COPROSAIN TOURNAI: 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.
COPROSAIN TOURNAI
Largest movements
- Cash -€143,957
down €143,957 (-77.4%), from €186,038 to €42,081
mainly Net result for the year (-€304,331) and Trade debts (-€132,789)
- Tangible fixed assets +€70,382
up €70,382 (+53.5%), from €131,641 to €202,023
of which Plant, machinery and equipment: +€71,264
- Receivables within one year +€27,680
up €27,680 (+260%), from €10,654 to €38,334
of which Trade receivables: +€24,457
- Stocks and contracts +€16,220
up €16,220 (+878%), from €1,848 to €18,068
- Deferred charges and accrued income +€4,380
up €4,380 (+18.1%), from €24,197 to €28,577
- Other debts +€417,771
up €417,771 (+65.1%), from €642,173 to €1.1m
- Profit (loss) carried forward -€304,331
down €304,331 (-47.1%), from -€646,627 to -€950,958
- Trade debts -€132,789
down €132,789 (-40.8%), from €325,456 to €192,667
- Debts after one year -€17,060
down €17,060 (-39.2%), from €43,500 to €26,441
- Tax, wage and social debts +€9,580
up €9,580 (+287%), from €3,336 to €12,916
of which Remuneration and social security: +€9,492
- Staff costs +€65,797
up €65,797 (+65.2%), from €100,872 to €166,670
- Gross operating margin +€54,987
up €54,987 (+34.5%), from -€159,537 to -€104,550
- Depreciation +€20,384
up €20,384 (+236%), from €8,646 to €29,030
- Financial income -€5,190
down €5,190 (-91.0%), from €5,703 to €512
of which Non-recurring financial income: -€5,000
- Financial charges -€5,143
down €5,143 (-59.4%), from €8,660 to €3,517
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 | €420,247 | €391,148 | -€29,099 | -6.9% |
| Formation expenses | 20 | €6,250 | €4,445 | -€1,805 | -28.9% |
| Fixed assets | 21/28 | €191,260 | €259,643 | +€68,382 | +35.8% |
| Intangible fixed assets | 21 | €15,549 | €13,549 | -€2,000 | -12.9% |
| Tangible fixed assets | 22/27 | €131,641 | €202,023 | +€70,382 | +53.5% |
| Plant, machinery and equipment | 23 | €28,790 | €100,054 | +€71,264 | +248% |
| Furniture and vehicles | 24 | €1,458 | €1,158 | -€299 | -20.5% |
| Other tangible fixed assets | 26 | €101,394 | €100,811 | -€583 | -0.6% |
| Financial fixed assets | 28 | €44,070 | €44,070 | = | 0.0% |
| Current assets | 29/58 | €222,736 | €127,060 | -€95,676 | -43.0% |
| Stocks and contracts in progress | 3 | €1,848 | €18,068 | +€16,220 | +878% |
| Stocks | 30/36 | €1,848 | €18,068 | +€16,220 | +878% |
| Amounts receivable within one year | 40/41 | €10,654 | €38,334 | +€27,680 | +260% |
| Trade receivables | 40 | €7,245 | €31,701 | +€24,457 | +338% |
| Other amounts receivable | 41 | €3,409 | €6,633 | +€3,224 | +94.6% |
| Cash at bank and in hand | 54/58 | €186,038 | €42,081 | -€143,957 | -77.4% |
| Deferred charges and accrued income | 490/1 | €24,197 | €28,577 | +€4,380 | +18.1% |
| Total equity and liabilities | 10/49 | €420,247 | €391,148 | -€29,099 | -6.9% |
| Equity | 10/15 | -€596,627 | -€900,958 | -€304,331 | -51.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€646,627 | -€950,958 | -€304,331 | -47.1% |
| Amounts payable | 17/49 | €1,016,874 | €1,292,106 | +€275,232 | +27.1% |
| Amounts payable after more than one year | 17 | €43,500 | €26,441 | -€17,060 | -39.2% |
| Financial debts | 170/4 | €43,500 | €26,441 | -€17,060 | -39.2% |
| Amounts payable within one year | 42/48 | €973,282 | €1,265,527 | +€292,245 | +30.0% |
| Financial debts | 43 | €2,316 | - | -€2,316 | |
| Credit institutions | 430/8 | €2,316 | - | -€2,316 | |
| Trade debts | 44 | €325,456 | €192,667 | -€132,789 | -40.8% |
| Suppliers | 440/4 | €325,456 | €192,667 | -€132,789 | -40.8% |
| Taxes, remuneration and social security | 45 | €3,336 | €12,916 | +€9,580 | +287% |
| Taxes | 450/3 | - | €89 | +€89 | |
| Remuneration and social security | 454/9 | €3,336 | €12,828 | +€9,492 | +285% |
| Other amounts payable | 47/48 | €642,173 | €1,059,943 | +€417,771 | +65.1% |
| Accrued charges and deferred income | 492/3 | €92 | €138 | +€46 | +50.4% |
| Remuneration, social security and pensions | 62 | €100,872 | €166,670 | +€65,797 | +65.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,646 | €29,030 | +€20,384 | +236% |
| Other operating charges | 640/8 | €3,859 | €988 | -€2,871 | -74.4% |
| Gross operating margin | 9900 | -€159,537 | -€104,550 | +€54,987 | +34.5% |
| Operating profit (loss) | 9901 | -€272,914 | -€301,237 | -€28,324 | -10.4% |
| Financial income | 75/76B | €5,703 | €512 | -€5,190 | -91.0% |
| Recurring financial income | 75 | €703 | €512 | -€190 | -27.1% |
| Non-recurring financial income | 76B | €5,000 | - | -€5,000 | |
| Financial charges | 65/66B | €8,660 | €3,517 | -€5,143 | -59.4% |
| Recurring financial charges | 65 | €8,660 | €3,517 | -€5,143 | -59.4% |
| Profit (loss) for the period before taxes | 9903 | -€275,872 | -€304,242 | -€28,371 | -10.3% |
| Income taxes | 67/77 | - | €89 | +€89 | |
| Profit (loss) for the period | 9904 | -€275,872 | -€304,331 | -€28,459 | -10.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€275,872 | -€304,331 | -€28,459 | -10.3% |
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.