COPROLOC: 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.
COPROLOC
Largest movements
- Cash +€73,190
up €73,190 (+47.3%), from €154,603 to €227,794
mainly Trade debts (+€23,505) and Net result for the year (+€18,129)
- Tangible fixed assets -€17,535
down €17,535 (-40.8%), from €42,983 to €25,449
- Receivables within one year -€14,880
down €14,880 (-24.7%), from €60,195 to €45,316
of which Trade receivables: -€15,207
- Trade debts +€23,505
up €23,505 (+4454.3%), from €528 to €24,033
- Reserves +€18,100
up €18,100 (+8.3%), from €217,700 to €235,800
of which Distributable reserves: +€18,100
- Gross operating margin -€1,210
down €1,210 (-2.6%), from €46,851 to €45,641
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 | €294,167 | €335,413 | +€41,246 | +14.0% |
| Fixed assets | 21/28 | €42,983 | €25,449 | -€17,535 | -40.8% |
| Tangible fixed assets | 22/27 | €42,983 | €25,449 | -€17,535 | -40.8% |
| Furniture and vehicles | 24 | €42,983 | €25,449 | -€17,535 | -40.8% |
| Current assets | 29/58 | €251,183 | €309,964 | +€58,781 | +23.4% |
| Amounts receivable within one year | 40/41 | €60,195 | €45,316 | -€14,880 | -24.7% |
| Trade receivables | 40 | €18,803 | €3,597 | -€15,207 | -80.9% |
| Other amounts receivable | 41 | €41,392 | €41,719 | +€327 | +0.8% |
| Current investments | 50/53 | €29,865 | €30,073 | +€208 | +0.7% |
| Cash at bank and in hand | 54/58 | €154,603 | €227,794 | +€73,190 | +47.3% |
| Deferred charges and accrued income | 490/1 | €6,520 | €6,782 | +€262 | +4.0% |
| Total equity and liabilities | 10/49 | €294,167 | €335,413 | +€41,246 | +14.0% |
| Equity | 10/15 | €282,660 | €300,789 | +€18,129 | +6.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €217,700 | €235,800 | +€18,100 | +8.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €211,500 | €229,600 | +€18,100 | +8.6% |
| Profit (loss) carried forward | 14 | €2,960 | €2,989 | +€29 | +1.0% |
| Amounts payable | 17/49 | €11,507 | €34,624 | +€23,117 | +200.9% |
| Amounts payable within one year | 42/48 | €11,507 | €34,624 | +€23,117 | +200.9% |
| Trade debts | 44 | €528 | €24,033 | +€23,505 | +4454.3% |
| Suppliers | 440/4 | €528 | €24,033 | +€23,505 | +4454.3% |
| Taxes, remuneration and social security | 45 | €10,979 | €10,592 | -€388 | -3.5% |
| Taxes | 450/3 | €10,979 | €10,592 | -€388 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,535 | €17,535 | = | 0.0% |
| Other operating charges | 640/8 | €1,893 | €1,897 | +€4 | +0.2% |
| Gross operating margin | 9900 | €46,851 | €45,641 | -€1,210 | -2.6% |
| Operating profit (loss) | 9901 | €27,423 | €26,209 | -€1,214 | -4.4% |
| Financial income | 75/76B | €920 | €1,317 | +€397 | +43.1% |
| Recurring financial income | 75 | €920 | €1,317 | +€397 | +43.1% |
| Financial charges | 65/66B | €7 | €57 | +€50 | +749.7% |
| Recurring financial charges | 65 | €7 | €57 | +€50 | +749.7% |
| Profit (loss) for the period before taxes | 9903 | €28,336 | €27,469 | -€867 | -3.1% |
| Income taxes | 67/77 | €9,449 | €9,340 | -€109 | -1.2% |
| Profit (loss) for the period | 9904 | €18,887 | €18,129 | -€758 | -4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,887 | €18,129 | -€758 | -4.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.