Coppens & Partners Consulting: what changed
Coppens & Partners Consulting
Largest movements
- Cash -€148,749
down €148,749 (-93.4%), from €159,318 to €10,569
mainly Contributions, distributions and other (-€400,000) and Receivables within one year (-€84,234)
- Receivables within one year +€84,234
up €84,234 (+328%), from €25,686 to €109,920
of which Other amounts receivable: +€91,230
- Financial fixed assets +€12,807
up €12,807 (+2,561%), from €500 to €13,307
- Profit (loss) carried forward -€38,672
down €38,672 (-29.2%), from €132,548 to €93,876
- Tax, wage and social debts -€8,302
down €8,302 (-78.5%), from €10,573 to €2,271
- Trade debts -€7,849
down €7,849 (-32.7%), from €24,029 to €16,180
- Other debts +€2,182
up €2,182 (+62.0%), from €3,522 to €5,704
- Financial income -€502,940
down €502,940 (-99.6%), from €504,936 to €1,996
- Gross operating margin +€478,922
up €478,922 (+1,681%), from €28,497 to €507,419
- Taxes +€138,364
up €138,364 (+2,343%), from €5,905 to €144,269
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €191,252 | €138,492 | -€52,760 | -27.6% |
| Fixed assets | 21/28 | €4,792 | €16,318 | +€11,526 | +241% |
| Tangible fixed assets | 22/27 | €4,292 | €3,010 | -€1,282 | -29.9% |
| Furniture and vehicles | 24 | €4,292 | €3,010 | -€1,282 | -29.9% |
| Financial fixed assets | 28 | €500 | €13,307 | +€12,807 | +2,561% |
| Current assets | 29/58 | €186,460 | €122,174 | -€64,286 | -34.5% |
| Amounts receivable within one year | 40/41 | €25,686 | €109,920 | +€84,234 | +328% |
| Trade receivables | 40 | €21,750 | €14,754 | -€6,996 | -32.2% |
| Other amounts receivable | 41 | €3,936 | €95,166 | +€91,230 | +2,318% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €159,318 | €10,569 | -€148,749 | -93.4% |
| Deferred charges and accrued income | 490/1 | €1,457 | €1,686 | +€229 | +15.7% |
| Total equity and liabilities | 10/49 | €191,252 | €138,492 | -€52,760 | -27.6% |
| Equity | 10/15 | €153,008 | €114,336 | -€38,672 | -25.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €132,548 | €93,876 | -€38,672 | -29.2% |
| Amounts payable | 17/49 | €38,244 | €24,156 | -€14,088 | -36.8% |
| Amounts payable within one year | 42/48 | €38,244 | €24,156 | -€14,088 | -36.8% |
| Financial debts | 43 | €120 | €0 | -€120 | -100% |
| Credit institutions | 430/8 | €120 | - | -€120 | |
| Other loans | 439 | - | €0 | = | |
| Trade debts | 44 | €24,029 | €16,180 | -€7,849 | -32.7% |
| Suppliers | 440/4 | €24,029 | €16,180 | -€7,849 | -32.7% |
| Taxes, remuneration and social security | 45 | €10,573 | €2,271 | -€8,302 | -78.5% |
| Taxes | 450/3 | €10,573 | €2,271 | -€8,302 | -78.5% |
| Other amounts payable | 47/48 | €3,522 | €5,704 | +€2,182 | +62.0% |
| Non-recurring operating income | 76A | - | €382,498 | +€382,498 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,218 | €1,282 | -€4,936 | -79.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €28,497 | €507,419 | +€478,922 | +1,681% |
| Operating profit (loss) | 9901 | €21,891 | €505,738 | +€483,846 | +2,210% |
| Financial income | 75/76B | €504,936 | €1,996 | -€502,940 | -99.6% |
| Recurring financial income | 75 | €504,936 | €1,996 | -€502,940 | -99.6% |
| Financial charges | 65/66B | €134 | €2,136 | +€2,002 | +1,493% |
| Recurring financial charges | 65 | €134 | €2,136 | +€2,002 | +1,493% |
| Profit (loss) for the period before taxes | 9903 | €526,693 | €505,597 | -€21,096 | -4.0% |
| Income taxes | 67/77 | €5,905 | €144,269 | +€138,364 | +2,343% |
| Profit (loss) for the period | 9904 | €520,788 | €361,328 | -€159,460 | -30.6% |
| Profit (loss) for the period to be appropriated | 9905 | €520,788 | €361,328 | -€159,460 | -30.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.