Canopus Consultants: 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.
Canopus Consultants
Largest movements
- Tangible fixed assets -€6,280
down €6,280 (-4.5%), from €138,983 to €132,702
of which Land and buildings: -€9,973
- Cash +€1,925
up €1,925 (+20.8%), from €9,239 to €11,163
mainly Other debts (+€11,128) and Depreciation (+€10,662)
- Receivables within one year -€1,772
down €1,772 (-76.7%), from €2,309 to €537
of which Trade receivables: -€1,220
- Debts after one year -€12,469
down €12,469 (-19.8%), from €63,059 to €50,590
- Other debts +€11,128
up €11,128 (+14.5%), from €76,769 to €87,897
- Profit (loss) carried forward -€4,105
down €4,105 (-5.4%), from -€76,078 to -€80,183
- Gross operating margin +€18,008
up €18,008, from -€6,453 to €11,555
- Depreciation +€524
up €524 (+5.2%), from €10,138 to €10,662
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 | €151,801 | €145,753 | -€6,048 | -4.0% |
| Fixed assets | 21/28 | €138,983 | €132,702 | -€6,280 | -4.5% |
| Tangible fixed assets | 22/27 | €138,983 | €132,702 | -€6,280 | -4.5% |
| Land and buildings | 22 | €138,673 | €128,700 | -€9,973 | -7.2% |
| Plant, machinery and equipment | 23 | €310 | €145 | -€165 | -53.3% |
| Furniture and vehicles | 24 | - | €3,858 | +€3,858 | |
| Current assets | 29/58 | €12,819 | €13,051 | +€232 | +1.8% |
| Amounts receivable within one year | 40/41 | €2,309 | €537 | -€1,772 | -76.7% |
| Trade receivables | 40 | €1,652 | €432 | -€1,220 | -73.8% |
| Other amounts receivable | 41 | €657 | €105 | -€552 | -84.0% |
| Cash at bank and in hand | 54/58 | €9,239 | €11,163 | +€1,925 | +20.8% |
| Deferred charges and accrued income | 490/1 | €1,271 | €1,350 | +€80 | +6.3% |
| Total equity and liabilities | 10/49 | €151,801 | €145,753 | -€6,048 | -4.0% |
| Equity | 10/15 | -€1,818 | -€5,923 | -€4,105 | -226% |
| Contributions | 10/11 | €72,400 | €72,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,078 | -€80,183 | -€4,105 | -5.4% |
| Amounts payable | 17/49 | €153,619 | €151,676 | -€1,943 | -1.3% |
| Amounts payable after more than one year | 17 | €63,059 | €50,590 | -€12,469 | -19.8% |
| Financial debts | 170/4 | €63,059 | €50,590 | -€12,469 | -19.8% |
| Amounts payable within one year | 42/48 | €90,560 | €101,086 | +€10,526 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €11,944 | €12,469 | +€525 | +4.4% |
| Trade debts | 44 | €145 | €556 | +€411 | +284% |
| Suppliers | 440/4 | €145 | €556 | +€411 | +284% |
| Advances received on contracts in progress | 46 | €1,500 | - | -€1,500 | |
| Taxes, remuneration and social security | 45 | €203 | €165 | -€38 | -18.6% |
| Taxes | 450/3 | €203 | €165 | -€38 | -18.6% |
| Other amounts payable | 47/48 | €76,769 | €87,897 | +€11,128 | +14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,138 | €10,662 | +€524 | +5.2% |
| Other operating charges | 640/8 | €981 | €1,011 | +€29 | +3.0% |
| Gross operating margin | 9900 | -€6,453 | €11,555 | +€18,008 | |
| Operating profit (loss) | 9901 | -€17,572 | -€118 | +€17,454 | +99.3% |
| Financial income | 75/76B | €62 | €30 | -€33 | -52.2% |
| Recurring financial income | 75 | €62 | €30 | -€33 | -52.2% |
| Financial charges | 65/66B | €3,870 | €3,841 | -€29 | -0.8% |
| Recurring financial charges | 65 | €3,870 | €3,841 | -€29 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | -€21,380 | -€3,929 | +€17,451 | +81.6% |
| Income taxes | 67/77 | €167 | €176 | +€10 | +5.9% |
| Profit (loss) for the period | 9904 | -€21,547 | -€4,105 | +€17,442 | +80.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,547 | -€4,105 | +€17,442 | +80.9% |
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 20 October 2026 via checked.be.