COPRAS: 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.
COPRAS
Largest movements
- Deferred charges and accrued income -€3,516
down €3,516 (-2.4%), from €144,651 to €141,135
- Tax, wage and social debts -€4,108
down €4,108 (-97.1%), from €4,229 to €121
- Other operating charges -€845
no longer reported in 2025 (was €845)
- Financial charges +€201
up €201 (+65.4%), from €307 to €508
- Taxes +€121
new in 2025: €121
- Gross operating margin -€44
down €44 (-4.4%), from €1,004 to €960
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €201,568 | €196,701 | -€4,867 | -2.4% |
| Current assets | 29/58 | €201,568 | €196,701 | -€4,867 | -2.4% |
| Amounts receivable within one year | 40/41 | €56,917 | €55,566 | -€1,352 | -2.4% |
| Other amounts receivable | 41 | €56,917 | €55,566 | -€1,352 | -2.4% |
| Deferred charges and accrued income | 490/1 | €144,651 | €141,135 | -€3,516 | -2.4% |
| Total equity and liabilities | 10/49 | €201,568 | €196,701 | -€4,867 | -2.4% |
| Equity | 10/15 | €195,098 | €195,429 | +€331 | +0.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €50,859 | €50,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €49,000 | €49,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €125,647 | €125,978 | +€331 | +0.3% |
| Amounts payable | 17/49 | €6,470 | €1,272 | -€5,199 | -80.3% |
| Amounts payable within one year | 42/48 | €6,470 | €1,272 | -€5,199 | -80.3% |
| Financial debts | 43 | €2,054 | €818 | -€1,235 | -60.2% |
| Credit institutions | 430/8 | €2,054 | €818 | -€1,235 | -60.2% |
| Trade debts | 44 | €188 | €333 | +€145 | +77.4% |
| Suppliers | 440/4 | €188 | €333 | +€145 | +77.4% |
| Taxes, remuneration and social security | 45 | €4,229 | €121 | -€4,108 | -97.1% |
| Taxes | 450/3 | €4,229 | €121 | -€4,108 | -97.1% |
| Other operating charges | 640/8 | €845 | - | -€845 | |
| Gross operating margin | 9900 | €1,004 | €960 | -€44 | -4.4% |
| Operating profit (loss) | 9901 | €159 | €960 | +€801 | +504.2% |
| Financial charges | 65/66B | €307 | €508 | +€201 | +65.4% |
| Recurring financial charges | 65 | €307 | €508 | +€201 | +65.4% |
| Profit (loss) for the period before taxes | 9903 | -€148 | €452 | +€600 | |
| Income taxes | 67/77 | - | €121 | +€121 | |
| Profit (loss) for the period | 9904 | -€148 | €331 | +€480 | |
| Profit (loss) for the period to be appropriated | 9905 | -€148 | €331 | +€480 |
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 29 September 2026 via checked.be.