COPROSPECT: 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.
COPROSPECT
Largest movements
- Receivables within one year +€12,316
up €12,316 (+317.8%), from €3,875 to €16,192
of which Trade receivables: +€9,853
- Cash -€9,064
down €9,064 (-71.0%), from €12,766 to €3,702
mainly Receivables within one year (-€12,316) and Other debts (-€9,979)
- Tangible fixed assets -€1,209
down €1,209 (-8.7%), from €13,902 to €12,693
- Trade debts +€10,942
up €10,942 (+1347.5%), from €812 to €11,754
- Other debts -€9,979
down €9,979 (-47.8%), from €20,886 to €10,908
- Debts after one year +€9,967
new in 2025: €9,967
- Profit (loss) carried forward -€9,838
down €9,838, from €4,103 to -€5,735
- Current portion of long-term debt +€2,600
new in 2025: €2,600
- Purchases and services -€35,094
no longer reported in 2025 (was €35,094)
- Other operating charges +€14,328
up €14,328 (+1141.4%), from €1,255 to €15,583
- Depreciation -€6,774
down €6,774 (-87.3%), from €7,758 to €984
- Taxes +€3,152
up €3,152 (+150.6%), from €2,093 to €5,246
- Financial charges +€1,214
up €1,214 (+1695.6%), from €72 to €1,286
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 | €30,543 | €32,586 | +€2,044 | +6.7% |
| Fixed assets | 21/28 | €13,902 | €12,693 | -€1,209 | -8.7% |
| Tangible fixed assets | 22/27 | €13,902 | €12,693 | -€1,209 | -8.7% |
| Furniture and vehicles | 24 | €13,902 | €12,693 | -€1,209 | -8.7% |
| Current assets | 29/58 | €16,641 | €19,893 | +€3,252 | +19.5% |
| Amounts receivable within one year | 40/41 | €3,875 | €16,192 | +€12,316 | +317.8% |
| Trade receivables | 40 | €3,875 | €13,728 | +€9,853 | +254.3% |
| Other amounts receivable | 41 | €0 | €2,464 | +€2,464 | |
| Cash at bank and in hand | 54/58 | €12,766 | €3,702 | -€9,064 | -71.0% |
| Total equity and liabilities | 10/49 | €30,543 | €32,586 | +€2,044 | +6.7% |
| Equity | 10/15 | €6,103 | -€3,735 | -€9,838 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,103 | -€5,735 | -€9,838 | |
| Amounts payable | 17/49 | €24,440 | €36,321 | +€11,882 | +48.6% |
| Amounts payable after more than one year | 17 | - | €9,967 | +€9,967 | |
| Financial debts | 170/4 | - | €9,967 | +€9,967 | |
| Amounts payable within one year | 42/48 | €24,440 | €26,355 | +€1,915 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | - | €2,600 | +€2,600 | |
| Trade debts | 44 | €812 | €11,754 | +€10,942 | +1347.5% |
| Suppliers | 440/4 | €812 | €11,754 | +€10,942 | +1347.5% |
| Taxes, remuneration and social security | 45 | €2,742 | €1,093 | -€1,648 | -60.1% |
| Taxes | 450/3 | €2,742 | €1,093 | -€1,648 | -60.1% |
| Other amounts payable | 47/48 | €20,886 | €10,908 | -€9,979 | -47.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €35,094 | - | -€35,094 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,758 | €984 | -€6,774 | -87.3% |
| Other operating charges | 640/8 | €1,255 | €15,583 | +€14,328 | +1141.4% |
| Gross operating margin | 9900 | €12,594 | €13,260 | +€667 | +5.3% |
| Operating profit (loss) | 9901 | €3,581 | -€3,306 | -€6,887 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -97.2% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -97.2% |
| Financial charges | 65/66B | €72 | €1,286 | +€1,214 | +1695.6% |
| Recurring financial charges | 65 | €72 | €1,286 | +€1,214 | +1695.6% |
| Profit (loss) for the period before taxes | 9903 | €3,510 | -€4,592 | -€8,102 | |
| Income taxes | 67/77 | €2,093 | €5,246 | +€3,152 | +150.6% |
| Profit (loss) for the period | 9904 | €1,417 | -€9,838 | -€11,255 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,417 | -€9,838 | -€11,255 |
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 7 October 2026 via checked.be.