COPPENS KEN: 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 KEN
Largest movements
- Receivables within one year -€34,782
down €34,782 (-71.0%), from €48,977 to €14,195
of which Other amounts receivable: -€18,013
- Cash +€24,357
up €24,357 (+713.3%), from €3,415 to €27,771
mainly Receivables within one year (+€34,782) and Depreciation (+€16,147)
- Tangible fixed assets -€12,897
down €12,897 (-31.2%), from €41,337 to €28,440
of which Furniture and vehicles: -€7,039
- Other debts -€9,702
down €9,702 (-84.9%), from €11,424 to €1,722
- Profit (loss) carried forward -€6,896
down €6,896, from €0 to -€6,896
- Debts after one year -€6,672
down €6,672 (-37.0%), from €18,038 to €11,366
- Current portion of long-term debt -€2,251
down €2,251 (-25.2%), from €8,923 to €6,672
- Trade debts +€2,071
up €2,071 (+16.4%), from €12,647 to €14,718
- Gross operating margin -€25,118
down €25,118 (-65.5%), from €38,349 to €13,231
- Depreciation -€4,974
down €4,974 (-23.6%), from €21,121 to €16,147
- Taxes -€964
down €964 (-88.3%), from €1,093 to €128
- Other operating charges +€860
up €860 (+49.5%), from €1,740 to €2,600
- Financial charges -€647
down €647 (-34.1%), from €1,900 to €1,253
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.
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 | €93,729 | €70,407 | -€23,322 | -24.9% |
| Fixed assets | 21/28 | €41,337 | €28,440 | -€12,897 | -31.2% |
| Tangible fixed assets | 22/27 | €41,337 | €28,440 | -€12,897 | -31.2% |
| Plant, machinery and equipment | 23 | €5,084 | €6,001 | +€917 | +18.0% |
| Furniture and vehicles | 24 | €12,753 | €5,714 | -€7,039 | -55.2% |
| Leasing and similar rights | 25 | €23,500 | €16,725 | -€6,775 | -28.8% |
| Current assets | 29/58 | €52,392 | €41,967 | -€10,425 | -19.9% |
| Amounts receivable within one year | 40/41 | €48,977 | €14,195 | -€34,782 | -71.0% |
| Trade receivables | 40 | €29,376 | €12,608 | -€16,769 | -57.1% |
| Other amounts receivable | 41 | €19,601 | €1,588 | -€18,013 | -91.9% |
| Cash at bank and in hand | 54/58 | €3,415 | €27,771 | +€24,357 | +713.3% |
| Total equity and liabilities | 10/49 | €93,729 | €70,407 | -€23,322 | -24.9% |
| Equity | 10/15 | €39,097 | €32,201 | -€6,896 | -17.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €34,097 | €34,097 | = | 0.0% |
| Distributable reserves | 133 | €34,097 | €34,097 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€6,896 | -€6,896 | |
| Amounts payable | 17/49 | €54,632 | €38,205 | -€16,426 | -30.1% |
| Amounts payable after more than one year | 17 | €18,038 | €11,366 | -€6,672 | -37.0% |
| Financial debts | 170/4 | €18,038 | €11,366 | -€6,672 | -37.0% |
| Amounts payable within one year | 42/48 | €36,594 | €26,839 | -€9,755 | -26.7% |
| Current portion of amounts payable after more than one year | 42 | €8,923 | €6,672 | -€2,251 | -25.2% |
| Trade debts | 44 | €12,647 | €14,718 | +€2,071 | +16.4% |
| Suppliers | 440/4 | €12,647 | €14,718 | +€2,071 | +16.4% |
| Taxes, remuneration and social security | 45 | €3,600 | €3,728 | +€128 | +3.6% |
| Taxes | 450/3 | €3,600 | €3,728 | +€128 | +3.6% |
| Other amounts payable | 47/48 | €11,424 | €1,722 | -€9,702 | -84.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,121 | €16,147 | -€4,974 | -23.6% |
| Other operating charges | 640/8 | €1,740 | €2,600 | +€860 | +49.5% |
| Gross operating margin | 9900 | €38,349 | €13,231 | -€25,118 | -65.5% |
| Operating profit (loss) | 9901 | €15,489 | -€5,516 | -€21,005 | |
| Financial income | 75/76B | €1 | €1 | -€0 | -31.5% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -31.5% |
| Financial charges | 65/66B | €1,900 | €1,253 | -€647 | -34.1% |
| Recurring financial charges | 65 | €1,900 | €1,253 | -€647 | -34.1% |
| Profit (loss) for the period before taxes | 9903 | €13,590 | -€6,768 | -€20,358 | |
| Income taxes | 67/77 | €1,093 | €128 | -€964 | -88.3% |
| Profit (loss) for the period | 9904 | €12,497 | -€6,896 | -€19,393 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,497 | -€6,896 | -€19,393 |
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 30 September 2026 via checked.be.