COPPENS JENS: 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 JENS
Largest movements
- Tangible fixed assets -€23,953
down €23,953 (-13.3%), from €180,042 to €156,089
of which Land and buildings: -€27,474
- Cash +€13,169
up €13,169 (+4.8%), from €277,144 to €290,313
mainly Depreciation (+€47,333) and Net result for the year (+€28,628)
- Reserves +€28,000
up €28,000 (+12.2%), from €229,300 to €257,300
of which Distributable reserves: +€28,000
- Debts after one year -€27,981
down €27,981 (-19.7%), from €142,207 to €114,226
- Trade debts -€7,154
down €7,154 (-35.1%), from €20,372 to €13,218
- Depreciation +€7,426
up €7,426 (+18.6%), from €39,907 to €47,333
- Taxes +€5,463
up €5,463 (+71.9%), from €7,595 to €13,058
- Staff costs -€4,677
down €4,677 (-11.9%), from €39,336 to €34,659
- Financial income +€3,473
up €3,473 (+315%), from €1,104 to €4,577
of which Financial income: +€3,473
- Financial charges -€3,459
down €3,459 (-45.2%), from €7,652 to €4,193
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 | €610,809 | €597,944 | -€12,865 | -2.1% |
| Fixed assets | 21/28 | €180,042 | €156,089 | -€23,953 | -13.3% |
| Tangible fixed assets | 22/27 | €180,042 | €156,089 | -€23,953 | -13.3% |
| Land and buildings | 22 | €139,132 | €111,658 | -€27,474 | -19.7% |
| Plant, machinery and equipment | 23 | €11,359 | €29,201 | +€17,842 | +157% |
| Furniture and vehicles | 24 | €29,551 | €15,230 | -€14,321 | -48.5% |
| Current assets | 29/58 | €430,767 | €441,855 | +€11,088 | +2.6% |
| Amounts receivable within one year | 40/41 | €78,622 | €76,541 | -€2,081 | -2.6% |
| Trade receivables | 40 | €78,622 | €76,541 | -€2,081 | -2.6% |
| Current investments | 50/53 | €75,001 | €75,001 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €277,144 | €290,313 | +€13,169 | +4.8% |
| Total equity and liabilities | 10/49 | €610,809 | €597,944 | -€12,865 | -2.1% |
| Equity | 10/15 | €380,231 | €408,659 | +€28,428 | +7.5% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €229,300 | €257,300 | +€28,000 | +12.2% |
| Tax-exempt reserves | 132 | €18,000 | €18,000 | = | 0.0% |
| Distributable reserves | 133 | €211,300 | €239,300 | +€28,000 | +13.3% |
| Profit (loss) carried forward | 14 | €142,871 | €143,299 | +€428 | +0.3% |
| Amounts payable | 17/49 | €230,578 | €189,285 | -€41,293 | -17.9% |
| Amounts payable after more than one year | 17 | €142,207 | €114,226 | -€27,981 | -19.7% |
| Financial debts | 170/4 | €142,207 | €114,226 | -€27,981 | -19.7% |
| Amounts payable within one year | 42/48 | €83,664 | €70,352 | -€13,312 | -15.9% |
| Financial debts | 43 | €33,005 | €28,300 | -€4,705 | -14.3% |
| Credit institutions | 430/8 | €33,005 | €28,300 | -€4,705 | -14.3% |
| Trade debts | 44 | €20,372 | €13,218 | -€7,154 | -35.1% |
| Suppliers | 440/4 | €20,372 | €13,218 | -€7,154 | -35.1% |
| Taxes, remuneration and social security | 45 | €10,173 | €10,928 | +€755 | +7.4% |
| Taxes | 450/3 | €8,500 | €6,500 | -€2,000 | -23.5% |
| Remuneration and social security | 454/9 | €1,673 | €4,428 | +€2,755 | +165% |
| Other amounts payable | 47/48 | €20,114 | €17,906 | -€2,208 | -11.0% |
| Accrued charges and deferred income | 492/3 | €4,707 | €4,707 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €39,336 | €34,659 | -€4,677 | -11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,907 | €47,333 | +€7,426 | +18.6% |
| Other operating charges | 640/8 | €721 | - | -€721 | |
| Gross operating margin | 9900 | €122,050 | €123,294 | +€1,244 | +1.0% |
| Operating profit (loss) | 9901 | €42,086 | €41,302 | -€784 | -1.9% |
| Financial income | 75/76B | €1,104 | €4,577 | +€3,473 | +315% |
| Recurring financial income | 75 | €1,104 | €4,577 | +€3,473 | +315% |
| Non-recurring financial income | 76B | €1,104 | €4,577 | +€3,473 | +315% |
| Financial charges | 65/66B | €7,652 | €4,193 | -€3,459 | -45.2% |
| Recurring financial charges | 65 | €7,652 | €4,193 | -€3,459 | -45.2% |
| Profit (loss) for the period before taxes | 9903 | €35,538 | €41,686 | +€6,148 | +17.3% |
| Income taxes | 67/77 | €7,595 | €13,058 | +€5,463 | +71.9% |
| Profit (loss) for the period | 9904 | €27,943 | €28,628 | +€685 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,943 | €28,628 | +€685 | +2.5% |
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 20 October 2026 via checked.be.