PLANCKAERT - 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.
PLANCKAERT - COPPENS
Largest movements
- Stocks and contracts -€1.2m
down €1.2m (-82.2%), from €1.4m to €250,000
- Cash +€251,368
up €251,368 (+81,071%), from €310 to €251,678
mainly Stocks and contracts (+€1.2m) and Net result for the year (+€81,590)
- Other debts -€716,239
down €716,239 (-75.8%), from €944,884 to €228,645
- Debts after one year -€200,000
down €200,000 (-75.2%), from €266,068 to €66,068
- Profit (loss) carried forward +€81,590
up €81,590 (+49.0%), from -€166,439 to -€84,849
- Trade debts -€69,380
down €69,380 (-35.2%), from €197,335 to €127,955
- Gross operating margin +€91,465
up €91,465, from -€8,604 to €82,861
- Other operating charges -€17,465
down €17,465 (-93.7%), from €18,637 to €1,171
- Financial charges -€11,735
down €11,735 (-99.2%), from €11,835 to €100
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 | €1,430,080 | €526,179 | -€903,901 | -63.2% |
| Fixed assets | 21/28 | €750 | €0 | -€750 | -100% |
| Financial fixed assets | 28 | €750 | €0 | -€750 | -100% |
| Current assets | 29/58 | €1,429,330 | €526,179 | -€903,151 | -63.2% |
| Stocks and contracts in progress | 3 | €1,403,199 | €250,000 | -€1.2m | -82.2% |
| Stocks | 30/36 | €1,403,199 | €250,000 | -€1.2m | -82.2% |
| Amounts receivable within one year | 40/41 | €25,821 | €24,501 | -€1,319 | -5.1% |
| Trade receivables | 40 | €22,583 | €24,130 | +€1,547 | +6.9% |
| Other amounts receivable | 41 | €3,238 | €371 | -€2,867 | -88.5% |
| Cash at bank and in hand | 54/58 | €310 | €251,678 | +€251,368 | +81,071% |
| Total equity and liabilities | 10/49 | €1,430,080 | €526,179 | -€903,901 | -63.2% |
| Equity | 10/15 | €21,793 | €103,383 | +€81,590 | +374% |
| Contributions | 10/11 | €171,120 | €171,120 | = | 0.0% |
| Reserves | 13 | €17,112 | €17,112 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,112 | €17,112 | = | 0.0% |
| Reserves not available under the articles | 1311 | €17,112 | €17,112 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€166,439 | -€84,849 | +€81,590 | +49.0% |
| Amounts payable | 17/49 | €1,408,287 | €422,796 | -€985,491 | -70.0% |
| Amounts payable after more than one year | 17 | €266,068 | €66,068 | -€200,000 | -75.2% |
| Financial debts | 170/4 | €266,068 | €66,068 | -€200,000 | -75.2% |
| Amounts payable within one year | 42/48 | €1,142,219 | €356,600 | -€785,619 | -68.8% |
| Trade debts | 44 | €197,335 | €127,955 | -€69,380 | -35.2% |
| Suppliers | 440/4 | €197,335 | €127,955 | -€69,380 | -35.2% |
| Other amounts payable | 47/48 | €944,884 | €228,645 | -€716,239 | -75.8% |
| Accrued charges and deferred income | 492/3 | €0 | €128 | +€128 | |
| Other operating charges | 640/8 | €18,637 | €1,171 | -€17,465 | -93.7% |
| Gross operating margin | 9900 | -€8,604 | €82,861 | +€91,465 | |
| Operating profit (loss) | 9901 | -€27,241 | €81,690 | +€108,931 | |
| Financial charges | 65/66B | €11,835 | €100 | -€11,735 | -99.2% |
| Recurring financial charges | 65 | €11,835 | €100 | -€11,735 | -99.2% |
| Profit (loss) for the period before taxes | 9903 | -€39,076 | €81,590 | +€120,665 | |
| Profit (loss) for the period | 9904 | -€39,076 | €81,590 | +€120,665 | |
| Profit (loss) for the period to be appropriated | 9905 | -€39,076 | €81,590 | +€120,665 |
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 18 October 2026 via checked.be.