FIDUCIAIRE COPPENS: what changed
What changed
FIDUCIAIRE COPPENS
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€19,658
2024 · €51,560-€31,901
Equity
€511,166
2024 · €491,508+€19,658
Cash
€8,880
2024 · €8,211+€668
Balance sheet total
€629,635
2024 · €627,099+€2,536
Largest movements
Assets
- Deferred charges and accrued income +€7,940
up €7,940 (+2,080%), from €382 to €8,322
- Receivables within one year -€7,115
down €7,115 (-1.4%), from €513,915 to €506,800
of which Trade receivables: -€18,877
Equity and liabilities
- Reserves +€19,000
up €19,000 (+4.5%), from €420,442 to €439,442
of which Distributable reserves: +€19,000
- Trade debts -€16,073
down €16,073 (-18.9%), from €84,992 to €68,919
Income statement
- Gross operating margin -€34,651
down €34,651 (-31.2%), from €110,886 to €76,234
- Taxes -€6,574
down €6,574 (-31.7%), from €20,707 to €14,133
- Staff costs +€4,034
up €4,034 (+12.4%), from €32,407 to €36,440
- Depreciation -€1,827
down €1,827 (-35.7%), from €5,115 to €3,288
- Other operating charges +€1,442
up €1,442 (+82.4%), from €1,749 to €3,191
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
€51,560
Gross operating margin
-€34,651
Staff costs
-€4,034
Depreciation
+€1,827
Other operating charges
-€1,442
Financial income
+€600
Financial charges
-€776
Taxes
+€6,574
Result 2025
€19,658
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
+€6,076
Investment
-€9,061
Financing
+€3,654
Cash 2024
€8,211
From operations (derived)
+€6,076
Net result for the year
+€19,658
Depreciation
+€3,288
Receivables after one year
+€4,731
Receivables within one year
+€7,115
Deferred charges and accrued income
-€7,940
Trade debts
-€16,073
Tax, wage and social debts
-€4,702
Investment (derived)
-€9,061
Investment in fixed assets (net)
-€8,566
Current investments
-€495
Financing
+€3,654
Short-term financial debts
+€3,654
Cash 2025
€8,880
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €627,099 | €629,635 | +€2,536 | +0.4% |
| Fixed assets | 21/28 | €21,831 | €27,110 | +€5,279 | +24.2% |
| Tangible fixed assets | 22/27 | €3,331 | €8,610 | +€5,279 | +158% |
| Land and buildings | 22 | €239 | - | -€239 | |
| Plant, machinery and equipment | 23 | €2,395 | €8,478 | +€6,082 | +254% |
| Furniture and vehicles | 24 | €697 | €132 | -€565 | -81.1% |
| Financial fixed assets | 28 | €18,500 | €18,500 | = | 0.0% |
| Current assets | 29/58 | €605,268 | €602,526 | -€2,742 | -0.5% |
| Amounts receivable after more than one year | 29 | €82,759 | €78,028 | -€4,731 | -5.7% |
| Other amounts receivable | 291 | €82,759 | €78,028 | -€4,731 | -5.7% |
| Amounts receivable within one year | 40/41 | €513,915 | €506,800 | -€7,115 | -1.4% |
| Trade receivables | 40 | €189,695 | €170,817 | -€18,877 | -10.0% |
| Other amounts receivable | 41 | €324,221 | €335,983 | +€11,762 | +3.6% |
| Current investments | 50/53 | €0 | €496 | +€495 | +145,644% |
| Cash at bank and in hand | 54/58 | €8,211 | €8,880 | +€668 | +8.1% |
| Deferred charges and accrued income | 490/1 | €382 | €8,322 | +€7,940 | +2,080% |
| Total equity and liabilities | 10/49 | €627,099 | €629,635 | +€2,536 | +0.4% |
| Equity | 10/15 | €491,508 | €511,166 | +€19,658 | +4.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €420,442 | €439,442 | +€19,000 | +4.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,583 | €18,583 | = | 0.0% |
| Distributable reserves | 133 | €400,000 | €419,000 | +€19,000 | +4.8% |
| Profit (loss) carried forward | 14 | €52,474 | €53,132 | +€658 | +1.3% |
| Amounts payable | 17/49 | €135,591 | €118,469 | -€17,122 | -12.6% |
| Amounts payable within one year | 42/48 | €135,591 | €118,469 | -€17,122 | -12.6% |
| Financial debts | 43 | €24,100 | €27,754 | +€3,654 | +15.2% |
| Credit institutions | 430/8 | €24,100 | €27,754 | +€3,654 | +15.2% |
| Trade debts | 44 | €84,992 | €68,919 | -€16,073 | -18.9% |
| Suppliers | 440/4 | €84,992 | €68,919 | -€16,073 | -18.9% |
| Taxes, remuneration and social security | 45 | €26,499 | €21,797 | -€4,702 | -17.7% |
| Taxes | 450/3 | €24,062 | €21,797 | -€2,265 | -9.4% |
| Remuneration and social security | 454/9 | €2,437 | - | -€2,437 | |
| Remuneration, social security and pensions | 62 | €32,407 | €36,440 | +€4,034 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,115 | €3,288 | -€1,827 | -35.7% |
| Other operating charges | 640/8 | €1,749 | €3,191 | +€1,442 | +82.4% |
| Gross operating margin | 9900 | €110,886 | €76,234 | -€34,651 | -31.2% |
| Operating profit (loss) | 9901 | €71,615 | €33,315 | -€38,300 | -53.5% |
| Financial income | 75/76B | €2,741 | €3,341 | +€600 | +21.9% |
| Recurring financial income | 75 | €2,741 | €3,341 | +€600 | +21.9% |
| Financial charges | 65/66B | €2,089 | €2,865 | +€776 | +37.1% |
| Recurring financial charges | 65 | €2,089 | €2,865 | +€776 | +37.1% |
| Profit (loss) for the period before taxes | 9903 | €72,267 | €33,791 | -€38,476 | -53.2% |
| Income taxes | 67/77 | €20,707 | €14,133 | -€6,574 | -31.7% |
| Profit (loss) for the period | 9904 | €51,560 | €19,658 | -€31,901 | -61.9% |
| Profit (loss) for the period to be appropriated | 9905 | €51,560 | €19,658 | -€31,901 | -61.9% |
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 7 November 2026 via checked.be.