Optiek Coppin: 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.
Optiek Coppin
Largest movements
- Cash +€100,951
up €100,951 (+60.9%), from €165,795 to €266,747
mainly Net result for the year (+€57,243) and Depreciation (+€51,286)
- Intangible fixed assets -€39,384
down €39,384 (-43.0%), from €91,649 to €52,265
- Stocks and contracts -€10,433
down €10,433 (-14.0%), from €74,649 to €64,216
- Deferred charges and accrued income -€9,979
down €9,979 (-51.7%), from €19,308 to €9,329
- Reserves +€32,243
up €32,243 (+13.0%), from €248,028 to €280,271
- Debts after one year -€13,968
down €13,968 (-74.9%), from €18,658 to €4,690
- Other debts +€10,823
up €10,823 (+40.1%), from €26,981 to €37,803
- Tax, wage and social debts +€8,135
up €8,135 (+23.3%), from €34,961 to €43,095
of which Remuneration and social security: +€8,876
- Staff costs +€40,458
up €40,458 (+101%), from €39,902 to €80,360
- Gross operating margin +€30,749
up €30,749 (+17.4%), from €176,843 to €207,592
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 | €388,831 | €425,657 | +€36,826 | +9.5% |
| Fixed assets | 21/28 | €118,104 | €76,889 | -€41,216 | -34.9% |
| Intangible fixed assets | 21 | €91,649 | €52,265 | -€39,384 | -43.0% |
| Tangible fixed assets | 22/27 | €26,456 | €24,624 | -€1,832 | -6.9% |
| Plant, machinery and equipment | 23 | €19,275 | €15,535 | -€3,740 | -19.4% |
| Furniture and vehicles | 24 | €5,792 | €8,343 | +€2,550 | +44.0% |
| Other tangible fixed assets | 26 | €1,388 | €746 | -€642 | -46.3% |
| Current assets | 29/58 | €270,727 | €348,769 | +€78,042 | +28.8% |
| Stocks and contracts in progress | 3 | €74,649 | €64,216 | -€10,433 | -14.0% |
| Stocks | 30/36 | €74,649 | €64,216 | -€10,433 | -14.0% |
| Amounts receivable within one year | 40/41 | €10,975 | €8,478 | -€2,497 | -22.8% |
| Trade receivables | 40 | €3,946 | €269 | -€3,678 | -93.2% |
| Other amounts receivable | 41 | €7,028 | €8,209 | +€1,181 | +16.8% |
| Cash at bank and in hand | 54/58 | €165,795 | €266,747 | +€100,951 | +60.9% |
| Deferred charges and accrued income | 490/1 | €19,308 | €9,329 | -€9,979 | -51.7% |
| Total equity and liabilities | 10/49 | €388,831 | €425,657 | +€36,826 | +9.5% |
| Equity | 10/15 | €266,628 | €298,871 | +€32,243 | +12.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €248,028 | €280,271 | +€32,243 | +13.0% |
| Distributable reserves | 133 | €248,028 | €280,271 | +€32,243 | +13.0% |
| Amounts payable | 17/49 | €122,203 | €126,787 | +€4,583 | +3.8% |
| Amounts payable after more than one year | 17 | €18,658 | €4,690 | -€13,968 | -74.9% |
| Financial debts | 170/4 | €18,658 | €4,690 | -€13,968 | -74.9% |
| Amounts payable within one year | 42/48 | €98,821 | €118,265 | +€19,444 | +19.7% |
| Current portion of amounts payable after more than one year | 42 | €13,817 | €13,968 | +€151 | +1.1% |
| Trade debts | 44 | €23,063 | €22,219 | -€844 | -3.7% |
| Suppliers | 440/4 | €23,063 | €22,219 | -€844 | -3.7% |
| Advances received on contracts in progress | 46 | - | €1,180 | +€1,180 | |
| Taxes, remuneration and social security | 45 | €34,961 | €43,095 | +€8,135 | +23.3% |
| Taxes | 450/3 | €26,404 | €25,662 | -€741 | -2.8% |
| Remuneration and social security | 454/9 | €8,557 | €17,433 | +€8,876 | +104% |
| Other amounts payable | 47/48 | €26,981 | €37,803 | +€10,823 | +40.1% |
| Accrued charges and deferred income | 492/3 | €4,724 | €3,832 | -€892 | -18.9% |
| Remuneration, social security and pensions | 62 | €39,902 | €80,360 | +€40,458 | +101% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,010 | €51,286 | -€1,724 | -3.3% |
| Other operating charges | 640/8 | €1,674 | €2,367 | +€693 | +41.4% |
| Gross operating margin | 9900 | €176,843 | €207,592 | +€30,749 | +17.4% |
| Operating profit (loss) | 9901 | €82,257 | €73,579 | -€8,678 | -10.5% |
| Financial income | 75/76B | €2,137 | €3,321 | +€1,184 | +55.4% |
| Recurring financial income | 75 | €2,137 | €3,321 | +€1,184 | +55.4% |
| Financial charges | 65/66B | €4,636 | €4,303 | -€333 | -7.2% |
| Recurring financial charges | 65 | €4,636 | €4,303 | -€333 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €79,758 | €72,598 | -€7,160 | -9.0% |
| Income taxes | 67/77 | €17,232 | €15,355 | -€1,877 | -10.9% |
| Profit (loss) for the period | 9904 | €62,526 | €57,243 | -€5,283 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €62,526 | €57,243 | -€5,283 | -8.4% |
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 30 October 2026 via checked.be.