Coppens-Ommeslag: 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-Ommeslag
Largest movements
- Tangible fixed assets +€32,909
up €32,909 (+26.0%), from €126,651 to €159,560
of which Leasing and similar rights: +€36,446
- Cash +€3,177
up €3,177 (+12.7%), from €25,094 to €28,271
mainly Net result for the year (+€37,856) and Other debts (+€27,678)
- Other debts +€27,678
up €27,678 (+80.4%), from €34,422 to €62,101
- Debts after one year +€15,338
up €15,338 (+14.8%), from €103,709 to €119,047
- Reserves -€11,986
down €11,986 (-100%), from €11,986 to €0
- Current portion of long-term debt +€5,631
up €5,631 (+88.2%), from €6,381 to €12,011
- Tax, wage and social debts -€2,928
down €2,928 (-77.3%), from €3,789 to €861
of which Remuneration and social security: -€2,109
- Gross operating margin +€34,177
up €34,177 (+97.2%), from €35,154 to €69,331
- Taxes +€5,849
up €5,849 (+140%), from €4,186 to €10,035
- Other operating charges +€2,352
up €2,352 (+72.8%), from €3,232 to €5,584
- Financial charges +€739
up €739 (+48.4%), from €1,528 to €2,267
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 | €181,776 | €217,011 | +€35,235 | +19.4% |
| Fixed assets | 21/28 | €126,651 | €159,560 | +€32,909 | +26.0% |
| Tangible fixed assets | 22/27 | €126,651 | €159,560 | +€32,909 | +26.0% |
| Land and buildings | 22 | €116,469 | €114,076 | -€2,393 | -2.1% |
| Plant, machinery and equipment | 23 | €6,046 | €6,027 | -€19 | -0.3% |
| Furniture and vehicles | 24 | €4,136 | €3,011 | -€1,125 | -27.2% |
| Leasing and similar rights | 25 | - | €36,446 | +€36,446 | |
| Current assets | 29/58 | €55,125 | €57,452 | +€2,327 | +4.2% |
| Amounts receivable within one year | 40/41 | €25,282 | €23,964 | -€1,318 | -5.2% |
| Trade receivables | 40 | €14,469 | €18,150 | +€3,682 | +25.4% |
| Other amounts receivable | 41 | €10,814 | €5,814 | -€5,000 | -46.2% |
| Cash at bank and in hand | 54/58 | €25,094 | €28,271 | +€3,177 | +12.7% |
| Deferred charges and accrued income | 490/1 | €4,749 | €5,217 | +€468 | +9.9% |
| Total equity and liabilities | 10/49 | €181,776 | €217,011 | +€35,235 | +19.4% |
| Equity | 10/15 | €31,986 | €20,000 | -€11,986 | -37.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €11,986 | €0 | -€11,986 | -100% |
| Distributable reserves | 133 | €11,986 | €0 | -€11,986 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €149,790 | €197,011 | +€47,222 | +31.5% |
| Amounts payable after more than one year | 17 | €103,709 | €119,047 | +€15,338 | +14.8% |
| Financial debts | 170/4 | €103,709 | €119,047 | +€15,338 | +14.8% |
| Amounts payable within one year | 42/48 | €46,080 | €77,964 | +€31,884 | +69.2% |
| Current portion of amounts payable after more than one year | 42 | €6,381 | €12,011 | +€5,631 | +88.2% |
| Trade debts | 44 | €1,488 | €2,991 | +€1,503 | +101% |
| Suppliers | 440/4 | €1,488 | €2,991 | +€1,503 | +101% |
| Taxes, remuneration and social security | 45 | €3,789 | €861 | -€2,928 | -77.3% |
| Taxes | 450/3 | €1,681 | €861 | -€819 | -48.7% |
| Remuneration and social security | 454/9 | €2,109 | €0 | -€2,109 | -100% |
| Other amounts payable | 47/48 | €34,422 | €62,101 | +€27,678 | +80.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | €4,304 | +€4,304 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,221 | €13,589 | -€632 | -4.4% |
| Other operating charges | 640/8 | €3,232 | €5,584 | +€2,352 | +72.8% |
| Gross operating margin | 9900 | €35,154 | €69,331 | +€34,177 | +97.2% |
| Operating profit (loss) | 9901 | €17,701 | €50,158 | +€32,457 | +183% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,528 | €2,267 | +€739 | +48.4% |
| Recurring financial charges | 65 | €1,528 | €2,267 | +€739 | +48.4% |
| Profit (loss) for the period before taxes | 9903 | €16,173 | €47,891 | +€31,718 | +196% |
| Income taxes | 67/77 | €4,186 | €10,035 | +€5,849 | +140% |
| Profit (loss) for the period | 9904 | €11,986 | €37,856 | +€25,870 | +216% |
| Profit (loss) for the period to be appropriated | 9905 | €11,986 | €37,856 | +€25,870 | +216% |
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 23 October 2026 via checked.be.