COPPENS GUY: 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 GUY
Largest movements
- Current assets +€22,856
up €22,856 (+209%), from €10,936 to €33,792
of which Receivables within one year: +€13,785
- Tangible fixed assets -€860
down €860 (-11.3%), from €7,576 to €6,716
- Debts +€23,850
up €23,850 (+233%), from €10,225 to €34,075
- Equity -€1,693
down €1,693 (-19.3%), from €8,787 to €7,093
of which Contributions: -€12,500
- Gross operating margin +€991
up €991 (+7.1%), from €13,893 to €14,883
- Depreciation +€829
up €829 (+20.5%), from €4,038 to €4,868
From the 2019 result to the 2020 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2019 | 2020 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,012 | €41,168 | +€22,157 | +117% |
| Fixed assets | 21/28 | €8,076 | €7,376 | -€700 | -8.7% |
| Tangible fixed assets | 22/27 | €7,576 | €6,716 | -€860 | -11.3% |
| Financial fixed assets | 28 | €500 | €660 | +€160 | +32.0% |
| Current assets | 29/58 | €10,936 | €33,792 | +€22,856 | +209% |
| Stocks and contracts in progress | 3 | - | €11,159 | +€11,159 | |
| Amounts receivable within one year | 40/41 | €8,667 | €22,451 | +€13,785 | +159% |
| Cash at bank and in hand | 54/58 | €2,269 | €75 | -€2,194 | -96.7% |
| Total equity and liabilities | 10/49 | €19,012 | €41,168 | +€22,157 | +117% |
| Equity | 10/15 | €8,787 | €7,093 | -€1,693 | -19.3% |
| Contributions | 10/11 | €12,500 | - | -€12,500 | |
| Reserves | 13 | €1,765 | €1,765 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,478 | -€7,172 | -€1,693 | -30.9% |
| Amounts payable | 17/49 | €10,225 | €34,075 | +€23,850 | +233% |
| Amounts payable within one year | 42/48 | €10,225 | €33,578 | +€23,353 | +228% |
| Trade debts | 44 | €1,468 | €9,427 | +€7,959 | +542% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,038 | €4,868 | +€829 | +20.5% |
| Gross operating margin | 9900 | €13,893 | €14,883 | +€991 | +7.1% |
| Operating profit (loss) | 9901 | €9,488 | -€1,671 | -€11,158 | |
| Recurring financial income | 75 | €76 | €16 | -€60 | -78.9% |
| Recurring financial charges | 65 | €222 | €39 | -€183 | -82.6% |
| Profit (loss) for the period before taxes | 9903 | €9,342 | -€1,693 | -€11,035 | |
| Profit (loss) for the period | 9904 | €9,342 | -€1,693 | -€11,035 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,342 | -€1,693 | -€11,035 |
Source: filed annual accounts (NBB), financial years ended 31 December 2019 and 31 December 2020. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.