COPROMAG: 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.
COPROMAG
Largest movements
- Receivables within one year +€38,209
up €38,209 (+123.7%), from €30,882 to €69,091
of which Trade receivables: +€21,000
- Tangible fixed assets -€14,102
down €14,102 (-23.9%), from €59,012 to €44,909
- Trade debts +€47,167
up €47,167 (+255.6%), from €18,455 to €65,621
- Debts after one year -€11,918
down €11,918 (-29.3%), from €40,712 to €28,794
- Profit (loss) carried forward -€10,366
down €10,366, from €3,086 to -€7,280
- Short-term financial debts -€7,976
down €7,976 (-84.4%), from €9,450 to €1,474
- Tax, wage and social debts +€6,840
up €6,840 (+150.9%), from €4,532 to €11,372
of which Remuneration and social security: +€6,600
- Gross operating margin -€23,622
down €23,622 (-70.7%), from €33,419 to €9,797
- Other operating charges -€11,974
down €11,974 (-87.5%), from €13,680 to €1,706
- Taxes -€4,083
down €4,083 (-94.9%), from €4,303 to €219
- Depreciation +€3,299
up €3,299 (+30.5%), from €10,803 to €14,102
- Financial charges +€3,281
up €3,281 (+136.1%), from €2,410 to €5,692
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €90,644 | €114,900 | +€24,256 | +26.8% |
| Fixed assets | 21/28 | €59,762 | €45,659 | -€14,102 | -23.6% |
| Tangible fixed assets | 22/27 | €59,012 | €44,909 | -€14,102 | -23.9% |
| Furniture and vehicles | 24 | €59,012 | €44,909 | -€14,102 | -23.9% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €30,882 | €69,240 | +€38,358 | +124.2% |
| Amounts receivable within one year | 40/41 | €30,882 | €69,091 | +€38,209 | +123.7% |
| Trade receivables | 40 | - | €21,000 | +€21,000 | |
| Other amounts receivable | 41 | €30,882 | €48,091 | +€17,209 | +55.7% |
| Deferred charges and accrued income | 490/1 | - | €149 | +€149 | |
| Total equity and liabilities | 10/49 | €90,644 | €114,900 | +€24,256 | +26.8% |
| Equity | 10/15 | €6,086 | -€4,280 | -€10,366 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,086 | -€7,280 | -€10,366 | |
| Amounts payable | 17/49 | €84,558 | €119,179 | +€34,622 | +40.9% |
| Amounts payable after more than one year | 17 | €40,712 | €28,794 | -€11,918 | -29.3% |
| Financial debts | 170/4 | €40,712 | €28,794 | -€11,918 | -29.3% |
| Amounts payable within one year | 42/48 | €43,846 | €90,385 | +€46,539 | +106.1% |
| Current portion of amounts payable after more than one year | 42 | €11,409 | €11,918 | +€509 | +4.5% |
| Financial debts | 43 | €9,450 | €1,474 | -€7,976 | -84.4% |
| Credit institutions | 430/8 | €9,450 | €1,474 | -€7,976 | -84.4% |
| Trade debts | 44 | €18,455 | €65,621 | +€47,167 | +255.6% |
| Suppliers | 440/4 | €18,455 | €65,621 | +€47,167 | +255.6% |
| Taxes, remuneration and social security | 45 | €4,532 | €11,372 | +€6,840 | +150.9% |
| Taxes | 450/3 | €4,532 | €4,772 | +€240 | +5.3% |
| Remuneration and social security | 454/9 | - | €6,600 | +€6,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,803 | €14,102 | +€3,299 | +30.5% |
| Other operating charges | 640/8 | €13,680 | €1,706 | -€11,974 | -87.5% |
| Gross operating margin | 9900 | €33,419 | €9,797 | -€23,622 | -70.7% |
| Operating profit (loss) | 9901 | €8,936 | -€6,011 | -€14,947 | |
| Financial income | 75/76B | €863 | €1,557 | +€693 | +80.3% |
| Recurring financial income | 75 | €863 | €1,557 | +€693 | +80.3% |
| Financial charges | 65/66B | €2,410 | €5,692 | +€3,281 | +136.1% |
| Recurring financial charges | 65 | €2,410 | €5,692 | +€3,281 | +136.1% |
| Profit (loss) for the period before taxes | 9903 | €7,388 | -€10,146 | -€17,535 | |
| Income taxes | 67/77 | €4,303 | €219 | -€4,083 | -94.9% |
| Profit (loss) for the period | 9904 | €3,086 | -€10,366 | -€13,452 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,086 | -€10,366 | -€13,452 |
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.