COPPENS: 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.
COPPENS
Largest movements
- Cash +€22,200
up €22,200 (+107.1%), from €20,730 to €42,930
mainly Net result for the year (+€25,005) and Tax, wage and social debts (+€1,379)
- Receivables within one year +€2,921
up €2,921 (+131.0%), from €2,229 to €5,151
- Reserves +€25,005
up €25,005 (+143.5%), from €17,423 to €42,428
- Tax, wage and social debts +€1,379
up €1,379 (+32.8%), from €4,208 to €5,587
- Other debts -€972
down €972 (-79.2%), from €1,228 to €256
- Gross operating margin +€5,703
up €5,703 (+21.7%), from €26,232 to €31,935
- Taxes -€1,942
down €1,942 (-22.7%), from €8,542 to €6,600
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,959 | €48,470 | +€25,510 | +111.1% |
| Current assets | 29/58 | €22,959 | €48,470 | +€25,510 | +111.1% |
| Amounts receivable within one year | 40/41 | €2,229 | €5,151 | +€2,921 | +131.0% |
| Trade receivables | 40 | €2,229 | €5,151 | +€2,921 | +131.0% |
| Cash at bank and in hand | 54/58 | €20,730 | €42,930 | +€22,200 | +107.1% |
| Deferred charges and accrued income | 490/1 | - | €389 | +€389 | |
| Total equity and liabilities | 10/49 | €22,959 | €48,470 | +€25,510 | +111.1% |
| Equity | 10/15 | €17,523 | €42,528 | +€25,005 | +142.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €17,423 | €42,428 | +€25,005 | +143.5% |
| Distributable reserves | 133 | €17,423 | €42,428 | +€25,005 | +143.5% |
| Amounts payable | 17/49 | €5,437 | €5,942 | +€505 | +9.3% |
| Amounts payable within one year | 42/48 | €5,437 | €5,942 | +€505 | +9.3% |
| Trade debts | 44 | €1 | €99 | +€98 | +7104.3% |
| Suppliers | 440/4 | €1 | €99 | +€98 | +7104.3% |
| Taxes, remuneration and social security | 45 | €4,208 | €5,587 | +€1,379 | +32.8% |
| Taxes | 450/3 | €4,208 | €5,587 | +€1,379 | +32.8% |
| Other amounts payable | 47/48 | €1,228 | €256 | -€972 | -79.2% |
| Other operating charges | 640/8 | €217 | €254 | +€37 | +17.2% |
| Gross operating margin | 9900 | €26,232 | €31,935 | +€5,703 | +21.7% |
| Operating profit (loss) | 9901 | €26,015 | €31,680 | +€5,665 | +21.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €50 | €75 | +€25 | +50.0% |
| Recurring financial charges | 65 | €50 | €75 | +€25 | +50.0% |
| Profit (loss) for the period before taxes | 9903 | €25,965 | €31,605 | +€5,640 | +21.7% |
| Income taxes | 67/77 | €8,542 | €6,600 | -€1,942 | -22.7% |
| Profit (loss) for the period | 9904 | €17,423 | €25,005 | +€7,583 | +43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,423 | €25,005 | +€7,583 | +43.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.