COPPENS-COMPUTERCENTER: 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.
What changed
COPPENS-COMPUTERCENTER
NACE 46.500, Wholesale of information and communication equipment
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€102,623
2024 · €123,800-€21,177
Equity
€360,612
2024 · €353,989+€6,623
Cash
€112,525
2024 · €118,680-€6,155
Balance sheet total
€891,660
2024 · €950,004-€58,345
Largest movements
Assets
- Stocks and contracts -€56,917
down €56,917 (-44.3%), from €128,515 to €71,598
- Tangible fixed assets -€26,364
down €26,364 (-4.7%), from €563,226 to €536,863
of which Land and buildings: -€17,632
- Receivables within one year +€20,184
up €20,184 (+14.5%), from €139,584 to €159,767
of which Trade receivables: +€18,938
- Deferred charges and accrued income +€9,945
new in 2025: €9,945
Equity and liabilities
- Debts after one year -€48,501
down €48,501 (-22.6%), from €214,211 to €165,710
- Trade debts -€30,430
down €30,430 (-20.3%), from €150,166 to €119,736
- Other debts +€15,000
up €15,000 (+11.1%), from €135,043 to €150,043
Income statement
- Gross operating margin -€34,046
down €34,046 (-7.6%), from €446,371 to €412,325
- Staff costs -€14,174
down €14,174 (-5.3%), from €267,542 to €253,368
- Depreciation -€5,326
down €5,326 (-16.1%), from €33,013 to €27,687
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.
Result 2024
€123,800
Gross operating margin
-€34,046
Staff costs
+€14,174
Depreciation
+€5,326
Write-downs
-€1,900
Other operating charges
+€471
Other operating items
-€6,270
Financial income
-€2,923
Financial charges
+€2,106
Taxes
+€1,884
Result 2025
€102,623
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€145,383
Investment
-€2,285
Financing
-€149,253
Cash 2024
€118,680
From operations (derived)
+€145,383
Net result for the year
+€102,623
Depreciation
+€27,687
Stocks and contracts
+€56,917
Receivables within one year
-€20,184
Deferred charges and accrued income
-€9,945
Trade debts
-€30,430
Tax, wage and social debts
-€680
Advances received
-€150
Other debts
+€15,000
Accrued charges and deferred income
+€4,545
Investment (derived)
-€2,285
Investment in fixed assets (net)
-€2,285
Financing
-€149,253
Debts after one year
-€48,501
Current portion of long-term debt
-€4,751
Contributions, distributions and other
-€96,000
Cash 2025
€112,525
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €950,004 | €891,660 | -€58,345 | -6.1% |
| Fixed assets | 21/28 | €563,226 | €537,825 | -€25,402 | -4.5% |
| Intangible fixed assets | 21 | - | €962 | +€962 | |
| Tangible fixed assets | 22/27 | €563,226 | €536,863 | -€26,364 | -4.7% |
| Land and buildings | 22 | €552,827 | €535,195 | -€17,632 | -3.2% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €6,324 | €1,667 | -€4,656 | -73.6% |
| Leasing and similar rights | 25 | €4,075 | €0 | -€4,075 | -100% |
| Current assets | 29/58 | €386,778 | €353,835 | -€32,943 | -8.5% |
| Stocks and contracts in progress | 3 | €128,515 | €71,598 | -€56,917 | -44.3% |
| Stocks | 30/36 | €128,515 | €71,598 | -€56,917 | -44.3% |
| Amounts receivable within one year | 40/41 | €139,584 | €159,767 | +€20,184 | +14.5% |
| Trade receivables | 40 | €50,520 | €69,457 | +€18,938 | +37.5% |
| Other amounts receivable | 41 | €89,064 | €90,310 | +€1,246 | +1.4% |
| Cash at bank and in hand | 54/58 | €118,680 | €112,525 | -€6,155 | -5.2% |
| Deferred charges and accrued income | 490/1 | - | €9,945 | +€9,945 | |
| Total equity and liabilities | 10/49 | €950,004 | €891,660 | -€58,345 | -6.1% |
| Equity | 10/15 | €353,989 | €360,612 | +€6,623 | +1.9% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €162,200 | €168,823 | +€6,623 | +4.1% |
| Distributable reserves | 133 | €162,200 | €168,823 | +€6,623 | +4.1% |
| Profit (loss) carried forward | 14 | €172,789 | €172,789 | = | 0.0% |
| Amounts payable | 17/49 | €596,016 | €531,048 | -€64,968 | -10.9% |
| Amounts payable after more than one year | 17 | €214,211 | €165,710 | -€48,501 | -22.6% |
| Financial debts | 170/4 | €214,211 | €165,710 | -€48,501 | -22.6% |
| Amounts payable within one year | 42/48 | €376,734 | €355,722 | -€21,012 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €53,253 | €48,501 | -€4,751 | -8.9% |
| Trade debts | 44 | €150,166 | €119,736 | -€30,430 | -20.3% |
| Suppliers | 440/4 | €150,166 | €119,736 | -€30,430 | -20.3% |
| Advances received on contracts in progress | 46 | €178 | €28 | -€150 | -84.2% |
| Taxes, remuneration and social security | 45 | €38,094 | €37,414 | -€680 | -1.8% |
| Taxes | 450/3 | €13,772 | €9,066 | -€4,706 | -34.2% |
| Remuneration and social security | 454/9 | €24,322 | €28,348 | +€4,026 | +16.6% |
| Other amounts payable | 47/48 | €135,043 | €150,043 | +€15,000 | +11.1% |
| Accrued charges and deferred income | 492/3 | €5,071 | €9,616 | +€4,545 | +89.6% |
| Non-recurring operating income | 76A | - | €1,295 | +€1,295 | |
| Remuneration, social security and pensions | 62 | €267,542 | €253,368 | -€14,174 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,013 | €27,687 | -€5,326 | -16.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,900 | €0 | +€1,900 | |
| Other operating charges | 640/8 | €8,155 | €7,684 | -€471 | -5.8% |
| Non-recurring operating charges | 66A | - | €6,270 | +€6,270 | |
| Gross operating margin | 9900 | €446,371 | €412,325 | -€34,046 | -7.6% |
| Operating profit (loss) | 9901 | €139,560 | €117,316 | -€22,244 | -15.9% |
| Financial income | 75/76B | €3,767 | €844 | -€2,923 | -77.6% |
| Recurring financial income | 75 | €3,767 | €844 | -€2,923 | -77.6% |
| Financial charges | 65/66B | €11,389 | €9,283 | -€2,106 | -18.5% |
| Recurring financial charges | 65 | €11,389 | €9,283 | -€2,106 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €131,938 | €108,877 | -€23,061 | -17.5% |
| Income taxes | 67/77 | €8,139 | €6,254 | -€1,884 | -23.2% |
| Profit (loss) for the period | 9904 | €123,800 | €102,623 | -€21,177 | -17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €123,800 | €102,623 | -€21,177 | -17.1% |
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 31 October 2026 via checked.be.