COUPERUS: what changed
What changed
COUPERUS
NACE 41.001, General construction of residential buildings
filed annual accounts (NBB)
Net result for the year
€23,494
2024 · €32,198-€8,704
Equity
€70,284
2024 · €47,623+€22,661
Cash
€43,725
2024 · €3,675+€40,050
Balance sheet total
€98,076
2024 · €77,045+€21,031
Largest movements
Assets
- Cash +€40,050
up €40,050 (+1,090%), from €3,675 to €43,725
mainly Net result for the year (+€23,494) and Receivables within one year (+€20,446)
- Receivables within one year -€20,446
down €20,446 (-52.8%), from €38,700 to €18,254
Equity and liabilities
- Reserves +€22,661
up €22,661 (+49.7%), from €45,623 to €68,284
- Other debts -€9,162
down €9,162 (-81.7%), from €11,216 to €2,054
- Tax, wage and social debts +€8,574
up €8,574 (+53.5%), from €16,030 to €24,604
Income statement
- Write-downs +€16,820
new in 2025: €16,820
- Financial income +€6,742
up €6,742 (+46,624%), from €14 to €6,756
- Gross operating margin +€4,573
up €4,573 (+10.3%), from €44,517 to €49,090
- Other operating charges +€2,955
up €2,955 (+675%), from €438 to €3,392
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.
Result 2024
€32,198
Gross operating margin
+€4,573
Write-downs
-€16,820
Other operating charges
-€2,955
Financial income
+€6,742
Financial charges
-€406
Taxes
+€162
Result 2025
€23,494
raises the resultlowers the result
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.
From operations
+€41,480
Investment
-€597
Financing
-€833
Cash 2024
€3,675
From operations (derived)
+€41,480
Net result for the year
+€23,494
Receivables after one year
-€549
Receivables within one year
+€20,446
Deferred charges and accrued income
-€282
Trade debts
-€208
Tax, wage and social debts
+€8,574
Other debts
-€9,162
Accrued charges and deferred income
-€833
Investment (derived)
-€597
Investment in fixed assets (net)
-€597
Financing
-€833
Contributions, distributions and other
-€833
Cash 2025
€43,725
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,045 | €98,076 | +€21,031 | +27.3% |
| Fixed assets | 21/28 | €2,000 | €2,597 | +€597 | +29.9% |
| Financial fixed assets | 28 | €2,000 | €2,597 | +€597 | +29.9% |
| Current assets | 29/58 | €75,045 | €95,479 | +€20,434 | +27.2% |
| Amounts receivable after more than one year | 29 | €31,000 | €31,549 | +€549 | +1.8% |
| Other amounts receivable | 291 | €31,000 | €31,549 | +€549 | +1.8% |
| Amounts receivable within one year | 40/41 | €38,700 | €18,254 | -€20,446 | -52.8% |
| Trade receivables | 40 | €38,700 | €18,254 | -€20,446 | -52.8% |
| Cash at bank and in hand | 54/58 | €3,675 | €43,725 | +€40,050 | +1,090% |
| Deferred charges and accrued income | 490/1 | €1,670 | €1,952 | +€282 | +16.9% |
| Total equity and liabilities | 10/49 | €77,045 | €98,076 | +€21,031 | +27.3% |
| Equity | 10/15 | €47,623 | €70,284 | +€22,661 | +47.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €45,623 | €68,284 | +€22,661 | +49.7% |
| Distributable reserves | 133 | €45,623 | €68,284 | +€22,661 | +49.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €29,421 | €27,792 | -€1,629 | -5.5% |
| Amounts payable within one year | 42/48 | €27,994 | €27,198 | -€796 | -2.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €748 | €540 | -€208 | -27.8% |
| Suppliers | 440/4 | €748 | €540 | -€208 | -27.8% |
| Taxes, remuneration and social security | 45 | €16,030 | €24,604 | +€8,574 | +53.5% |
| Taxes | 450/3 | €16,030 | €24,604 | +€8,574 | +53.5% |
| Other amounts payable | 47/48 | €11,216 | €2,054 | -€9,162 | -81.7% |
| Accrued charges and deferred income | 492/3 | €1,428 | €594 | -€833 | -58.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €16,820 | +€16,820 | |
| Other operating charges | 640/8 | €438 | €3,392 | +€2,955 | +675% |
| Gross operating margin | 9900 | €44,517 | €49,090 | +€4,573 | +10.3% |
| Operating profit (loss) | 9901 | €44,079 | €28,877 | -€15,201 | -34.5% |
| Financial income | 75/76B | €14 | €6,756 | +€6,742 | +46,624% |
| Recurring financial income | 75 | €14 | €6,756 | +€6,742 | +46,624% |
| Financial charges | 65/66B | €2,942 | €3,348 | +€406 | +13.8% |
| Recurring financial charges | 65 | €2,942 | €3,348 | +€406 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | €41,151 | €32,285 | -€8,866 | -21.5% |
| Income taxes | 67/77 | €8,954 | €8,792 | -€162 | -1.8% |
| Profit (loss) for the period | 9904 | €32,198 | €23,494 | -€8,704 | -27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,198 | €23,494 | -€8,704 | -27.0% |
Next steps
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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 5 November 2026 via checked.be.