COPPENS & CO: 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 & CO
Largest movements
- Tangible fixed assets -€35,347
down €35,347 (-13.6%), from €258,955 to €223,608
of which Furniture and vehicles: -€18,548
- Cash +€24,337
up €24,337 (+17.8%), from €136,349 to €160,686
mainly Net result for the year (+€56,150) and Depreciation (+€35,347)
- Deferred charges and accrued income -€11,500
down €11,500 (-100%), from €11,500 to €0
- Other debts -€23,484
down €23,484 (-25.0%), from €94,109 to €70,625
- Tax, wage and social debts +€8,805
up €8,805 (+96.6%), from €9,113 to €17,918
- Reserves -€7,547
down €7,547 (-2.5%), from €300,159 to €292,612
of which Distributable reserves: -€7,547
- Gross operating margin +€44,748
up €44,748 (+57.7%), from €77,616 to €122,364
- Taxes +€19,665
up €19,665 (+265%), from €7,407 to €27,072
- Depreciation -€17,235
down €17,235 (-32.8%), from €52,582 to €35,347
- Other operating charges +€2,140
up €2,140 (+153%), from €1,401 to €3,542
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 | €451,089 | €429,015 | -€22,074 | -4.9% |
| Fixed assets | 21/28 | €258,955 | €223,608 | -€35,347 | -13.6% |
| Tangible fixed assets | 22/27 | €258,955 | €223,608 | -€35,347 | -13.6% |
| Land and buildings | 22 | €188,204 | €175,592 | -€12,612 | -6.7% |
| Plant, machinery and equipment | 23 | €12,773 | €8,586 | -€4,186 | -32.8% |
| Furniture and vehicles | 24 | €57,978 | €39,430 | -€18,548 | -32.0% |
| Current assets | 29/58 | €192,134 | €205,407 | +€13,273 | +6.9% |
| Amounts receivable within one year | 40/41 | €44,285 | €44,721 | +€436 | +1.0% |
| Trade receivables | 40 | €43,560 | €43,560 | = | 0.0% |
| Other amounts receivable | 41 | €725 | €1,161 | +€436 | +60.2% |
| Cash at bank and in hand | 54/58 | €136,349 | €160,686 | +€24,337 | +17.8% |
| Deferred charges and accrued income | 490/1 | €11,500 | €0 | -€11,500 | -100% |
| Total equity and liabilities | 10/49 | €451,089 | €429,015 | -€22,074 | -4.9% |
| Equity | 10/15 | €345,759 | €338,212 | -€7,547 | -2.2% |
| Contributions | 10/11 | €45,600 | €45,600 | = | 0.0% |
| Reserves | 13 | €300,159 | €292,612 | -€7,547 | -2.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €300,159 | €292,612 | -€7,547 | -2.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €105,330 | €90,803 | -€14,527 | -13.8% |
| Amounts payable within one year | 42/48 | €105,330 | €90,803 | -€14,527 | -13.8% |
| Trade debts | 44 | €2,107 | €2,260 | +€152 | +7.2% |
| Suppliers | 440/4 | €2,107 | €2,260 | +€152 | +7.2% |
| Taxes, remuneration and social security | 45 | €9,113 | €17,918 | +€8,805 | +96.6% |
| Taxes | 450/3 | €9,113 | €17,918 | +€8,805 | +96.6% |
| Other amounts payable | 47/48 | €94,109 | €70,625 | -€23,484 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,582 | €35,347 | -€17,235 | -32.8% |
| Other operating charges | 640/8 | €1,401 | €3,542 | +€2,140 | +153% |
| Gross operating margin | 9900 | €77,616 | €122,364 | +€44,748 | +57.7% |
| Operating profit (loss) | 9901 | €23,633 | €83,475 | +€59,843 | +253% |
| Financial income | 75/76B | €359 | €673 | +€313 | +87.1% |
| Recurring financial income | 75 | €359 | €673 | +€313 | +87.1% |
| Financial charges | 65/66B | €39 | €926 | +€887 | +2,275% |
| Recurring financial charges | 65 | €39 | €926 | +€887 | +2,275% |
| Profit (loss) for the period before taxes | 9903 | €23,953 | €83,222 | +€59,269 | +247% |
| Income taxes | 67/77 | €7,407 | €27,072 | +€19,665 | +265% |
| Profit (loss) for the period | 9904 | €16,546 | €56,150 | +€39,604 | +239% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €16,546 | €56,150 | +€39,604 | +239% |
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 18 October 2026 via checked.be.