Coppens Jan: what changed
Two fiscal 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 Jan
Largest movements
- Cash +€54,742
up €54,742 (+36.0%), from €151,962 to €206,705
mainly Net result for the year (+€39,007) and Depreciation (+€15,795)
- Tangible fixed assets -€15,795
down €15,795 (-49.8%), from €31,742 to €15,947
of which Furniture and vehicles: -€15,644
- Reserves +€39,007
up €39,007 (+22.6%), from €172,440 to €211,447
- Other debts -€3,602
down €3,602 (-24.7%), from €14,561 to €10,959
- Gross operating margin +€22,369
up €22,369 (+41.4%), from €54,054 to €76,423
- Taxes +€6,712
up €6,712 (+55.9%), from €12,016 to €18,728
- Financial charges +€1,081
up €1,081 (+229.5%), from €471 to €1,552
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.
Cash bridge derived
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 | €254,718 | €293,411 | +€38,693 | +15.2% |
| Fixed assets | 21/28 | €31,742 | €15,947 | -€15,795 | -49.8% |
| Tangible fixed assets | 22/27 | €31,742 | €15,947 | -€15,795 | -49.8% |
| Plant, machinery and equipment | 23 | €151 | €0 | -€151 | -100.0% |
| Furniture and vehicles | 24 | €31,591 | €15,947 | -€15,644 | -49.5% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €222,976 | €277,464 | +€54,488 | +24.4% |
| Amounts receivable within one year | 40/41 | €59,158 | €59,443 | +€285 | +0.5% |
| Trade receivables | 40 | €55,999 | €58,496 | +€2,497 | +4.5% |
| Other amounts receivable | 41 | €3,159 | €947 | -€2,212 | -70.0% |
| Cash at bank and in hand | 54/58 | €151,962 | €206,705 | +€54,742 | +36.0% |
| Deferred charges and accrued income | 490/1 | €11,856 | €11,317 | -€539 | -4.5% |
| Total equity and liabilities | 10/49 | €254,718 | €293,411 | +€38,693 | +15.2% |
| Equity | 10/15 | €232,440 | €271,447 | +€39,007 | +16.8% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €172,440 | €211,447 | +€39,007 | +22.6% |
| Distributable reserves | 133 | €172,440 | €211,447 | +€39,007 | +22.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €22,278 | €21,964 | -€314 | -1.4% |
| Amounts payable within one year | 42/48 | €21,242 | €20,928 | -€314 | -1.5% |
| Trade debts | 44 | €2,249 | €4,024 | +€1,774 | +78.9% |
| Suppliers | 440/4 | €2,249 | €4,024 | +€1,774 | +78.9% |
| Advances received on contracts in progress | 46 | €229 | €0 | -€229 | -100.0% |
| Taxes, remuneration and social security | 45 | €4,203 | €5,946 | +€1,743 | +41.5% |
| Taxes | 450/3 | €4,203 | €5,946 | +€1,743 | +41.5% |
| Other amounts payable | 47/48 | €14,561 | €10,959 | -€3,602 | -24.7% |
| Accrued charges and deferred income | 492/3 | €1,036 | €1,036 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,994 | €15,795 | -€199 | -1.2% |
| Other operating charges | 640/8 | €1,656 | €1,341 | -€316 | -19.1% |
| Gross operating margin | 9900 | €54,054 | €76,423 | +€22,369 | +41.4% |
| Operating profit (loss) | 9901 | €36,403 | €59,287 | +€22,884 | +62.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €471 | €1,552 | +€1,081 | +229.5% |
| Recurring financial charges | 65 | €471 | €1,552 | +€1,081 | +229.5% |
| Profit (loss) for the period before taxes | 9903 | €35,932 | €57,736 | +€21,803 | +60.7% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €12,016 | €18,728 | +€6,712 | +55.9% |
| Profit (loss) for the period | 9904 | €23,916 | €39,007 | +€15,091 | +63.1% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €23,916 | €39,007 | +€15,091 | +63.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.