COPROCO: 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.
COPROCO
Largest movements
- Stocks and contracts -€4,442
down €4,442 (-100%), from €4,442 to €0
- Receivables within one year +€1,469
up €1,469 (+8.0%), from €18,275 to €19,743
of which Trade receivables: +€1,313
- Cash -€465
down €465 (-25.0%), from €1,856 to €1,392
mainly Trade debts (-€6,892) and Other debts (-€3,395)
- Trade debts -€6,892
down €6,892 (-100%), from €6,892 to €0
- Reserves +€5,924
up €5,924 (+312%), from €1,900 to €7,824
of which Distributable reserves: +€5,924
- Other debts -€3,395
down €3,395 (-86.6%), from €3,920 to €526
- Tax, wage and social debts +€832
up €832 (+206%), from €403 to €1,236
- Gross operating margin -€12,608
down €12,608 (-47.3%), from €26,654 to €14,046
- Write-downs +€4,442
new in 2025: €4,442
- Taxes +€3,041
up €3,041 (+1,200%), from €253 to €3,294
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 | €24,573 | €21,135 | -€3,438 | -14.0% |
| Current assets | 29/58 | €24,573 | €21,135 | -€3,438 | -14.0% |
| Stocks and contracts in progress | 3 | €4,442 | €0 | -€4,442 | -100% |
| Stocks | 30/36 | €4,442 | €0 | -€4,442 | -100% |
| Amounts receivable within one year | 40/41 | €18,275 | €19,743 | +€1,469 | +8.0% |
| Trade receivables | 40 | €18,225 | €19,538 | +€1,313 | +7.2% |
| Other amounts receivable | 41 | €50 | €206 | +€156 | +316% |
| Cash at bank and in hand | 54/58 | €1,856 | €1,392 | -€465 | -25.0% |
| Total equity and liabilities | 10/49 | €24,573 | €21,135 | -€3,438 | -14.0% |
| Equity | 10/15 | €13,357 | €19,374 | +€6,017 | +45.0% |
| Contributions | 10/11 | €11,550 | €11,550 | = | 0.0% |
| Reserves | 13 | €1,900 | €7,824 | +€5,924 | +312% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | - | €5,924 | +€5,924 | |
| Profit (loss) carried forward | 14 | -€93 | €0 | +€93 | |
| Amounts payable | 17/49 | €11,216 | €1,761 | -€9,455 | -84.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €11,216 | €1,761 | -€9,455 | -84.3% |
| Trade debts | 44 | €6,892 | €0 | -€6,892 | -100% |
| Suppliers | 440/4 | €6,892 | €0 | -€6,892 | -100% |
| Taxes, remuneration and social security | 45 | €403 | €1,236 | +€832 | +206% |
| Taxes | 450/3 | €403 | €1,236 | +€832 | +206% |
| Other amounts payable | 47/48 | €3,920 | €526 | -€3,395 | -86.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,442 | +€4,442 | |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €26,654 | €14,046 | -€12,608 | -47.3% |
| Operating profit (loss) | 9901 | €26,513 | €9,460 | -€17,053 | -64.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €35 | €149 | +€114 | +329% |
| Recurring financial charges | 65 | €35 | €149 | +€114 | +329% |
| Profit (loss) for the period before taxes | 9903 | €26,478 | €9,311 | -€17,168 | -64.8% |
| Income taxes | 67/77 | €253 | €3,294 | +€3,041 | +1,200% |
| Profit (loss) for the period | 9904 | €26,225 | €6,017 | -€20,208 | -77.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,225 | €6,017 | -€20,208 | -77.1% |
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 26 October 2026 via checked.be.