €5,642 | €43,892 | +€38,250 | +678.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,893 | -€21,427 | -€41,321 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.