BUREAU COMPTABLE COPS: what changed
Two fiscal 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.
BUREAU COMPTABLE COPS
Largest movements
- Current investments +€30,125
new in 2025: €30,125
- Tangible fixed assets -€16,695
down €16,695 (-13.2%), from €126,656 to €109,961
of which Land and buildings: -€8,550
- Cash +€6,115
up €6,115 (+15.3%), from €39,939 to €46,053
mainly Net result for the year (+€38,222) and Depreciation (+€19,015)
- Deferred charges and accrued income +€5,288
up €5,288 (+61.3%), from €8,625 to €13,913
- Other debts +€17,356
up €17,356 (+2873.5%), from €604 to €17,960
- Debts after one year -€11,758
down €11,758 (-13.7%), from €85,537 to €73,780
- Reserves +€11,262
up €11,262 (+17.2%), from €65,360 to €76,622
of which Distributable reserves: +€11,262
- Contributions +€6,200
up €6,200 (+50.0%), from €12,400 to €18,600
- Tax, wage and social debts +€2,292
up €2,292 (+116.8%), from €1,961 to €4,253
- Gross operating margin +€16,633
up €16,633 (+24.1%), from €69,092 to €85,725
- Taxes +€5,231
up €5,231 (+31.5%), from €16,623 to €21,854
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.
Cash bridge derived
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 | €178,795 | €205,051 | +€26,256 | +14.7% |
| Fixed assets | 21/28 | €126,656 | €109,961 | -€16,695 | -13.2% |
| Tangible fixed assets | 22/27 | €126,656 | €109,961 | -€16,695 | -13.2% |
| Land and buildings | 22 | €89,785 | €81,235 | -€8,550 | -9.5% |
| Furniture and vehicles | 24 | €26,530 | €17,980 | -€8,550 | -32.2% |
| Other tangible fixed assets | 26 | €10,341 | €10,747 | +€405 | +3.9% |
| Current assets | 29/58 | €52,139 | €95,090 | +€42,951 | +82.4% |
| Amounts receivable within one year | 40/41 | €3,575 | €4,998 | +€1,424 | +39.8% |
| Trade receivables | 40 | €3,275 | €4,998 | +€1,724 | +52.6% |
| Other amounts receivable | 41 | €300 | - | -€300 | |
| Current investments | 50/53 | - | €30,125 | +€30,125 | |
| Cash at bank and in hand | 54/58 | €39,939 | €46,053 | +€6,115 | +15.3% |
| Deferred charges and accrued income | 490/1 | €8,625 | €13,913 | +€5,288 | +61.3% |
| Total equity and liabilities | 10/49 | €178,795 | €205,051 | +€26,256 | +14.7% |
| Equity | 10/15 | €78,055 | €95,517 | +€17,462 | +22.4% |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Reserves | 13 | €65,360 | €76,622 | +€11,262 | +17.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €63,500 | €74,762 | +€11,262 | +17.7% |
| Profit (loss) carried forward | 14 | €295 | €295 | = | 0.0% |
| Amounts payable | 17/49 | €100,740 | €109,534 | +€8,794 | +8.7% |
| Amounts payable after more than one year | 17 | €85,537 | €73,780 | -€11,758 | -13.7% |
| Financial debts | 170/4 | €85,537 | €73,780 | -€11,758 | -13.7% |
| Amounts payable within one year | 42/48 | €15,203 | €35,755 | +€20,552 | +135.2% |
| Current portion of amounts payable after more than one year | 42 | €11,297 | €11,758 | +€461 | +4.1% |
| Trade debts | 44 | €1,340 | €1,784 | +€444 | +33.1% |
| Suppliers | 440/4 | €1,340 | €1,784 | +€444 | +33.1% |
| Taxes, remuneration and social security | 45 | €1,961 | €4,253 | +€2,292 | +116.8% |
| Taxes | 450/3 | €1,961 | €4,253 | +€2,292 | +116.8% |
| Other amounts payable | 47/48 | €604 | €17,960 | +€17,356 | +2873.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,850 | €19,015 | +€164 | +0.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€550 | - | +€550 | |
| Other operating charges | 640/8 | €3,398 | €2,936 | -€461 | -13.6% |
| Gross operating margin | 9900 | €69,092 | €85,725 | +€16,633 | +24.1% |
| Operating profit (loss) | 9901 | €47,395 | €63,774 | +€16,380 | +34.6% |
| Financial income | 75/76B | €88 | €252 | +€164 | +186.7% |
| Recurring financial income | 75 | €88 | €252 | +€164 | +186.7% |
| Financial charges | 65/66B | €4,339 | €3,951 | -€388 | -8.9% |
| Recurring financial charges | 65 | €4,339 | €3,951 | -€388 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €43,144 | €60,076 | +€16,932 | +39.2% |
| Income taxes | 67/77 | €16,623 | €21,854 | +€5,231 | +31.5% |
| Profit (loss) for the period | 9904 | €26,521 | €38,222 | +€11,701 | +44.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,521 | €38,222 | +€11,701 | +44.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.