COPPENS BUILDING SOLUTIONS: 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 BUILDING SOLUTIONS
Largest movements
- Stocks and contracts -€207,308
no longer reported in 2025 (was €207,308)
- Receivables within one year +€57,173
up €57,173 (+67.5%), from €84,700 to €141,873
of which Trade receivables: +€48,580
- Cash +€54,373
up €54,373 (+282%), from €19,288 to €73,661
mainly Stocks and contracts (+€207,308) and Net result for the year (+€110,118)
- Other debts -€148,676
down €148,676 (-96.7%), from €153,685 to €5,009
- Reserves +€50,118
up €50,118 (+48.5%), from €103,295 to €153,413
- Tax, wage and social debts +€15,128
up €15,128 (+30.3%), from €49,910 to €65,037
- Trade debts -€9,577
no longer reported in 2025 (was €9,577)
- Gross operating margin +€24,072
up €24,072 (+18.8%), from €128,208 to €152,280
- Taxes +€8,097
up €8,097 (+28.4%), from €28,506 to €36,603
- Other operating charges -€4,748
down €4,748 (-69.9%), from €6,797 to €2,049
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 | €318,967 | €225,960 | -€93,007 | -29.2% |
| Fixed assets | 21/28 | €7,671 | €10,425 | +€2,753 | +35.9% |
| Tangible fixed assets | 22/27 | €7,671 | €10,425 | +€2,753 | +35.9% |
| Furniture and vehicles | 24 | €7,671 | €10,425 | +€2,753 | +35.9% |
| Current assets | 29/58 | €311,296 | €215,535 | -€95,761 | -30.8% |
| Stocks and contracts in progress | 3 | €207,308 | - | -€207,308 | |
| Stocks | 30/36 | €207,308 | - | -€207,308 | |
| Amounts receivable within one year | 40/41 | €84,700 | €141,873 | +€57,173 | +67.5% |
| Trade receivables | 40 | €84,700 | €133,280 | +€48,580 | +57.4% |
| Other amounts receivable | 41 | - | €8,593 | +€8,593 | |
| Cash at bank and in hand | 54/58 | €19,288 | €73,661 | +€54,373 | +282% |
| Total equity and liabilities | 10/49 | €318,967 | €225,960 | -€93,007 | -29.2% |
| Equity | 10/15 | €105,795 | €155,913 | +€50,118 | +47.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €103,295 | €153,413 | +€50,118 | +48.5% |
| Distributable reserves | 133 | €103,295 | €153,413 | +€50,118 | +48.5% |
| Amounts payable | 17/49 | €213,172 | €70,047 | -€143,125 | -67.1% |
| Amounts payable within one year | 42/48 | €213,172 | €70,047 | -€143,125 | -67.1% |
| Trade debts | 44 | €9,577 | - | -€9,577 | |
| Suppliers | 440/4 | €9,577 | - | -€9,577 | |
| Taxes, remuneration and social security | 45 | €49,910 | €65,037 | +€15,128 | +30.3% |
| Taxes | 450/3 | €49,910 | €65,037 | +€15,128 | +30.3% |
| Other amounts payable | 47/48 | €153,685 | €5,009 | -€148,676 | -96.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,584 | €3,289 | +€704 | +27.3% |
| Other operating charges | 640/8 | €6,797 | €2,049 | -€4,748 | -69.9% |
| Gross operating margin | 9900 | €128,208 | €152,280 | +€24,072 | +18.8% |
| Operating profit (loss) | 9901 | €118,827 | €146,942 | +€28,115 | +23.7% |
| Financial income | 75/76B | €1,300 | €5 | -€1,295 | -99.6% |
| Recurring financial income | 75 | €1,300 | €5 | -€1,295 | -99.6% |
| Financial charges | 65/66B | €414 | €227 | -€187 | -45.2% |
| Recurring financial charges | 65 | €414 | €227 | -€187 | -45.2% |
| Profit (loss) for the period before taxes | 9903 | €119,713 | €146,721 | +€27,007 | +22.6% |
| Income taxes | 67/77 | €28,506 | €36,603 | +€8,097 | +28.4% |
| Profit (loss) for the period | 9904 | €91,208 | €110,118 | +€18,910 | +20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €91,208 | €110,118 | +€18,910 | +20.7% |
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 18 October 2026 via checked.be.