Van Coppenolle Joren: what changed
What changed
Van Coppenolle Joren
NACE 01.500, Mixed farming
filed annual accounts (NBB)
Net result for the year
€2,962
2023 · €7,661-€4,698
Equity
€163
2023 · -€2,800+€2,962
Cash
€1,117
2023 · €1,536-€420
Balance sheet total
€315,075
2023 · €279,862+€35,212
Largest movements
Assets
- Deferred charges and accrued income +€28,431
up €28,431 (+12,722%), from €223 to €28,655
- Tangible fixed assets +€14,220
up €14,220 (+6.1%), from €232,926 to €247,146
of which Leasing and similar rights: +€68,679
- Receivables within one year -€7,824
down €7,824 (-18.6%), from €42,176 to €34,352
of which Trade receivables: -€6,099
Equity and liabilities
- Accrued charges and deferred income +€191,188
new in 2024: €191,188
- Other debts -€176,551
no longer reported in 2024 (was €176,551)
- Trade debts +€43,190
up €43,190 (+87.5%), from €49,356 to €92,546
- Current portion of long-term debt -€16,714
no longer reported in 2024 (was €16,714)
- Debts after one year -€14,214
down €14,214 (-45.6%), from €31,178 to €16,964
Income statement
- Depreciation +€13,871
up €13,871 (+29.0%), from €47,783 to €61,654
- Gross operating margin +€8,976
up €8,976 (+15.8%), from €56,884 to €65,860
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€7,661
Gross operating margin
+€8,976
Depreciation
-€13,871
Other operating charges
-€72
Financial income
-€1
Financial charges
+€269
Result 2024
€2,962
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€92,169
Investment
-€75,874
Financing
-€16,714
Cash 2023
€1,536
From operations (derived)
+€92,169
Net result for the year
+€2,962
Depreciation
+€61,654
Stocks and contracts
-€805
Receivables within one year
+€7,824
Deferred charges and accrued income
-€28,431
Trade debts
+€43,190
Advances received
-€8,862
Other debts
-€176,551
Accrued charges and deferred income
+€191,188
Investment (derived)
-€75,874
Investment in fixed assets (net)
-€75,874
Financing
-€16,714
Debts after one year
-€14,214
Current portion of long-term debt
-€16,714
Short-term financial debts
+€14,214
Cash 2024
€1,117
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €279,862 | €315,075 | +€35,212 | +12.6% |
| Fixed assets | 21/28 | €232,926 | €247,146 | +€14,220 | +6.1% |
| Tangible fixed assets | 22/27 | €232,926 | €247,146 | +€14,220 | +6.1% |
| Land and buildings | 22 | €117,662 | €117,444 | -€219 | -0.2% |
| Plant, machinery and equipment | 23 | €32,795 | €60,014 | +€27,219 | +83.0% |
| Furniture and vehicles | 24 | €82,469 | €1,010 | -€81,459 | -98.8% |
| Leasing and similar rights | 25 | - | €68,679 | +€68,679 | |
| Current assets | 29/58 | €46,936 | €67,929 | +€20,992 | +44.7% |
| Stocks and contracts in progress | 3 | €3,000 | €3,805 | +€805 | +26.8% |
| Stocks | 30/36 | €3,000 | €3,805 | +€805 | +26.8% |
| Amounts receivable within one year | 40/41 | €42,176 | €34,352 | -€7,824 | -18.6% |
| Trade receivables | 40 | €33,750 | €27,651 | -€6,099 | -18.1% |
| Other amounts receivable | 41 | €8,426 | €6,701 | -€1,726 | -20.5% |
| Cash at bank and in hand | 54/58 | €1,536 | €1,117 | -€420 | -27.3% |
| Deferred charges and accrued income | 490/1 | €223 | €28,655 | +€28,431 | +12,722% |
| Total equity and liabilities | 10/49 | €279,862 | €315,075 | +€35,212 | +12.6% |
| Equity | 10/15 | -€2,800 | €163 | +€2,962 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,800 | -€4,837 | +€2,962 | +38.0% |
| Amounts payable | 17/49 | €282,662 | €314,912 | +€32,250 | +11.4% |
| Amounts payable after more than one year | 17 | €31,178 | €16,964 | -€14,214 | -45.6% |
| Financial debts | 170/4 | €31,178 | €16,964 | -€14,214 | -45.6% |
| Amounts payable within one year | 42/48 | €251,484 | €106,760 | -€144,723 | -57.5% |
| Current portion of amounts payable after more than one year | 42 | €16,714 | - | -€16,714 | |
| Financial debts | 43 | - | €14,214 | +€14,214 | |
| Credit institutions | 430/8 | - | €14,214 | +€14,214 | |
| Trade debts | 44 | €49,356 | €92,546 | +€43,190 | +87.5% |
| Suppliers | 440/4 | €49,356 | €92,546 | +€43,190 | +87.5% |
| Advances received on contracts in progress | 46 | €8,862 | - | -€8,862 | |
| Other amounts payable | 47/48 | €176,551 | - | -€176,551 | |
| Accrued charges and deferred income | 492/3 | - | €191,188 | +€191,188 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,783 | €61,654 | +€13,871 | +29.0% |
| Other operating charges | 640/8 | €589 | €660 | +€72 | +12.2% |
| Gross operating margin | 9900 | €56,884 | €65,860 | +€8,976 | +15.8% |
| Operating profit (loss) | 9901 | €8,512 | €3,546 | -€4,967 | -58.3% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €853 | €583 | -€269 | -31.6% |
| Recurring financial charges | 65 | €853 | €583 | -€269 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €7,661 | €2,962 | -€4,698 | -61.3% |
| Profit (loss) for the period | 9904 | €7,661 | €2,962 | -€4,698 | -61.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,661 | €2,962 | -€4,698 | -61.3% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.