Station Les Copains: 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.
What changed
Station Les Copains
NACE 47.300, Retail sale of automotive fuel
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€8,857
2024 · €12,655-€3,798
Equity
€195,977
2024 · €187,120+€8,857
Cash
€17,472
2024 · €19,734-€2,262
Balance sheet total
€397,064
2024 · €435,225-€38,161
Largest movements
Assets
- Stocks and contracts -€23,329
down €23,329 (-13.6%), from €171,111 to €147,782
- Tangible fixed assets -€13,754
down €13,754 (-8.9%), from €155,122 to €141,367
of which Furniture and vehicles: -€6,990
Equity and liabilities
- Trade debts -€33,200
down €33,200 (-16.8%), from €197,054 to €163,855
- Reserves +€8,857
up €8,857 (+6.8%), from €129,515 to €138,372
- Current portion of long-term debt -€4,917
down €4,917 (-58.0%), from €8,481 to €3,564
Income statement
- Gross operating margin -€4,343
down €4,343 (-3.5%), from €124,469 to €120,126
- Financial charges -€2,798
down €2,798 (-12.0%), from €23,262 to €20,465
- Other operating charges +€2,324
up €2,324 (+16.4%), from €14,133 to €16,457
- Taxes -€1,766
down €1,766 (-29.5%), from €5,989 to €4,223
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.
Result 2024
€12,655
Gross operating margin
-€4,343
Staff costs
-€759
Depreciation
-€996
Other operating charges
-€2,324
Financial income
+€60
Financial charges
+€2,798
Taxes
+€1,766
Result 2025
€8,857
raises the resultlowers the result
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.
From operations
+€14,956
Investment
-€6,709
Financing
-€10,509
Cash 2024
€19,734
From operations (derived)
+€14,956
Net result for the year
+€8,857
Depreciation
+€21,246
Stocks and contracts
+€23,329
Receivables within one year
-€1,108
Deferred charges and accrued income
-€860
Trade debts
-€33,200
Tax, wage and social debts
-€2,397
Other debts
-€927
Accrued charges and deferred income
+€15
Investment (derived)
-€6,709
Investment in fixed assets (net)
-€6,709
Financing
-€10,509
Debts after one year
-€3,564
Current portion of long-term debt
-€4,917
Short-term financial debts
-€2,029
Cash 2025
€17,472
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €435,225 | €397,064 | -€38,161 | -8.8% |
| Fixed assets | 21/28 | €156,827 | €142,289 | -€14,538 | -9.3% |
| Intangible fixed assets | 21 | €1,442 | €659 | -€783 | -54.3% |
| Tangible fixed assets | 22/27 | €155,122 | €141,367 | -€13,754 | -8.9% |
| Land and buildings | 22 | €121,003 | €120,102 | -€901 | -0.7% |
| Plant, machinery and equipment | 23 | €14,450 | €8,588 | -€5,863 | -40.6% |
| Furniture and vehicles | 24 | €19,668 | €12,678 | -€6,990 | -35.5% |
| Financial fixed assets | 28 | €263 | €263 | = | 0.0% |
| Current assets | 29/58 | €278,398 | €254,775 | -€23,623 | -8.5% |
| Stocks and contracts in progress | 3 | €171,111 | €147,782 | -€23,329 | -13.6% |
| Stocks | 30/36 | €171,111 | €147,782 | -€23,329 | -13.6% |
| Amounts receivable within one year | 40/41 | €79,750 | €80,858 | +€1,108 | +1.4% |
| Trade receivables | 40 | €71,763 | €80,080 | +€8,317 | +11.6% |
| Other amounts receivable | 41 | €7,987 | €777 | -€7,210 | -90.3% |
| Cash at bank and in hand | 54/58 | €19,734 | €17,472 | -€2,262 | -11.5% |
| Deferred charges and accrued income | 490/1 | €7,804 | €8,664 | +€860 | +11.0% |
| Total equity and liabilities | 10/49 | €435,225 | €397,064 | -€38,161 | -8.8% |
| Equity | 10/15 | €187,120 | €195,977 | +€8,857 | +4.7% |
| Contributions | 10/11 | €57,605 | €57,605 | = | 0.0% |
| Reserves | 13 | €129,515 | €138,372 | +€8,857 | +6.8% |
| Distributable reserves | 133 | €129,515 | €138,372 | +€8,857 | +6.8% |
| Amounts payable | 17/49 | €248,105 | €201,087 | -€47,018 | -19.0% |
| Amounts payable after more than one year | 17 | €9,578 | €6,015 | -€3,564 | -37.2% |
| Financial debts | 170/4 | €9,578 | €6,015 | -€3,564 | -37.2% |
| Amounts payable within one year | 42/48 | €237,628 | €194,158 | -€43,469 | -18.3% |
| Current portion of amounts payable after more than one year | 42 | €8,481 | €3,564 | -€4,917 | -58.0% |
| Financial debts | 43 | €13,236 | €11,208 | -€2,029 | -15.3% |
| Credit institutions | 430/8 | €13,236 | €11,208 | -€2,029 | -15.3% |
| Trade debts | 44 | €197,054 | €163,855 | -€33,200 | -16.8% |
| Suppliers | 440/4 | €197,054 | €163,855 | -€33,200 | -16.8% |
| Taxes, remuneration and social security | 45 | €11,132 | €8,735 | -€2,397 | -21.5% |
| Taxes | 450/3 | €3,084 | €1,428 | -€1,656 | -53.7% |
| Remuneration and social security | 454/9 | €8,048 | €7,307 | -€741 | -9.2% |
| Other amounts payable | 47/48 | €7,725 | €6,798 | -€927 | -12.0% |
| Accrued charges and deferred income | 492/3 | €899 | €914 | +€15 | +1.7% |
| Non-recurring operating income | 76A | €826 | €0 | -€826 | -100% |
| Remuneration, social security and pensions | 62 | €48,183 | €48,942 | +€759 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,250 | €21,246 | +€996 | +4.9% |
| Other operating charges | 640/8 | €14,133 | €16,457 | +€2,324 | +16.4% |
| Gross operating margin | 9900 | €124,469 | €120,126 | -€4,343 | -3.5% |
| Operating profit (loss) | 9901 | €41,902 | €33,480 | -€8,422 | -20.1% |
| Financial income | 75/76B | €4 | €64 | +€60 | +1,427% |
| Recurring financial income | 75 | €4 | €64 | +€60 | +1,427% |
| Financial charges | 65/66B | €23,262 | €20,465 | -€2,798 | -12.0% |
| Recurring financial charges | 65 | €23,262 | €20,465 | -€2,798 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €18,644 | €13,080 | -€5,564 | -29.8% |
| Income taxes | 67/77 | €5,989 | €4,223 | -€1,766 | -29.5% |
| Profit (loss) for the period | 9904 | €12,655 | €8,857 | -€3,798 | -30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,655 | €8,857 | -€3,798 | -30.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.