COPROJEKT: 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.
COPROJEKT
Largest movements
- Cash -€29,949
down €29,949 (-80.7%), from €37,093 to €7,144
mainly Receivables within one year (-€21,640) and Debts after one year (-€10,000)
- Receivables within one year +€21,640
up €21,640 (+1968.0%), from €1,100 to €22,740
of which Trade receivables: +€11,473
- Tangible fixed assets +€8,804
new in 2025: €8,804
of which Leasing and similar rights: +€7,839
- Debts after one year -€10,000
down €10,000 (-4.0%), from €250,526 to €240,526
- Reserves +€7,674
up €7,674 (+15.6%), from €49,074 to €56,748
- Trade debts +€4,667
up €4,667 (+89.2%), from €5,234 to €9,901
- Financial income -€40,000
down €40,000 (-100.0%), from €40,000 to €0
- Gross operating margin -€2,642
down €2,642 (-16.6%), from €15,899 to €13,256
- Other operating charges -€969
down €969 (-83.2%), from €1,164 to €195
- Taxes -€505
down €505 (-13.1%), from €3,857 to €3,353
- Depreciation +€262
new in 2025: €262
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 | €308,719 | €310,960 | +€2,241 | +0.7% |
| Fixed assets | 21/28 | €270,526 | €279,331 | +€8,804 | +3.3% |
| Tangible fixed assets | 22/27 | - | €8,804 | +€8,804 | |
| Furniture and vehicles | 24 | - | €965 | +€965 | |
| Leasing and similar rights | 25 | - | €7,839 | +€7,839 | |
| Financial fixed assets | 28 | €270,526 | €270,526 | = | 0.0% |
| Current assets | 29/58 | €38,193 | €31,630 | -€6,563 | -17.2% |
| Amounts receivable within one year | 40/41 | €1,100 | €22,740 | +€21,640 | +1968.0% |
| Trade receivables | 40 | €810 | €12,283 | +€11,473 | +1416.5% |
| Other amounts receivable | 41 | €290 | €10,456 | +€10,167 | +3510.6% |
| Cash at bank and in hand | 54/58 | €37,093 | €7,144 | -€29,949 | -80.7% |
| Deferred charges and accrued income | 490/1 | - | €1,746 | +€1,746 | |
| Total equity and liabilities | 10/49 | €308,719 | €310,960 | +€2,241 | +0.7% |
| Equity | 10/15 | €51,074 | €58,748 | +€7,674 | +15.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €49,074 | €56,748 | +€7,674 | +15.6% |
| Distributable reserves | 133 | €49,074 | €56,748 | +€7,674 | +15.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €257,645 | €252,212 | -€5,433 | -2.1% |
| Amounts payable after more than one year | 17 | €250,526 | €240,526 | -€10,000 | -4.0% |
| Financial debts | 170/4 | €250,526 | €240,526 | -€10,000 | -4.0% |
| Amounts payable within one year | 42/48 | €7,053 | €11,619 | +€4,566 | +64.7% |
| Trade debts | 44 | €5,234 | €9,901 | +€4,667 | +89.2% |
| Suppliers | 440/4 | €5,234 | €9,901 | +€4,667 | +89.2% |
| Other amounts payable | 47/48 | €1,819 | €1,718 | -€101 | -5.6% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €262 | +€262 | |
| Other operating charges | 640/8 | €1,164 | €195 | -€969 | -83.2% |
| Gross operating margin | 9900 | €15,899 | €13,256 | -€2,642 | -16.6% |
| Operating profit (loss) | 9901 | €14,735 | €12,800 | -€1,936 | -13.1% |
| Financial income | 75/76B | €40,000 | €0 | -€40,000 | -100.0% |
| Recurring financial income | 75 | €40,000 | €0 | -€40,000 | -100.0% |
| Financial charges | 65/66B | €86 | €55 | -€30 | -35.4% |
| Recurring financial charges | 65 | €86 | €55 | -€30 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | €54,650 | €12,744 | -€41,905 | -76.7% |
| Income taxes | 67/77 | €3,857 | €3,353 | -€505 | -13.1% |
| Profit (loss) for the period | 9904 | €50,792 | €9,392 | -€41,400 | -81.5% |
| Profit (loss) for the period to be appropriated | 9905 | €50,792 | €9,392 | -€41,400 | -81.5% |
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.