COPUS PROJECTSOURCING: 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.
What changed
COPUS PROJECTSOURCING
NACE 82.990, Other business support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€152,665
2024 · €258,414-€105,749
Equity
€17.6m
2024 · €17.5m+€152,665
Cash
€80,035
2024 · €168,284-€88,249
Balance sheet total
€29.8m
2024 · €26.6m+€3.3m
Largest movements
Assets
- Receivables within one year +€4.4m
up €4.4m (+364%), from €1.2m to €5.6m
of which Other amounts receivable: +€4.2m
- Deferred charges and accrued income -€1.1m
down €1.1m (-99.9%), from €1.1m to €1,507
Equity and liabilities
- Debts after one year +€2.1m
up €2.1m (+27.8%), from €7.6m to €9.7m
- Other debts +€674,831
up €674,831 (+54.2%), from €1.2m to €1.9m
Income statement
- Services and other goods +€255,281
up €255,281 (+40.5%), from €630,043 to €885,324
- Financial income +€160,474
up €160,474 (+20.8%), from €772,903 to €933,377
- Financial charges +€131,416
up €131,416 (+29.4%), from €446,695 to €578,111
- Turnover +€93,369
up €93,369 (+12.0%), from €775,758 to €869,127
- Taxes -€30,315
down €30,315 (-34.8%), from €87,074 to €56,759
of which Taxes: -€30,341
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.
Result 2024
€258,414
Turnover
+€93,369
Other operating income
-€5,523
Services and other goods
-€255,281
Staff costs
+€12,486
Other operating charges
-€33
Other operating items
-€10,142
Financial income
+€160,474
Financial charges
-€131,416
Taxes
+€30,315
Result 2025
€152,665
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€2.2m
Investment
€0
Financing
+€2.1m
Cash 2024
€168,284
From operations (derived)
-€2.2m
Net result for the year
+€152,665
Receivables within one year
-€4.4m
Deferred charges and accrued income
+€1.1m
Trade debts
+€270,204
Tax, wage and social debts
+€55,701
Other debts
+€674,831
Financing
+€2.1m
Debts after one year
+€2.1m
Cash 2025
€80,035
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,552,421 | €29,815,822 | +€3.3m | +12.3% |
| Fixed assets | 21/28 | €24,112,601 | €24,112,601 | = | 0.0% |
| Financial fixed assets | 28 | €24,112,601 | €24,112,601 | = | 0.0% |
| Affiliated companies | 280/1 | €24,112,601 | €24,112,601 | = | 0.0% |
| Participating interests | 280 | €10,298,168 | €10,298,168 | = | 0.0% |
| Amounts receivable | 281 | €13,814,433 | €13,814,433 | = | 0.0% |
| Current assets | 29/58 | €2,439,820 | €5,703,221 | +€3.3m | +134% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,212,649 | €5,621,680 | +€4.4m | +364% |
| Trade receivables | 40 | €145,928 | €319,050 | +€173,123 | +119% |
| Other amounts receivable | 41 | €1,066,722 | €5,302,629 | +€4.2m | +397% |
| Cash at bank and in hand | 54/58 | €168,284 | €80,035 | -€88,249 | -52.4% |
| Deferred charges and accrued income | 490/1 | €1,058,887 | €1,507 | -€1.1m | -99.9% |
| Total equity and liabilities | 10/49 | €26,552,421 | €29,815,822 | +€3.3m | +12.3% |
| Equity | 10/15 | €17,459,653 | €17,612,318 | +€152,665 | +0.9% |
| Contributions | 10/11 | €16,750,000 | €16,750,000 | = | 0.0% |
| Capital | 10 | €16,750,000 | €16,750,000 | = | 0.0% |
| Issued capital | 100 | €16,750,000 | €16,750,000 | = | 0.0% |
| Reserves | 13 | €56,916 | €64,550 | +€7,633 | +13.4% |
| Non-distributable reserves | 130/1 | €56,916 | €64,550 | +€7,633 | +13.4% |
| Legal reserve | 130 | €56,916 | €64,550 | +€7,633 | +13.4% |
| Profit (loss) carried forward | 14 | €652,736 | €797,768 | +€145,032 | +22.2% |
| Amounts payable | 17/49 | €9,092,768 | €12,203,505 | +€3.1m | +34.2% |
| Amounts payable after more than one year | 17 | €7,600,000 | €9,710,000 | +€2.1m | +27.8% |
| Financial debts | 170/4 | €7,600,000 | €9,710,000 | +€2.1m | +27.8% |
| Other loans | 174 | €7,600,000 | €9,710,000 | +€2.1m | +27.8% |
| Amounts payable within one year | 42/48 | €1,492,768 | €2,493,505 | +€1.0m | +67.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €221,228 | €491,431 | +€270,204 | +122% |
| Suppliers | 440/4 | €221,228 | €491,431 | +€270,204 | +122% |
| Taxes, remuneration and social security | 45 | €26,288 | €81,989 | +€55,701 | +212% |
| Taxes | 450/3 | €3,578 | €61,264 | +€57,686 | +1,612% |
| Remuneration and social security | 454/9 | €22,710 | €20,725 | -€1,984 | -8.7% |
| Other amounts payable | 47/48 | €1,245,253 | €1,920,084 | +€674,831 | +54.2% |
| Operating income | 70/76A | €781,281 | €869,127 | +€87,846 | +11.2% |
| Turnover | 70 | €775,758 | €869,127 | +€93,369 | +12.0% |
| Other operating income | 74 | €5,523 | €0 | -€5,523 | -100% |
| Operating charges | 60/66A | €762,000 | €1,014,969 | +€252,969 | +33.2% |
| Services and other goods | 61 | €630,043 | €885,324 | +€255,281 | +40.5% |
| Remuneration, social security and pensions | 62 | €130,871 | €118,385 | -€12,486 | -9.5% |
| Other operating charges | 640/8 | €1,086 | €1,118 | +€33 | +3.0% |
| Non-recurring operating charges | 66A | - | €10,142 | +€10,142 | |
| Operating profit (loss) | 9901 | €19,281 | -€145,842 | -€165,123 | |
| Financial income | 75/76B | €772,903 | €933,377 | +€160,474 | +20.8% |
| Recurring financial income | 75 | €772,903 | €933,377 | +€160,474 | +20.8% |
| Income from financial fixed assets | 750 | €761,875 | €759,794 | -€2,082 | -0.3% |
| Income from current assets | 751 | €11,028 | €173,583 | +€162,555 | +1,474% |
| Other financial income | 752/9 | €0 | - | = | |
| Financial charges | 65/66B | €446,695 | €578,111 | +€131,416 | +29.4% |
| Recurring financial charges | 65 | €446,695 | €578,111 | +€131,416 | +29.4% |
| Debt charges | 650 | €445,957 | €577,209 | +€131,252 | +29.4% |
| Other financial charges | 652/9 | €739 | €902 | +€164 | +22.1% |
| Profit (loss) for the period before taxes | 9903 | €345,489 | €209,424 | -€136,065 | -39.4% |
| Income taxes | 67/77 | €87,074 | €56,759 | -€30,315 | -34.8% |
| Taxes | 670/3 | €87,100 | €56,759 | -€30,341 | -34.8% |
| Tax adjustments and reversals of tax provisions | 77 | €26 | €0 | -€26 | -100% |
| Profit (loss) for the period | 9904 | €258,414 | €152,665 | -€105,749 | -40.9% |
| Profit (loss) for the period to be appropriated | 9905 | €258,414 | €152,665 | -€105,749 | -40.9% |
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 18 October 2026 via checked.be.