COPPENS-DROESHOUT: 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-DROESHOUT
Largest movements
- Receivables within one year +€134,421
up €134,421 (+213%), from €62,999 to €197,419
of which Trade receivables: +€118,632
- Tangible fixed assets -€47,253
down €47,253 (-7.9%), from €600,264 to €553,011
of which Land and buildings: -€33,707
- Cash -€26,522
down €26,522 (-21.7%), from €122,470 to €95,948
mainly Receivables within one year (-€134,421) and Accrued charges and deferred income (-€87,925)
- Other debts +€107,395
new in 2025: €107,395
- Accrued charges and deferred income -€87,925
down €87,925 (-89.9%), from €97,835 to €9,910
- Debts after one year -€56,058
down €56,058 (-13.5%), from €416,114 to €360,055
- Short-term financial debts +€34,721
up €34,721 (+1,414%), from €2,455 to €37,176
- Profit (loss) carried forward +€31,411
up €31,411 (+10.5%), from €298,892 to €330,303
- Gross operating margin +€56,440
up €56,440 (+74.2%), from €76,026 to €132,466
- Staff costs -€16,332
down €16,332 (-66.1%), from €24,720 to €8,388
- Taxes +€9,690
up €9,690, from -€1,542 to €8,148
- Financial charges -€6,433
down €6,433 (-16.2%), from €39,717 to €33,284
- Depreciation +€2,590
up €2,590 (+5.8%), from €44,663 to €47,253
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 | €933,240 | €1,001,209 | +€67,970 | +7.3% |
| Fixed assets | 21/28 | €726,341 | €679,088 | -€47,253 | -6.5% |
| Tangible fixed assets | 22/27 | €600,264 | €553,011 | -€47,253 | -7.9% |
| Land and buildings | 22 | €460,807 | €427,100 | -€33,707 | -7.3% |
| Plant, machinery and equipment | 23 | €104,930 | €98,927 | -€6,003 | -5.7% |
| Furniture and vehicles | 24 | €34,527 | €26,984 | -€7,543 | -21.8% |
| Financial fixed assets | 28 | €126,077 | €126,077 | = | 0.0% |
| Current assets | 29/58 | €206,899 | €322,121 | +€115,222 | +55.7% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Trade receivables | 290 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €62,999 | €197,419 | +€134,421 | +213% |
| Trade receivables | 40 | €5,299 | €123,932 | +€118,632 | +2,239% |
| Other amounts receivable | 41 | €57,699 | €73,487 | +€15,788 | +27.4% |
| Current investments | 50/53 | €9,487 | €17,487 | +€8,000 | +84.3% |
| Cash at bank and in hand | 54/58 | €122,470 | €95,948 | -€26,522 | -21.7% |
| Deferred charges and accrued income | 490/1 | €1,943 | €1,267 | -€676 | -34.8% |
| Total equity and liabilities | 10/49 | €933,240 | €1,001,209 | +€67,970 | +7.3% |
| Equity | 10/15 | €329,537 | €360,947 | +€31,411 | +9.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,045 | €12,045 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,186 | €10,186 | = | 0.0% |
| Profit (loss) carried forward | 14 | €298,892 | €330,303 | +€31,411 | +10.5% |
| Amounts payable | 17/49 | €603,703 | €640,262 | +€36,559 | +6.1% |
| Amounts payable after more than one year | 17 | €416,114 | €360,055 | -€56,058 | -13.5% |
| Financial debts | 170/4 | €416,114 | €360,055 | -€56,058 | -13.5% |
| Amounts payable within one year | 42/48 | €89,755 | €270,297 | +€180,542 | +201% |
| Current portion of amounts payable after more than one year | 42 | €53,678 | €56,520 | +€2,842 | +5.3% |
| Financial debts | 43 | €2,455 | €37,176 | +€34,721 | +1,414% |
| Credit institutions | 430/8 | €2,455 | €37,176 | +€34,721 | +1,414% |
| Trade debts | 44 | €23,888 | €50,419 | +€26,531 | +111% |
| Suppliers | 440/4 | €23,888 | €50,419 | +€26,531 | +111% |
| Taxes, remuneration and social security | 45 | €9,734 | €18,787 | +€9,053 | +93.0% |
| Taxes | 450/3 | €6,005 | €12,495 | +€6,490 | +108% |
| Remuneration and social security | 454/9 | €3,730 | €6,292 | +€2,562 | +68.7% |
| Other amounts payable | 47/48 | - | €107,395 | +€107,395 | |
| Accrued charges and deferred income | 492/3 | €97,835 | €9,910 | -€87,925 | -89.9% |
| Remuneration, social security and pensions | 62 | €24,720 | €8,388 | -€16,332 | -66.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,663 | €47,253 | +€2,590 | +5.8% |
| Other operating charges | 640/8 | €5,086 | €5,021 | -€66 | -1.3% |
| Gross operating margin | 9900 | €76,026 | €132,466 | +€56,440 | +74.2% |
| Operating profit (loss) | 9901 | €1,557 | €71,805 | +€70,248 | +4,512% |
| Financial income | 75/76B | €2,151 | €1,038 | -€1,113 | -51.8% |
| Recurring financial income | 75 | €2,151 | €1,038 | -€1,113 | -51.8% |
| Financial charges | 65/66B | €39,717 | €33,284 | -€6,433 | -16.2% |
| Recurring financial charges | 65 | €39,717 | €33,284 | -€6,433 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | -€36,009 | €39,559 | +€75,567 | |
| Income taxes | 67/77 | -€1,542 | €8,148 | +€9,690 | |
| Profit (loss) for the period | 9904 | -€34,467 | €31,411 | +€65,877 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,467 | €31,411 | +€65,877 |
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 26 October 2026 via checked.be.