CO.pro: 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.
CO.pro
Largest movements
- Tangible fixed assets -€10,298
down €10,298 (-32.9%), from €31,324 to €21,025
of which Furniture and vehicles: -€5,865
- Deferred charges and accrued income -€3,724
down €3,724 (-76.2%), from €4,886 to €1,163
- Cash -€417
down €417 (-23.5%), from €1,776 to €1,359
mainly Net result for the year (-€21,571) and Tax, wage and social debts (-€1,529)
- Profit (loss) carried forward -€21,571
down €21,571 (-38.3%), from -€56,388 to -€77,959
- Other debts +€9,167
up €9,167 (+13.0%), from €70,419 to €79,585
- Tax, wage and social debts -€1,529
down €1,529 (-81.3%), from €1,880 to €351
of which Remuneration and social security: -€1,409
- Current portion of long-term debt -€557
down €557 (-100.0%), from €557 to €0
- Gross operating margin -€10,872
down €10,872, from €634 to -€10,238
- Depreciation +€2,645
up €2,645 (+34.6%), from €7,654 to €10,298
- Other operating charges -€670
down €670 (-47.8%), from €1,402 to €732
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 | €38,338 | €23,602 | -€14,735 | -38.4% |
| Fixed assets | 21/28 | €31,379 | €21,080 | -€10,298 | -32.8% |
| Tangible fixed assets | 22/27 | €31,324 | €21,025 | -€10,298 | -32.9% |
| Plant, machinery and equipment | 23 | €16,312 | €11,879 | -€4,433 | -27.2% |
| Furniture and vehicles | 24 | €15,011 | €9,146 | -€5,865 | -39.1% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €6,959 | €2,522 | -€4,437 | -63.8% |
| Amounts receivable within one year | 40/41 | €296 | €0 | -€296 | -100.0% |
| Trade receivables | 40 | €296 | €0 | -€296 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,776 | €1,359 | -€417 | -23.5% |
| Deferred charges and accrued income | 490/1 | €4,886 | €1,163 | -€3,724 | -76.2% |
| Total equity and liabilities | 10/49 | €38,338 | €23,602 | -€14,735 | -38.4% |
| Equity | 10/15 | -€37,788 | -€59,359 | -€21,571 | -57.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,388 | -€77,959 | -€21,571 | -38.3% |
| Amounts payable | 17/49 | €76,125 | €82,961 | +€6,836 | +9.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €76,125 | €82,961 | +€6,836 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | €557 | €0 | -€557 | -100.0% |
| Trade debts | 44 | €3,270 | €3,025 | -€245 | -7.5% |
| Suppliers | 440/4 | €3,270 | €3,025 | -€245 | -7.5% |
| Taxes, remuneration and social security | 45 | €1,880 | €351 | -€1,529 | -81.3% |
| Taxes | 450/3 | €471 | €351 | -€120 | -25.5% |
| Remuneration and social security | 454/9 | €1,409 | €0 | -€1,409 | -100.0% |
| Other amounts payable | 47/48 | €70,419 | €79,585 | +€9,167 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,654 | €10,298 | +€2,645 | +34.6% |
| Other operating charges | 640/8 | €1,402 | €732 | -€670 | -47.8% |
| Gross operating margin | 9900 | €634 | -€10,238 | -€10,872 | |
| Operating profit (loss) | 9901 | -€8,422 | -€21,267 | -€12,846 | -152.5% |
| Financial charges | 65/66B | €327 | €303 | -€24 | -7.3% |
| Recurring financial charges | 65 | €327 | €303 | -€24 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,749 | -€21,571 | -€12,822 | -146.6% |
| Profit (loss) for the period | 9904 | -€8,749 | -€21,571 | -€12,822 | -146.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,749 | -€21,571 | -€12,822 | -146.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.