COPROM +: 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.
COPROM +
Largest movements
- Cash -€341,379
down €341,379 (-96.0%), from €355,699 to €14,320
mainly Trade debts (-€222,100) and Tax, wage and social debts (-€129,270)
- Stocks and contracts +€95,821
new in 2025: €95,821
- Receivables within one year -€29,462
down €29,462 (-4.4%), from €675,551 to €646,088
of which Trade receivables: -€38,574
- Trade debts -€222,100
down €222,100 (-29.3%), from €757,716 to €535,615
- Tax, wage and social debts -€129,270
down €129,270 (-96.0%), from €134,703 to €5,434
- Advances received +€59,067
new in 2025: €59,067
- Profit (loss) carried forward +€27,467
up €27,467 (+20.1%), from €136,831 to €164,299
- Gross operating margin -€258,533
down €258,533 (-81.7%), from €316,368 to €57,834
- Write-downs -€118,442
down €118,442 (-85.2%), from €138,939 to €20,497
- Taxes -€31,105
down €31,105 (-80.3%), from €38,750 to €7,645
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 | €1,031,250 | €766,414 | -€264,836 | -25.7% |
| Fixed assets | 21/28 | - | €8,265 | +€8,265 | |
| Tangible fixed assets | 22/27 | - | €8,265 | +€8,265 | |
| Furniture and vehicles | 24 | - | €8,265 | +€8,265 | |
| Current assets | 29/58 | €1,031,250 | €758,149 | -€273,101 | -26.5% |
| Stocks and contracts in progress | 3 | - | €95,821 | +€95,821 | |
| Contracts in progress | 37 | - | €95,821 | +€95,821 | |
| Amounts receivable within one year | 40/41 | €675,551 | €646,088 | -€29,462 | -4.4% |
| Trade receivables | 40 | €675,551 | €636,977 | -€38,574 | -5.7% |
| Other amounts receivable | 41 | - | €9,111 | +€9,111 | |
| Cash at bank and in hand | 54/58 | €355,699 | €14,320 | -€341,379 | -96.0% |
| Deferred charges and accrued income | 490/1 | - | €1,919 | +€1,919 | |
| Total equity and liabilities | 10/49 | €1,031,250 | €766,414 | -€264,836 | -25.7% |
| Equity | 10/15 | €138,831 | €166,299 | +€27,467 | +19.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136,831 | €164,299 | +€27,467 | +20.1% |
| Amounts payable | 17/49 | €892,419 | €600,116 | -€292,303 | -32.8% |
| Amounts payable within one year | 42/48 | €892,419 | €600,116 | -€292,303 | -32.8% |
| Trade debts | 44 | €757,716 | €535,615 | -€222,100 | -29.3% |
| Suppliers | 440/4 | €757,716 | €535,615 | -€222,100 | -29.3% |
| Advances received on contracts in progress | 46 | - | €59,067 | +€59,067 | |
| Taxes, remuneration and social security | 45 | €134,703 | €5,434 | -€129,270 | -96.0% |
| Taxes | 450/3 | €134,703 | €5,434 | -€129,270 | -96.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,785 | +€2,785 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €138,939 | €20,497 | -€118,442 | -85.2% |
| Other operating charges | 640/8 | €822 | €1,222 | +€400 | +48.7% |
| Gross operating margin | 9900 | €316,368 | €57,834 | -€258,533 | -81.7% |
| Operating profit (loss) | 9901 | €176,607 | €33,330 | -€143,277 | -81.1% |
| Financial income | 75/76B | - | €1,872 | +€1,872 | |
| Recurring financial income | 75 | - | €1,872 | +€1,872 | |
| Financial charges | 65/66B | €1,026 | €90 | -€936 | -91.2% |
| Recurring financial charges | 65 | €1,026 | €90 | -€936 | -91.2% |
| Profit (loss) for the period before taxes | 9903 | €175,581 | €35,113 | -€140,469 | -80.0% |
| Income taxes | 67/77 | €38,750 | €7,645 | -€31,105 | -80.3% |
| Profit (loss) for the period | 9904 | €136,831 | €27,467 | -€109,364 | -79.9% |
| Profit (loss) for the period to be appropriated | 9905 | €136,831 | €27,467 | -€109,364 | -79.9% |
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.