COPPENS AGRO: 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.
COPPENS AGRO
Largest movements
- Tangible fixed assets +€196,702
up €196,702 (+48.9%), from €402,015 to €598,718
of which Plant, machinery and equipment: +€217,985
- Receivables within one year +€84,412
up €84,412 (+88.6%), from €95,316 to €179,728
of which Trade receivables: +€81,202
- Cash -€68,058
down €68,058 (-81.5%), from €83,542 to €15,484
mainly Investment in fixed assets (net) (-€286,154) and Receivables within one year (-€84,412)
- Debts after one year +€101,283
up €101,283 (+296%), from €34,237 to €135,520
- Trade debts +€81,964
up €81,964 (+79.2%), from €103,486 to €185,450
- Current portion of long-term debt +€42,575
up €42,575 (+178%), from €23,980 to €66,555
- Other debts -€20,971
no longer reported in 2024 (was €20,971)
- Tax, wage and social debts +€15,353
up €15,353 (+113%), from €13,581 to €28,934
- Depreciation +€8,048
up €8,048 (+9.9%), from €81,403 to €89,451
- Gross operating margin +€6,638
up €6,638 (+6.9%), from €96,659 to €103,297
- Other operating charges -€3,162
down €3,162 (-47.7%), from €6,632 to €3,469
- Financial charges +€1,990
up €1,990 (+50.5%), from €3,940 to €5,930
- Taxes -€1,175
down €1,175 (-21.6%), from €5,435 to €4,260
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.
Derived cash bridge
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 | €704,443 | €915,607 | +€211,164 | +30.0% |
| Fixed assets | 21/28 | €521,215 | €717,918 | +€196,702 | +37.7% |
| Intangible fixed assets | 21 | €2,400 | €2,400 | = | 0.0% |
| Tangible fixed assets | 22/27 | €402,015 | €598,718 | +€196,702 | +48.9% |
| Land and buildings | 22 | €225,157 | €205,999 | -€19,158 | -8.5% |
| Plant, machinery and equipment | 23 | €719 | €218,703 | +€217,985 | +30,331% |
| Furniture and vehicles | 24 | €176,140 | €174,015 | -€2,124 | -1.2% |
| Financial fixed assets | 28 | €116,800 | €116,800 | = | 0.0% |
| Current assets | 29/58 | €183,227 | €197,689 | +€14,462 | +7.9% |
| Amounts receivable within one year | 40/41 | €95,316 | €179,728 | +€84,412 | +88.6% |
| Trade receivables | 40 | €84,424 | €165,627 | +€81,202 | +96.2% |
| Other amounts receivable | 41 | €10,892 | €14,102 | +€3,210 | +29.5% |
| Cash at bank and in hand | 54/58 | €83,542 | €15,484 | -€68,058 | -81.5% |
| Deferred charges and accrued income | 490/1 | €4,369 | €2,477 | -€1,892 | -43.3% |
| Total equity and liabilities | 10/49 | €704,443 | €915,607 | +€211,164 | +30.0% |
| Equity | 10/15 | €460,611 | €453,427 | -€7,184 | -1.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €440,611 | €433,427 | -€7,184 | -1.6% |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Tax-exempt reserves | 132 | €20,018 | €20,018 | = | 0.0% |
| Distributable reserves | 133 | €418,593 | €413,409 | -€5,184 | -1.2% |
| Amounts payable | 17/49 | €243,831 | €462,180 | +€218,348 | +89.5% |
| Amounts payable after more than one year | 17 | €34,237 | €135,520 | +€101,283 | +296% |
| Financial debts | 170/4 | €34,237 | €135,520 | +€101,283 | +296% |
| Amounts payable within one year | 42/48 | €205,100 | €324,022 | +€118,922 | +58.0% |
| Current portion of amounts payable after more than one year | 42 | €23,980 | €66,555 | +€42,575 | +178% |
| Financial debts | 43 | €43,083 | €43,083 | = | 0.0% |
| Other loans | 439 | €43,083 | €43,083 | = | 0.0% |
| Trade debts | 44 | €103,486 | €185,450 | +€81,964 | +79.2% |
| Suppliers | 440/4 | €103,486 | €185,450 | +€81,964 | +79.2% |
| Taxes, remuneration and social security | 45 | €13,581 | €28,934 | +€15,353 | +113% |
| Taxes | 450/3 | €13,581 | €28,934 | +€15,353 | +113% |
| Other amounts payable | 47/48 | €20,971 | - | -€20,971 | |
| Accrued charges and deferred income | 492/3 | €4,494 | €2,637 | -€1,857 | -41.3% |
| Non-recurring operating income | 76A | - | €28,665 | +€28,665 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,403 | €89,451 | +€8,048 | +9.9% |
| Other operating charges | 640/8 | €6,632 | €3,469 | -€3,162 | -47.7% |
| Non-recurring operating charges | 66A | - | €7,601 | +€7,601 | |
| Gross operating margin | 9900 | €96,659 | €103,297 | +€6,638 | +6.9% |
| Operating profit (loss) | 9901 | €8,624 | €2,776 | -€5,848 | -67.8% |
| Financial income | 75/76B | - | €230 | +€230 | |
| Recurring financial income | 75 | - | €230 | +€230 | |
| Financial charges | 65/66B | €3,940 | €5,930 | +€1,990 | +50.5% |
| Recurring financial charges | 65 | €3,940 | €5,930 | +€1,990 | +50.5% |
| Profit (loss) for the period before taxes | 9903 | €4,684 | -€2,924 | -€7,608 | |
| Income taxes | 67/77 | €5,435 | €4,260 | -€1,175 | -21.6% |
| Profit (loss) for the period | 9904 | -€751 | -€7,184 | -€6,433 | -857% |
| Profit (loss) for the period to be appropriated | 9905 | -€751 | -€7,184 | -€6,433 | -857% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.