Franck Copinne Constructions: 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.
Franck Copinne Constructions
Largest movements
- Receivables within one year +€29,736
up €29,736 (+195%), from €15,242 to €44,978
of which Trade receivables: +€29,828
- Tangible fixed assets -€2,359
down €2,359 (-31.1%), from €7,596 to €5,237
of which Furniture and vehicles: -€1,535
- Other debts +€25,617
up €25,617 (+24.1%), from €106,414 to €132,031
- Trade debts +€14,200
up €14,200 (+174%), from €8,146 to €22,346
- Debts after one year -€10,312
no longer reported in 2025 (was €10,312)
- Profit (loss) carried forward -€4,270
down €4,270 (-6.7%), from -€63,977 to -€68,246
- Tax, wage and social debts +€4,009
up €4,009 (+894%), from €449 to €4,458
- Gross operating margin +€20,447
up €20,447 (+96.5%), from -€21,179 to -€731
- Depreciation -€2,207
down €2,207 (-48.3%), from €4,566 to €2,359
- Staff costs -€887
down €887 (-82.7%), from €1,073 to €186
- Financial charges -€492
down €492 (-41.6%), from €1,183 to €691
- Other operating charges -€229
down €229 (-41.6%), from €551 to €322
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 | €94,011 | €121,361 | +€27,349 | +29.1% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €74,301 | €72,942 | -€1,359 | -1.8% |
| Tangible fixed assets | 22/27 | €7,596 | €5,237 | -€2,359 | -31.1% |
| Plant, machinery and equipment | 23 | €1,885 | €1,061 | -€824 | -43.7% |
| Furniture and vehicles | 24 | €5,711 | €4,176 | -€1,535 | -26.9% |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Financial fixed assets | 28 | €66,706 | €67,706 | +€1,000 | +1.5% |
| Current assets | 29/58 | €19,710 | €48,419 | +€28,709 | +146% |
| Amounts receivable within one year | 40/41 | €15,242 | €44,978 | +€29,736 | +195% |
| Trade receivables | 40 | €15,150 | €44,978 | +€29,828 | +197% |
| Other amounts receivable | 41 | €92 | - | -€92 | |
| Cash at bank and in hand | 54/58 | €1,810 | €1,518 | -€292 | -16.1% |
| Deferred charges and accrued income | 490/1 | €2,658 | €1,923 | -€736 | -27.7% |
| Total equity and liabilities | 10/49 | €94,011 | €121,361 | +€27,349 | +29.1% |
| Equity | 10/15 | -€43,517 | -€47,786 | -€4,270 | -9.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€63,977 | -€68,246 | -€4,270 | -6.7% |
| Amounts payable | 17/49 | €137,528 | €169,147 | +€31,619 | +23.0% |
| Amounts payable after more than one year | 17 | €10,312 | - | -€10,312 | |
| Financial debts | 170/4 | €10,312 | - | -€10,312 | |
| Amounts payable within one year | 42/48 | €127,216 | €169,147 | +€41,931 | +33.0% |
| Current portion of amounts payable after more than one year | 42 | €12,207 | €10,312 | -€1,895 | -15.5% |
| Trade debts | 44 | €8,146 | €22,346 | +€14,200 | +174% |
| Suppliers | 440/4 | €8,146 | €22,346 | +€14,200 | +174% |
| Taxes, remuneration and social security | 45 | €449 | €4,458 | +€4,009 | +894% |
| Taxes | 450/3 | €449 | €4,458 | +€4,009 | +894% |
| Other amounts payable | 47/48 | €106,414 | €132,031 | +€25,617 | +24.1% |
| Remuneration, social security and pensions | 62 | €1,073 | €186 | -€887 | -82.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,566 | €2,359 | -€2,207 | -48.3% |
| Other operating charges | 640/8 | €551 | €322 | -€229 | -41.6% |
| Gross operating margin | 9900 | -€21,179 | -€731 | +€20,447 | +96.5% |
| Operating profit (loss) | 9901 | -€27,369 | -€3,598 | +€23,771 | +86.9% |
| Financial income | 75/76B | €10 | €20 | +€10 | +99.4% |
| Recurring financial income | 75 | €10 | €20 | +€10 | +99.4% |
| Financial charges | 65/66B | €1,183 | €691 | -€492 | -41.6% |
| Recurring financial charges | 65 | €1,183 | €691 | -€492 | -41.6% |
| Profit (loss) for the period before taxes | 9903 | -€28,542 | -€4,270 | +€24,273 | +85.0% |
| Profit (loss) for the period | 9904 | -€28,542 | -€4,270 | +€24,273 | +85.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,542 | -€4,270 | +€24,273 | +85.0% |
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 24 October 2026 via checked.be.