SRL COPPENS NESTOR: 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.
SRL COPPENS NESTOR
Largest movements
- Cash +€445,179
up €445,179 (+60.9%), from €731,093 to €1.2m
mainly Trade debts (+€228,058) and Net result for the year (+€194,370)
- Receivables within one year +€80,808
up €80,808 (+31.6%), from €255,446 to €336,255
of which Trade receivables: +€67,294
- Tangible fixed assets -€45,055
down €45,055 (-8.1%), from €559,258 to €514,203
of which Furniture and vehicles: -€32,376
- Stocks and contracts -€31,856
down €31,856 (-15.1%), from €211,490 to €179,634
- Trade debts +€228,058
up €228,058 (+235%), from €97,006 to €325,064
- Reserves +€194,370
up €194,370 (+20.0%), from €973,101 to €1.2m
of which Distributable reserves: +€194,370
- Tax, wage and social debts +€26,648
up €26,648 (+24.2%), from €110,256 to €136,904
of which Taxes: +€24,250
- Gross operating margin +€80,061
up €80,061 (+21.0%), from €381,142 to €461,203
- Taxes +€36,269
up €36,269 (+57.0%), from €63,578 to €99,847
- Staff costs -€16,962
down €16,962 (-14.9%), from €114,026 to €97,064
- Financial charges -€10,322
down €10,322 (-78.2%), from €13,206 to €2,884
- Other operating charges -€5,695
down €5,695 (-19.4%), from €29,422 to €23,726
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 | €1,758,098 | €2,207,174 | +€449,076 | +25.5% |
| Fixed assets | 21/28 | €560,068 | €515,013 | -€45,055 | -8.0% |
| Tangible fixed assets | 22/27 | €559,258 | €514,203 | -€45,055 | -8.1% |
| Land and buildings | 22 | €477,719 | €468,650 | -€9,068 | -1.9% |
| Plant, machinery and equipment | 23 | €10,755 | €7,144 | -€3,611 | -33.6% |
| Furniture and vehicles | 24 | €70,785 | €38,409 | -€32,376 | -45.7% |
| Financial fixed assets | 28 | €810 | €810 | = | 0.0% |
| Current assets | 29/58 | €1,198,029 | €1,692,160 | +€494,131 | +41.2% |
| Stocks and contracts in progress | 3 | €211,490 | €179,634 | -€31,856 | -15.1% |
| Stocks | 30/36 | €211,490 | €179,634 | -€31,856 | -15.1% |
| Amounts receivable within one year | 40/41 | €255,446 | €336,255 | +€80,808 | +31.6% |
| Trade receivables | 40 | €244,129 | €311,422 | +€67,294 | +27.6% |
| Other amounts receivable | 41 | €11,318 | €24,832 | +€13,515 | +119% |
| Cash at bank and in hand | 54/58 | €731,093 | €1,176,272 | +€445,179 | +60.9% |
| Total equity and liabilities | 10/49 | €1,758,098 | €2,207,174 | +€449,076 | +25.5% |
| Equity | 10/15 | €1,244,138 | €1,438,508 | +€194,370 | +15.6% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €973,101 | €1,167,470 | +€194,370 | +20.0% |
| Non-distributable reserves | 130/1 | €6,000 | €6,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €967,101 | €1,161,470 | +€194,370 | +20.1% |
| Profit (loss) carried forward | 14 | €211,038 | €211,038 | = | 0.0% |
| Amounts payable | 17/49 | €513,959 | €768,665 | +€254,706 | +49.6% |
| Amounts payable after more than one year | 17 | €138,374 | €138,374 | = | 0.0% |
| Other amounts payable | 178/9 | €138,374 | €138,374 | = | 0.0% |
| Amounts payable within one year | 42/48 | €375,586 | €630,292 | +€254,706 | +67.8% |
| Trade debts | 44 | €97,006 | €325,064 | +€228,058 | +235% |
| Suppliers | 440/4 | €97,006 | €325,064 | +€228,058 | +235% |
| Advances received on contracts in progress | 46 | €1,170 | €1,170 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €110,256 | €136,904 | +€26,648 | +24.2% |
| Taxes | 450/3 | €62,596 | €86,846 | +€24,250 | +38.7% |
| Remuneration and social security | 454/9 | €47,660 | €50,058 | +€2,399 | +5.0% |
| Other amounts payable | 47/48 | €167,154 | €167,154 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €114,026 | €97,064 | -€16,962 | -14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,295 | €45,055 | +€3,760 | +9.1% |
| Other operating charges | 640/8 | €29,422 | €23,726 | -€5,695 | -19.4% |
| Non-recurring operating charges | 66A | €11 | - | -€11 | |
| Gross operating margin | 9900 | €381,142 | €461,203 | +€80,061 | +21.0% |
| Operating profit (loss) | 9901 | €196,388 | €295,357 | +€98,970 | +50.4% |
| Financial income | 75/76B | €6,811 | €1,744 | -€5,067 | -74.4% |
| Recurring financial income | 75 | €6,811 | €1,744 | -€5,067 | -74.4% |
| Financial charges | 65/66B | €13,206 | €2,884 | -€10,322 | -78.2% |
| Recurring financial charges | 65 | €13,206 | €2,884 | -€10,322 | -78.2% |
| Profit (loss) for the period before taxes | 9903 | €189,993 | €294,217 | +€104,224 | +54.9% |
| Income taxes | 67/77 | €63,578 | €99,847 | +€36,269 | +57.0% |
| Profit (loss) for the period | 9904 | €126,414 | €194,370 | +€67,956 | +53.8% |
| Profit (loss) for the period to be appropriated | 9905 | €126,414 | €194,370 | +€67,956 | +53.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.