FABI COPPENS: 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.
FABI COPPENS
Largest movements
- Tangible fixed assets -€24,283
down €24,283 (-12.2%), from €199,553 to €175,270
of which Land and buildings: -€18,017
- Cash -€12,205
down €12,205 (-84.2%), from €14,502 to €2,297
mainly Debts after one year (-€22,104) and Receivables within one year (-€9,053)
- Receivables within one year +€9,053
up €9,053 (+108%), from €8,372 to €17,425
of which Other amounts receivable: +€6,556
- Deferred charges and accrued income -€2,999
down €2,999 (-92.9%), from €3,230 to €230
- Debts after one year -€22,104
down €22,104 (-8.7%), from €255,007 to €232,903
- Trade debts -€5,020
down €5,020 (-37.8%), from €13,271 to €8,251
- Other debts -€4,911
down €4,911 (-100%), from €4,911 to €0
- Gross operating margin -€4,097
down €4,097 (-9.4%), from €43,631 to €39,535
- Depreciation -€2,262
down €2,262 (-8.2%), from €27,577 to €25,315
- Staff costs +€503
up €503 (+85.3%), from €589 to €1,092
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 | €225,657 | €195,223 | -€30,434 | -13.5% |
| Fixed assets | 21/28 | €199,553 | €175,270 | -€24,283 | -12.2% |
| Tangible fixed assets | 22/27 | €199,553 | €175,270 | -€24,283 | -12.2% |
| Land and buildings | 22 | €186,032 | €168,015 | -€18,017 | -9.7% |
| Plant, machinery and equipment | 23 | €4,412 | €2,707 | -€1,705 | -38.6% |
| Furniture and vehicles | 24 | €9,109 | €4,548 | -€4,561 | -50.1% |
| Current assets | 29/58 | €26,104 | €19,953 | -€6,151 | -23.6% |
| Amounts receivable within one year | 40/41 | €8,372 | €17,425 | +€9,053 | +108% |
| Trade receivables | 40 | €6,319 | €8,815 | +€2,497 | +39.5% |
| Other amounts receivable | 41 | €2,054 | €8,610 | +€6,556 | +319% |
| Cash at bank and in hand | 54/58 | €14,502 | €2,297 | -€12,205 | -84.2% |
| Deferred charges and accrued income | 490/1 | €3,230 | €230 | -€2,999 | -92.9% |
| Total equity and liabilities | 10/49 | €225,657 | €195,223 | -€30,434 | -13.5% |
| Equity | 10/15 | -€69,687 | -€69,131 | +€556 | +0.8% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,687 | -€84,131 | +€556 | +0.7% |
| Amounts payable | 17/49 | €295,344 | €264,354 | -€30,990 | -10.5% |
| Amounts payable after more than one year | 17 | €255,007 | €232,903 | -€22,104 | -8.7% |
| Financial debts | 170/4 | €255,007 | €232,903 | -€22,104 | -8.7% |
| Amounts payable within one year | 42/48 | €40,337 | €31,451 | -€8,886 | -22.0% |
| Current portion of amounts payable after more than one year | 42 | €21,955 | €22,695 | +€741 | +3.4% |
| Trade debts | 44 | €13,271 | €8,251 | -€5,020 | -37.8% |
| Suppliers | 440/4 | €13,271 | €8,251 | -€5,020 | -37.8% |
| Taxes, remuneration and social security | 45 | €200 | €505 | +€305 | +152% |
| Taxes | 450/3 | €200 | €505 | +€305 | +152% |
| Other amounts payable | 47/48 | €4,911 | €0 | -€4,911 | -100% |
| Remuneration, social security and pensions | 62 | €589 | €1,092 | +€503 | +85.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,577 | €25,315 | -€2,262 | -8.2% |
| Other operating charges | 640/8 | €2,773 | €2,695 | -€78 | -2.8% |
| Gross operating margin | 9900 | €43,631 | €39,535 | -€4,097 | -9.4% |
| Operating profit (loss) | 9901 | €12,692 | €10,432 | -€2,260 | -17.8% |
| Financial income | 75/76B | €316 | €388 | +€72 | +22.9% |
| Recurring financial income | 75 | €316 | €388 | +€72 | +22.9% |
| Financial charges | 65/66B | €10,225 | €10,264 | +€40 | +0.4% |
| Recurring financial charges | 65 | €10,225 | €10,264 | +€40 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €2,783 | €556 | -€2,227 | -80.0% |
| Profit (loss) for the period | 9904 | €2,783 | €556 | -€2,227 | -80.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,783 | €556 | -€2,227 | -80.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.