COPPENS CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year +€33,763
up €33,763 (+21.3%), from €158,158 to €191,921
of which Other amounts receivable: +€34,474
- Other debts +€94,131
up €94,131 (+607%), from €15,500 to €109,631
- Reserves -€54,030
down €54,030 (-25.5%), from €211,639 to €157,609
- Tax, wage and social debts -€12,487
down €12,487 (-84.0%), from €14,868 to €2,381
- Trade debts +€8,111
up €8,111 (+2,600%), from €312 to €8,423
- Financial income +€1,497
up €1,497 (+22.2%), from €6,739 to €8,236
- Gross operating margin +€1,068
up €1,068 (+1.3%), from €81,323 to €82,391
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 | €315,544 | €351,269 | +€35,725 | +11.3% |
| Fixed assets | 21/28 | €16,206 | €16,206 | = | 0.0% |
| Tangible fixed assets | 22/27 | €16,206 | €16,206 | = | 0.0% |
| Land and buildings | 22 | €16,206 | €16,206 | = | 0.0% |
| Current assets | 29/58 | €299,338 | €335,063 | +€35,725 | +11.9% |
| Amounts receivable within one year | 40/41 | €158,158 | €191,921 | +€33,763 | +21.3% |
| Trade receivables | 40 | €23,419 | €22,707 | -€711 | -3.0% |
| Other amounts receivable | 41 | €134,739 | €169,213 | +€34,474 | +25.6% |
| Cash at bank and in hand | 54/58 | €141,181 | €143,143 | +€1,962 | +1.4% |
| Total equity and liabilities | 10/49 | €315,544 | €351,269 | +€35,725 | +11.3% |
| Equity | 10/15 | €284,864 | €230,834 | -€54,030 | -19.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €211,639 | €157,609 | -€54,030 | -25.5% |
| Distributable reserves | 133 | €211,639 | €157,609 | -€54,030 | -25.5% |
| Profit (loss) carried forward | 14 | €54,625 | €54,625 | = | 0.0% |
| Amounts payable | 17/49 | €30,680 | €120,435 | +€89,755 | +293% |
| Amounts payable within one year | 42/48 | €30,680 | €120,435 | +€89,755 | +293% |
| Trade debts | 44 | €312 | €8,423 | +€8,111 | +2,600% |
| Suppliers | 440/4 | €312 | €8,423 | +€8,111 | +2,600% |
| Taxes, remuneration and social security | 45 | €14,868 | €2,381 | -€12,487 | -84.0% |
| Taxes | 450/3 | €14,868 | €2,381 | -€12,487 | -84.0% |
| Other amounts payable | 47/48 | €15,500 | €109,631 | +€94,131 | +607% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90 | - | -€90 | |
| Other operating charges | 640/8 | €428 | €441 | +€12 | +2.9% |
| Gross operating margin | 9900 | €81,323 | €82,391 | +€1,068 | +1.3% |
| Operating profit (loss) | 9901 | €80,805 | €81,950 | +€1,145 | +1.4% |
| Financial income | 75/76B | €6,739 | €8,236 | +€1,497 | +22.2% |
| Recurring financial income | 75 | €6,739 | €8,236 | +€1,497 | +22.2% |
| Financial charges | 65/66B | €341 | €255 | -€86 | -25.1% |
| Recurring financial charges | 65 | €341 | €255 | -€86 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €87,203 | €89,931 | +€2,728 | +3.1% |
| Income taxes | 67/77 | €34,918 | €34,330 | -€588 | -1.7% |
| Profit (loss) for the period | 9904 | €52,285 | €55,601 | +€3,316 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €52,285 | €55,601 | +€3,316 | +6.3% |
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 29 October 2026 via checked.be.