COPPENS DOMINIC: 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 DOMINIC
Largest movements
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Receivables within one year +€45,364
up €45,364 (+185%), from €24,547 to €69,911
of which Other amounts receivable: +€38,983
- Cash +€26,915
up €26,915 (+13.0%), from €206,756 to €233,672
mainly Other debts (+€244,201) and Current investments (+€100,000)
- Tangible fixed assets +€23,972
up €23,972 (+434%), from €5,526 to €29,498
- Deferred charges and accrued income -€7,438
down €7,438 (-100%), from €7,438 to €0
- Reserves -€257,398
down €257,398 (-83.6%), from €307,974 to €50,576
of which Distributable reserves: -€257,398
- Other debts +€244,201
up €244,201 (+1,747%), from €13,980 to €258,181
- Gross operating margin -€8,394
down €8,394 (-16.5%), from €50,720 to €42,326
- Depreciation +€6,336
up €6,336 (+616%), from €1,028 to €7,365
- Financial income +€3,365
new in 2025: €3,365
- Taxes -€2,736
down €2,736 (-27.1%), from €10,108 to €7,372
- Other operating charges -€820
down €820 (-20.6%), from €3,981 to €3,161
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 | €344,267 | €333,081 | -€11,186 | -3.2% |
| Fixed assets | 21/28 | €5,526 | €29,498 | +€23,972 | +434% |
| Tangible fixed assets | 22/27 | €5,526 | €29,498 | +€23,972 | +434% |
| Furniture and vehicles | 24 | €5,526 | €29,498 | +€23,972 | +434% |
| Current assets | 29/58 | €338,741 | €303,583 | -€35,158 | -10.4% |
| Amounts receivable within one year | 40/41 | €24,547 | €69,911 | +€45,364 | +185% |
| Trade receivables | 40 | - | €6,382 | +€6,382 | |
| Other amounts receivable | 41 | €24,547 | €63,530 | +€38,983 | +159% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €206,756 | €233,672 | +€26,915 | +13.0% |
| Deferred charges and accrued income | 490/1 | €7,438 | €0 | -€7,438 | -100% |
| Total equity and liabilities | 10/49 | €344,267 | €333,081 | -€11,186 | -3.2% |
| Equity | 10/15 | €326,574 | €69,176 | -€257,398 | -78.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €307,974 | €50,576 | -€257,398 | -83.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €306,114 | €48,716 | -€257,398 | -84.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €17,693 | €263,905 | +€246,212 | +1,392% |
| Amounts payable within one year | 42/48 | €17,693 | €263,905 | +€246,212 | +1,392% |
| Trade debts | 44 | €1,440 | €1,113 | -€327 | -22.7% |
| Suppliers | 440/4 | €1,440 | €1,113 | -€327 | -22.7% |
| Taxes, remuneration and social security | 45 | €2,272 | €4,610 | +€2,338 | +103% |
| Taxes | 450/3 | €2,272 | €4,610 | +€2,338 | +103% |
| Other amounts payable | 47/48 | €13,980 | €258,181 | +€244,201 | +1,747% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,028 | €7,365 | +€6,336 | +616% |
| Other operating charges | 640/8 | €3,981 | €3,161 | -€820 | -20.6% |
| Non-recurring operating charges | 66A | - | €5,191 | +€5,191 | |
| Gross operating margin | 9900 | €50,720 | €42,326 | -€8,394 | -16.5% |
| Operating profit (loss) | 9901 | €45,711 | €26,609 | -€19,102 | -41.8% |
| Financial income | 75/76B | - | €3,365 | +€3,365 | |
| Recurring financial income | 75 | - | €3,365 | +€3,365 | |
| Financial charges | 65/66B | €438 | €0 | -€438 | -100.0% |
| Recurring financial charges | 65 | €438 | €0 | -€438 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €45,273 | €29,974 | -€15,299 | -33.8% |
| Income taxes | 67/77 | €10,108 | €7,372 | -€2,736 | -27.1% |
| Profit (loss) for the period | 9904 | €35,165 | €22,602 | -€12,563 | -35.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,165 | €22,602 | -€12,563 | -35.7% |
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 22 October 2026 via checked.be.