COPPENS FRANCIS: 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 FRANCIS
Largest movements
- Receivables within one year +€21,668
up €21,668 (+49.7%), from €43,565 to €65,232
of which Other amounts receivable: +€20,886
- Cash -€6,895
down €6,895 (-54.8%), from €12,577 to €5,682
mainly Receivables within one year (-€21,668) and Trade debts (-€12,975)
- Receivables after one year -€1,681
down €1,681 (-12.4%), from €13,516 to €11,835
- Tangible fixed assets -€1,066
down €1,066 (-25.0%), from €4,260 to €3,194
of which Furniture and vehicles: -€774
- Reserves +€18,300
up €18,300 (+40.2%), from €45,483 to €63,783
- Trade debts -€12,975
down €12,975 (-91.7%), from €14,144 to €1,169
- Tax, wage and social debts +€6,461
up €6,461 (+65.0%), from €9,940 to €16,402
- Gross operating margin +€16,937
up €16,937 (+144%), from €11,795 to €28,732
- Taxes +€4,799
up €4,799 (+176%), from €2,719 to €7,519
- Other operating charges +€1,134
up €1,134 (+129%), from €880 to €2,014
- Financial income +€736
up €736 (+180%), from €409 to €1,144
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,768 | €87,554 | +€11,786 | +15.6% |
| Fixed assets | 21/28 | €4,260 | €3,194 | -€1,066 | -25.0% |
| Tangible fixed assets | 22/27 | €4,260 | €3,194 | -€1,066 | -25.0% |
| Plant, machinery and equipment | 23 | €2,174 | €1,882 | -€292 | -13.4% |
| Furniture and vehicles | 24 | €2,086 | €1,312 | -€774 | -37.1% |
| Current assets | 29/58 | €71,508 | €84,360 | +€12,852 | +18.0% |
| Amounts receivable after more than one year | 29 | €13,516 | €11,835 | -€1,681 | -12.4% |
| Other amounts receivable | 291 | €13,516 | €11,835 | -€1,681 | -12.4% |
| Stocks and contracts in progress | 3 | €1,850 | €1,400 | -€450 | -24.3% |
| Stocks | 30/36 | €1,850 | €1,400 | -€450 | -24.3% |
| Amounts receivable within one year | 40/41 | €43,565 | €65,232 | +€21,668 | +49.7% |
| Trade receivables | 40 | €36,202 | €36,984 | +€782 | +2.2% |
| Other amounts receivable | 41 | €7,363 | €28,248 | +€20,886 | +284% |
| Cash at bank and in hand | 54/58 | €12,577 | €5,682 | -€6,895 | -54.8% |
| Deferred charges and accrued income | 490/1 | - | €211 | +€211 | |
| Total equity and liabilities | 10/49 | €75,768 | €87,554 | +€11,786 | +15.6% |
| Equity | 10/15 | €51,683 | €69,983 | +€18,300 | +35.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €45,483 | €63,783 | +€18,300 | +40.2% |
| Distributable reserves | 133 | €45,483 | €63,783 | +€18,300 | +40.2% |
| Amounts payable | 17/49 | €24,085 | €17,571 | -€6,514 | -27.0% |
| Amounts payable within one year | 42/48 | €24,085 | €17,571 | -€6,514 | -27.0% |
| Trade debts | 44 | €14,144 | €1,169 | -€12,975 | -91.7% |
| Suppliers | 440/4 | €14,144 | €1,169 | -€12,975 | -91.7% |
| Taxes, remuneration and social security | 45 | €9,940 | €16,402 | +€6,461 | +65.0% |
| Taxes | 450/3 | €9,940 | €16,402 | +€6,461 | +65.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,493 | €1,585 | +€92 | +6.2% |
| Other operating charges | 640/8 | €880 | €2,014 | +€1,134 | +129% |
| Gross operating margin | 9900 | €11,795 | €28,732 | +€16,937 | +144% |
| Operating profit (loss) | 9901 | €9,422 | €25,133 | +€15,711 | +167% |
| Financial income | 75/76B | €409 | €1,144 | +€736 | +180% |
| Recurring financial income | 75 | €409 | €1,144 | +€736 | +180% |
| Financial charges | 65/66B | €501 | €458 | -€43 | -8.6% |
| Recurring financial charges | 65 | €129 | €458 | +€329 | +255% |
| Non-recurring financial charges | 66B | €372 | - | -€372 | |
| Profit (loss) for the period before taxes | 9903 | €9,329 | €25,819 | +€16,489 | +177% |
| Income taxes | 67/77 | €2,719 | €7,519 | +€4,799 | +176% |
| Profit (loss) for the period | 9904 | €6,610 | €18,300 | +€11,690 | +177% |
| Profit (loss) for the period to be appropriated | 9905 | €6,610 | €18,300 | +€11,690 | +177% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.