COPPENS MACHINES: 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 MACHINES
Largest movements
- Receivables within one year +€15,413
up €15,413 (+15.0%), from €102,898 to €118,311
- Cash +€3,964
up €3,964 (+769%), from €516 to €4,480
mainly Other debts (+€17,238) and Trade debts (+€4,474)
- Financial fixed assets -€2,370
down €2,370 (-79.0%), from €3,000 to €630
- Other debts +€17,238
up €17,238 (+35.4%), from €48,749 to €65,987
- Reserves -€6,094
down €6,094 (-21.0%), from €29,031 to €22,937
- Trade debts +€4,474
up €4,474 (+28.2%), from €15,870 to €20,344
- Gross operating margin -€20,019
down €20,019, from €15,855 to -€4,164
- Financial charges -€424
down €424 (-43.2%), from €982 to €558
of which Financial charges: -€424
- Other operating charges +€165
up €165 (+59.9%), from €275 to €440
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 | €115,031 | €131,195 | +€16,164 | +14.1% |
| Fixed assets | 21/28 | €5,371 | €2,050 | -€3,321 | -61.8% |
| Tangible fixed assets | 22/27 | €2,371 | €1,420 | -€951 | -40.1% |
| Plant, machinery and equipment | 23 | €453 | €0 | -€453 | -100% |
| Furniture and vehicles | 24 | €1,918 | €1,420 | -€498 | -26.0% |
| Financial fixed assets | 28 | €3,000 | €630 | -€2,370 | -79.0% |
| Current assets | 29/58 | €109,660 | €129,145 | +€19,485 | +17.8% |
| Stocks and contracts in progress | 3 | €5,000 | €6,000 | +€1,000 | +20.0% |
| Stocks | 30/36 | €5,000 | €6,000 | +€1,000 | +20.0% |
| Amounts receivable within one year | 40/41 | €102,898 | €118,311 | +€15,413 | +15.0% |
| Trade receivables | 40 | €102,898 | €118,311 | +€15,413 | +15.0% |
| Cash at bank and in hand | 54/58 | €516 | €4,480 | +€3,964 | +769% |
| Deferred charges and accrued income | 490/1 | €1,246 | €354 | -€892 | -71.6% |
| Total equity and liabilities | 10/49 | €115,031 | €131,195 | +€16,164 | +14.1% |
| Equity | 10/15 | €47,631 | €41,537 | -€6,094 | -12.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €29,031 | €22,937 | -€6,094 | -21.0% |
| Distributable reserves | 133 | €29,031 | €22,937 | -€6,094 | -21.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €67,401 | €89,658 | +€22,258 | +33.0% |
| Amounts payable within one year | 42/48 | €67,401 | €89,658 | +€22,258 | +33.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €15,870 | €20,344 | +€4,474 | +28.2% |
| Suppliers | 440/4 | €15,870 | €20,344 | +€4,474 | +28.2% |
| Taxes, remuneration and social security | 45 | €2,781 | €3,327 | +€546 | +19.6% |
| Taxes | 450/3 | €2,781 | €3,327 | +€546 | +19.6% |
| Other amounts payable | 47/48 | €48,749 | €65,987 | +€17,238 | +35.4% |
| Non-recurring operating income | 76A | - | €3,000 | +€3,000 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €994 | €951 | -€43 | -4.4% |
| Other operating charges | 640/8 | €275 | €440 | +€165 | +59.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €15,855 | -€4,164 | -€20,019 | |
| Operating profit (loss) | 9901 | €14,586 | -€5,555 | -€20,141 | |
| Financial income | 75/76B | €2 | €19 | +€17 | +841% |
| Recurring financial income | 75 | €2 | €19 | +€17 | +841% |
| Financial charges | 65/66B | €982 | €558 | -€424 | -43.2% |
| Recurring financial charges | 65 | €982 | €558 | -€424 | -43.2% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €13,606 | -€6,094 | -€19,699 | |
| Profit (loss) for the period | 9904 | €13,606 | -€6,094 | -€19,699 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,606 | -€6,094 | -€19,699 |
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 18 October 2026 via checked.be.