COPRAL: 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.
COPRAL
Largest movements
- Intangible fixed assets -€80,000
down €80,000 (-66.6%), from €120,174 to €40,174
- Receivables within one year +€18,858
up €18,858 (+958.3%), from €1,968 to €20,826
of which Trade receivables: +€12,648
- Cash +€6,028
up €6,028 (+28.4%), from €21,189 to €27,217
mainly Depreciation (+€80,000) and Trade debts (+€21,799)
- Other debts -€58,991
down €58,991 (-51.0%), from €115,686 to €56,696
- Trade debts +€21,799
up €21,799 (+70.9%), from €30,743 to €52,542
- Profit (loss) carried forward -€17,922
down €17,922 (-93.5%), from -€19,178 to -€37,101
- Gross operating margin +€12,918
up €12,918 (+20.8%), from €62,154 to €75,071
- Financial charges -€3,596
down €3,596 (-22.3%), from €16,099 to €12,503
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 | €143,331 | €88,217 | -€55,114 | -38.5% |
| Fixed assets | 21/28 | €120,174 | €40,174 | -€80,000 | -66.6% |
| Intangible fixed assets | 21 | €120,174 | €40,174 | -€80,000 | -66.6% |
| Current assets | 29/58 | €23,157 | €48,043 | +€24,886 | +107.5% |
| Amounts receivable within one year | 40/41 | €1,968 | €20,826 | +€18,858 | +958.3% |
| Trade receivables | 40 | - | €12,648 | +€12,648 | |
| Other amounts receivable | 41 | €1,968 | €8,178 | +€6,210 | +315.6% |
| Cash at bank and in hand | 54/58 | €21,189 | €27,217 | +€6,028 | +28.4% |
| Total equity and liabilities | 10/49 | €143,331 | €88,217 | -€55,114 | -38.5% |
| Equity | 10/15 | -€3,142 | -€21,065 | -€17,922 | -570.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €1,036 | €1,036 | = | 0.0% |
| Distributable reserves | 133 | €1,036 | €1,036 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,178 | -€37,101 | -€17,922 | -93.5% |
| Amounts payable | 17/49 | €146,473 | €109,281 | -€37,191 | -25.4% |
| Amounts payable within one year | 42/48 | €146,430 | €109,238 | -€37,191 | -25.4% |
| Trade debts | 44 | €30,743 | €52,542 | +€21,799 | +70.9% |
| Suppliers | 440/4 | €30,743 | €52,542 | +€21,799 | +70.9% |
| Other amounts payable | 47/48 | €115,686 | €56,696 | -€58,991 | -51.0% |
| Accrued charges and deferred income | 492/3 | €43 | €43 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,000 | €80,000 | = | 0.0% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €62,154 | €75,071 | +€12,918 | +20.8% |
| Operating profit (loss) | 9901 | -€18,374 | -€5,472 | +€12,902 | +70.2% |
| Financial income | 75/76B | €695 | €53 | -€642 | -92.4% |
| Recurring financial income | 75 | €695 | €53 | -€642 | -92.4% |
| Financial charges | 65/66B | €16,099 | €12,503 | -€3,596 | -22.3% |
| Recurring financial charges | 65 | €16,099 | €12,503 | -€3,596 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | -€33,778 | -€17,922 | +€15,855 | +46.9% |
| Profit (loss) for the period | 9904 | -€33,778 | -€17,922 | +€15,855 | +46.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,778 | -€17,922 | +€15,855 | +46.9% |
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 10 October 2026 via checked.be.