CoProGest: 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.
CoProGest
Largest movements
- Receivables within one year +€22,744
up €22,744 (+989.5%), from €2,299 to €25,042
of which Trade receivables: +€18,326
- Tangible fixed assets -€16,747
down €16,747 (-46.9%), from €35,745 to €18,998
of which Furniture and vehicles: -€10,623
- Cash -€1,728
down €1,728 (-7.4%), from €23,463 to €21,735
mainly Receivables within one year (-€22,744) and Contributions, distributions and other (-€12,000)
- Financial fixed assets +€1,600
new in 2025: €1,600
- Other debts +€14,362
up €14,362 (+660.1%), from €2,176 to €16,538
- Current portion of long-term debt -€4,336
no longer reported in 2025 (was €4,336)
- Tax, wage and social debts -€3,376
down €3,376 (-27.2%), from €12,417 to €9,040
of which Remuneration and social security: -€2,000
- Profit (loss) carried forward -€2,819
down €2,819 (-51.9%), from €5,428 to €2,609
- Trade debts +€2,114
up €2,114 (+38.2%), from €5,535 to €7,649
- Gross operating margin +€12,899
up €12,899 (+74.8%), from €17,234 to €30,133
- Taxes +€2,516
up €2,516 (+78.4%), from €3,208 to €5,724
- Depreciation -€1,128
down €1,128 (-7.9%), from €14,206 to €13,078
- Financial charges -€440
down €440 (-71.3%), from €617 to €177
- Other operating charges +€371
up €371 (+23.1%), from €1,608 to €1,979
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 | €62,778 | €68,724 | +€5,946 | +9.5% |
| Fixed assets | 21/28 | €35,745 | €20,598 | -€15,147 | -42.4% |
| Tangible fixed assets | 22/27 | €35,745 | €18,998 | -€16,747 | -46.9% |
| Plant, machinery and equipment | 23 | €5,130 | €3,093 | -€2,037 | -39.7% |
| Furniture and vehicles | 24 | €17,951 | €7,328 | -€10,623 | -59.2% |
| Other tangible fixed assets | 26 | €12,663 | €8,577 | -€4,087 | -32.3% |
| Financial fixed assets | 28 | - | €1,600 | +€1,600 | |
| Current assets | 29/58 | €27,034 | €48,126 | +€21,093 | +78.0% |
| Amounts receivable within one year | 40/41 | €2,299 | €25,042 | +€22,744 | +989.5% |
| Trade receivables | 40 | €1,740 | €20,066 | +€18,326 | +1053.2% |
| Other amounts receivable | 41 | €559 | €4,976 | +€4,417 | +790.8% |
| Cash at bank and in hand | 54/58 | €23,463 | €21,735 | -€1,728 | -7.4% |
| Deferred charges and accrued income | 490/1 | €1,272 | €1,349 | +€76 | +6.0% |
| Total equity and liabilities | 10/49 | €62,778 | €68,724 | +€5,946 | +9.5% |
| Equity | 10/15 | €37,928 | €35,109 | -€2,819 | -7.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,428 | €2,609 | -€2,819 | -51.9% |
| Amounts payable | 17/49 | €24,850 | €33,615 | +€8,765 | +35.3% |
| Amounts payable within one year | 42/48 | €24,463 | €33,228 | +€8,765 | +35.8% |
| Current portion of amounts payable after more than one year | 42 | €4,336 | - | -€4,336 | |
| Trade debts | 44 | €5,535 | €7,649 | +€2,114 | +38.2% |
| Suppliers | 440/4 | €5,535 | €7,649 | +€2,114 | +38.2% |
| Taxes, remuneration and social security | 45 | €12,417 | €9,040 | -€3,376 | -27.2% |
| Taxes | 450/3 | €10,417 | €9,040 | -€1,376 | -13.2% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €2,176 | €16,538 | +€14,362 | +660.1% |
| Accrued charges and deferred income | 492/3 | €387 | €387 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,206 | €13,078 | -€1,128 | -7.9% |
| Other operating charges | 640/8 | €1,608 | €1,979 | +€371 | +23.1% |
| Gross operating margin | 9900 | €17,234 | €30,133 | +€12,899 | +74.8% |
| Operating profit (loss) | 9901 | €1,420 | €15,076 | +€13,656 | +961.5% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €617 | €177 | -€440 | -71.3% |
| Recurring financial charges | 65 | €617 | €177 | -€440 | -71.3% |
| Profit (loss) for the period before taxes | 9903 | €803 | €14,905 | +€14,102 | +1755.5% |
| Income taxes | 67/77 | €3,208 | €5,724 | +€2,516 | +78.4% |
| Profit (loss) for the period | 9904 | -€2,405 | €9,181 | +€11,586 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,405 | €9,181 | +€11,586 |
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 11 October 2026 via checked.be.