COPROMAN CONSULTING: 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.
COPROMAN CONSULTING
Largest movements
- Tangible fixed assets +€70,539
up €70,539 (+1,750%), from €4,031 to €74,570
- Receivables within one year -€8,403
down €8,403 (-23.2%), from €36,232 to €27,829
of which Trade receivables: -€14,111
- Cash +€2,170
up €2,170 (+2.4%), from €91,143 to €93,312
mainly Debts after one year (+€52,075) and Current portion of long-term debt (+€14,169)
- Debts after one year +€52,075
new in 2025: €52,075
- Current portion of long-term debt +€14,169
new in 2025: €14,169
- Reserves -€2,251
down €2,251 (-1.9%), from €119,752 to €117,501
- Gross operating margin -€27,055
down €27,055 (-48.4%), from €55,918 to €28,863
- Depreciation +€10,707
up €10,707 (+1,256%), from €853 to €11,560
- Taxes -€10,669
down €10,669 (-65.4%), from €16,322 to €5,653
- Financial charges +€1,496
up €1,496 (+505%), from €296 to €1,792
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.
Derived cash bridge
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 | €131,529 | €197,015 | +€65,486 | +49.8% |
| Fixed assets | 21/28 | €4,031 | €74,570 | +€70,539 | +1,750% |
| Tangible fixed assets | 22/27 | €4,031 | €74,570 | +€70,539 | +1,750% |
| Furniture and vehicles | 24 | €4,031 | €74,570 | +€70,539 | +1,750% |
| Current assets | 29/58 | €127,497 | €122,445 | -€5,052 | -4.0% |
| Amounts receivable within one year | 40/41 | €36,232 | €27,829 | -€8,403 | -23.2% |
| Trade receivables | 40 | €28,903 | €14,792 | -€14,111 | -48.8% |
| Other amounts receivable | 41 | €7,329 | €13,037 | +€5,708 | +77.9% |
| Cash at bank and in hand | 54/58 | €91,143 | €93,312 | +€2,170 | +2.4% |
| Deferred charges and accrued income | 490/1 | €122 | €1,303 | +€1,181 | +966% |
| Total equity and liabilities | 10/49 | €131,529 | €197,015 | +€65,486 | +49.8% |
| Equity | 10/15 | €119,752 | €117,501 | -€2,251 | -1.9% |
| Reserves | 13 | €119,752 | €117,501 | -€2,251 | -1.9% |
| Distributable reserves | 133 | €119,752 | €117,501 | -€2,251 | -1.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €11,776 | €79,514 | +€67,737 | +575% |
| Amounts payable after more than one year | 17 | - | €52,075 | +€52,075 | |
| Financial debts | 170/4 | - | €52,075 | +€52,075 | |
| Amounts payable within one year | 42/48 | €11,776 | €26,699 | +€14,922 | +127% |
| Current portion of amounts payable after more than one year | 42 | - | €14,169 | +€14,169 | |
| Financial debts | 43 | €3 | €10 | +€7 | +234% |
| Other loans | 439 | €3 | €10 | +€7 | +234% |
| Trade debts | 44 | €13 | €281 | +€268 | +2,042% |
| Suppliers | 440/4 | €13 | €281 | +€268 | +2,042% |
| Taxes, remuneration and social security | 45 | €11,760 | €12,238 | +€478 | +4.1% |
| Taxes | 450/3 | €11,760 | €9,822 | -€1,939 | -16.5% |
| Remuneration and social security | 454/9 | - | €2,417 | +€2,417 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €740 | +€740 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €853 | €11,560 | +€10,707 | +1,256% |
| Other operating charges | 640/8 | €661 | €681 | +€20 | +3.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €55,918 | €28,863 | -€27,055 | -48.4% |
| Operating profit (loss) | 9901 | €54,405 | €16,622 | -€37,783 | -69.4% |
| Financial income | 75/76B | €742 | €839 | +€97 | +13.0% |
| Recurring financial income | 75 | €742 | €839 | +€97 | +13.0% |
| Financial charges | 65/66B | €296 | €1,792 | +€1,496 | +505% |
| Recurring financial charges | 65 | €296 | €1,792 | +€1,496 | +505% |
| Profit (loss) for the period before taxes | 9903 | €54,850 | €15,668 | -€39,182 | -71.4% |
| Income taxes | 67/77 | €16,322 | €5,653 | -€10,669 | -65.4% |
| Profit (loss) for the period | 9904 | €38,528 | €10,015 | -€28,513 | -74.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,528 | €10,015 | -€28,513 | -74.0% |
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 25 October 2026 via checked.be.