COFIPRIM: 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.
COFIPRIM
Largest movements
- Receivables within one year +€157,709
up €157,709 (+334%), from €47,183 to €204,891
of which Other amounts receivable: +€102,837
- Cash -€130,208
down €130,208 (-5.0%), from €2.6m to €2.5m
mainly Receivables within one year (-€157,709) and Net result for the year (-€66,829)
No liability line moved by more than 1% of the balance sheet total.
- Taxes -€100,000
no longer reported in 2025 (was €100,000)
- Gross operating margin +€53,761
up €53,761 (+47.4%), from -€113,396 to -€59,634
- Other operating charges +€1,331
up €1,331 (+30.3%), from €4,398 to €5,729
- Financial charges +€1,157
up €1,157 (+376%), from €308 to €1,466
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 | €3,500,203 | €3,547,182 | +€46,979 | +1.3% |
| Current assets | 29/58 | €3,500,203 | €3,547,182 | +€46,979 | +1.3% |
| Stocks and contracts in progress | 3 | €827,324 | €846,793 | +€19,469 | +2.4% |
| Stocks | 30/36 | €827,324 | €846,793 | +€19,469 | +2.4% |
| Amounts receivable within one year | 40/41 | €47,183 | €204,891 | +€157,709 | +334% |
| Trade receivables | 40 | €46,795 | €101,667 | +€54,872 | +117% |
| Other amounts receivable | 41 | €387 | €103,224 | +€102,837 | +26,541% |
| Cash at bank and in hand | 54/58 | €2,625,522 | €2,495,314 | -€130,208 | -5.0% |
| Deferred charges and accrued income | 490/1 | €174 | €184 | +€10 | +5.5% |
| Total equity and liabilities | 10/49 | €3,500,203 | €3,547,182 | +€46,979 | +1.3% |
| Equity | 10/15 | €1,009,708 | €1,042,879 | +€33,171 | +3.3% |
| Contributions | 10/11 | €1,050,000 | €1,050,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,292 | -€7,121 | +€33,171 | +82.3% |
| Amounts payable | 17/49 | €2,490,495 | €2,504,303 | +€13,808 | +0.6% |
| Amounts payable after more than one year | 17 | €2,425,000 | €2,425,000 | = | 0.0% |
| Financial debts | 170/4 | €2,425,000 | €2,425,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €65,495 | €79,303 | +€13,808 | +21.1% |
| Trade debts | 44 | €48,159 | €54,367 | +€6,208 | +12.9% |
| Suppliers | 440/4 | €48,159 | €54,367 | +€6,208 | +12.9% |
| Taxes, remuneration and social security | 45 | €5,580 | €11,160 | +€5,580 | +100% |
| Taxes | 450/3 | €5,580 | €11,160 | +€5,580 | +100% |
| Other amounts payable | 47/48 | €11,757 | €13,776 | +€2,019 | +17.2% |
| Other operating charges | 640/8 | €4,398 | €5,729 | +€1,331 | +30.3% |
| Gross operating margin | 9900 | -€113,396 | -€59,634 | +€53,761 | +47.4% |
| Operating profit (loss) | 9901 | -€117,794 | -€65,363 | +€52,431 | +44.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €308 | €1,466 | +€1,157 | +376% |
| Recurring financial charges | 65 | €308 | €1,466 | +€1,157 | +376% |
| Profit (loss) for the period before taxes | 9903 | -€118,102 | -€66,829 | +€51,273 | +43.4% |
| Income taxes | 67/77 | €100,000 | - | -€100,000 | |
| Profit (loss) for the period | 9904 | -€218,102 | -€66,829 | +€151,273 | +69.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€218,102 | -€66,829 | +€151,273 | +69.4% |
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 30 October 2026 via checked.be.