COPPENS-COPPEJANS: what changed
What changed
COPPENS-COPPEJANS
NACE 93.110, Operation of sports facilities
filed annual accounts (NBB)
Net result for the year
€72,763
2024 · €73,626-€863
Equity
€542,866
2024 · €470,103+€72,763
Cash
€305,161
2024 · €159,060+€146,101
Balance sheet total
€673,008
2024 · €641,623+€31,385
Largest movements
Assets
- Cash +€146,101
up €146,101 (+91.9%), from €159,060 to €305,161
mainly Stocks and contracts (+€76,074) and Net result for the year (+€72,763)
- Stocks and contracts -€76,074
down €76,074 (-20.9%), from €364,623 to €288,549
- Receivables within one year -€38,651
down €38,651 (-49.9%), from €77,478 to €38,827
of which Trade receivables: -€26,752
Equity and liabilities
- Reserves +€72,763
up €72,763 (+21.5%), from €338,352 to €411,116
of which Distributable reserves: +€72,763
- Trade debts -€24,055
down €24,055 (-61.9%), from €38,887 to €14,832
- Other debts -€16,015
down €16,015 (-76.2%), from €21,027 to €5,013
Income statement
- Other operating charges +€9,449
up €9,449 (+308%), from €3,069 to €12,518
- Gross operating margin +€6,487
up €6,487 (+2.9%), from €226,904 to €233,391
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€73,626
Gross operating margin
+€6,487
Staff costs
+€1,962
Depreciation
-€19
Other operating charges
-€9,449
Financial income
+€70
Financial charges
-€1,053
Taxes
+€1,138
Result 2025
€72,763
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€158,307
Investment
-€12,206
Financing
€0
Cash 2024
€159,060
From operations (derived)
+€158,307
Net result for the year
+€72,763
Depreciation
+€12,553
Stocks and contracts
+€76,074
Receivables within one year
+€38,651
Deferred charges and accrued income
-€356
Trade debts
-€24,055
Tax, wage and social debts
-€1,308
Other debts
-€16,015
Investment (derived)
-€12,206
Investment in fixed assets (net)
-€12,186
Current investments
-€20
Cash 2025
€305,161
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €641,623 | €673,008 | +€31,385 | +4.9% |
| Fixed assets | 21/28 | €30,541 | €30,174 | -€367 | -1.2% |
| Tangible fixed assets | 22/27 | €30,541 | €30,174 | -€367 | -1.2% |
| Plant, machinery and equipment | 23 | €19,869 | €24,166 | +€4,298 | +21.6% |
| Furniture and vehicles | 24 | €9,441 | €6,008 | -€3,433 | -36.4% |
| Other tangible fixed assets | 26 | €1,232 | - | -€1,232 | |
| Current assets | 29/58 | €611,082 | €642,834 | +€31,752 | +5.2% |
| Stocks and contracts in progress | 3 | €364,623 | €288,549 | -€76,074 | -20.9% |
| Stocks | 30/36 | €364,623 | €288,549 | -€76,074 | -20.9% |
| Amounts receivable within one year | 40/41 | €77,478 | €38,827 | -€38,651 | -49.9% |
| Trade receivables | 40 | €65,580 | €38,827 | -€26,752 | -40.8% |
| Other amounts receivable | 41 | €11,899 | - | -€11,899 | |
| Current investments | 50/53 | €2,752 | €2,772 | +€20 | +0.7% |
| Cash at bank and in hand | 54/58 | €159,060 | €305,161 | +€146,101 | +91.9% |
| Deferred charges and accrued income | 490/1 | €7,169 | €7,525 | +€356 | +5.0% |
| Total equity and liabilities | 10/49 | €641,623 | €673,008 | +€31,385 | +4.9% |
| Equity | 10/15 | €470,103 | €542,866 | +€72,763 | +15.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €338,352 | €411,116 | +€72,763 | +21.5% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,374 | €1,374 | = | 0.0% |
| Distributable reserves | 133 | €330,828 | €403,591 | +€72,763 | +22.0% |
| Profit (loss) carried forward | 14 | €70,250 | €70,250 | = | 0.0% |
| Provisions and deferred taxes | 16 | €89,414 | €89,414 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €89,414 | €89,414 | = | 0.0% |
| Pensions and similar obligations | 160 | €89,414 | €89,414 | = | 0.0% |
| Amounts payable | 17/49 | €82,107 | €40,728 | -€41,378 | -50.4% |
| Amounts payable within one year | 42/48 | €82,107 | €40,728 | -€41,378 | -50.4% |
| Trade debts | 44 | €38,887 | €14,832 | -€24,055 | -61.9% |
| Suppliers | 440/4 | €38,887 | €14,832 | -€24,055 | -61.9% |
| Taxes, remuneration and social security | 45 | €22,192 | €20,884 | -€1,308 | -5.9% |
| Taxes | 450/3 | €12,158 | €10,111 | -€2,048 | -16.8% |
| Remuneration and social security | 454/9 | €10,034 | €10,773 | +€739 | +7.4% |
| Other amounts payable | 47/48 | €21,027 | €5,013 | -€16,015 | -76.2% |
| Remuneration, social security and pensions | 62 | €104,540 | €102,578 | -€1,962 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,534 | €12,553 | +€19 | +0.2% |
| Other operating charges | 640/8 | €3,069 | €12,518 | +€9,449 | +308% |
| Gross operating margin | 9900 | €226,904 | €233,391 | +€6,487 | +2.9% |
| Operating profit (loss) | 9901 | €106,761 | €105,743 | -€1,018 | -1.0% |
| Financial income | 75/76B | €690 | €760 | +€70 | +10.1% |
| Recurring financial income | 75 | €690 | €760 | +€70 | +10.1% |
| Financial charges | 65/66B | €1,610 | €2,663 | +€1,053 | +65.4% |
| Recurring financial charges | 65 | €1,610 | €2,663 | +€1,053 | +65.4% |
| Profit (loss) for the period before taxes | 9903 | €105,840 | €103,839 | -€2,002 | -1.9% |
| Income taxes | 67/77 | €32,214 | €31,076 | -€1,138 | -3.5% |
| Profit (loss) for the period | 9904 | €73,626 | €72,763 | -€863 | -1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €73,626 | €72,763 | -€863 | -1.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.