COROPA BEHEER: 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.
COROPA BEHEER
Largest movements
- Tangible fixed assets +€249,299
up €249,299 (+14.2%), from €1.7m to €2.0m
of which Land and buildings: +€1.3m
- Deferred charges and accrued income -€83,899
down €83,899 (-96.0%), from €87,434 to €3,535
- Cash -€66,783
down €66,783 (-70.1%), from €95,303 to €28,520
mainly Investment in fixed assets (net) (-€300,198) and Other debts (-€163,223)
- Stocks and contracts -€50,512
down €50,512 (-100.0%), from €50,512 to €0
- Other debts -€163,223
down €163,223 (-99.9%), from €163,328 to €105
- Debts after one year +€84,466
up €84,466 (+7.6%), from €1.1m to €1.2m
of which Financial debts: +€49,466
- Current portion of long-term debt +€65,491
new in 2025: €65,491
- Reserves +€56,812
up €56,812 (+8.6%), from €662,095 to €718,907
of which Distributable reserves: +€56,812
- Trade debts +€35,922
up €35,922 (+568.2%), from €6,323 to €42,245
- Financial charges +€26,069
up €26,069 (+1207.7%), from €2,159 to €28,228
- Depreciation +€6,868
up €6,868 (+15.6%), from €44,031 to €50,899
- Gross operating margin -€5,746
down €5,746 (-3.4%), from €169,417 to €163,672
- Taxes +€5,285
up €5,285 (+135.7%), from €3,896 to €9,181
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 | €2,130,535 | €2,198,057 | +€67,522 | +3.2% |
| Fixed assets | 21/28 | €1,754,536 | €2,003,835 | +€249,299 | +14.2% |
| Tangible fixed assets | 22/27 | €1,749,536 | €1,998,835 | +€249,299 | +14.2% |
| Land and buildings | 22 | €666,839 | €1,998,835 | +€1.3m | +199.7% |
| Assets under construction and advance payments | 27 | €1,082,696 | €0 | -€1.1m | -100.0% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €375,999 | €194,222 | -€181,777 | -48.3% |
| Amounts receivable after more than one year | 29 | €112,739 | €112,739 | = | 0.0% |
| Other amounts receivable | 291 | €112,739 | €112,739 | = | 0.0% |
| Stocks and contracts in progress | 3 | €50,512 | €0 | -€50,512 | -100.0% |
| Stocks | 30/36 | €50,512 | €0 | -€50,512 | -100.0% |
| Amounts receivable within one year | 40/41 | €30,011 | €49,428 | +€19,417 | +64.7% |
| Trade receivables | 40 | - | €2,415 | +€2,415 | |
| Other amounts receivable | 41 | €30,011 | €47,013 | +€17,002 | +56.7% |
| Cash at bank and in hand | 54/58 | €95,303 | €28,520 | -€66,783 | -70.1% |
| Deferred charges and accrued income | 490/1 | €87,434 | €3,535 | -€83,899 | -96.0% |
| Total equity and liabilities | 10/49 | €2,130,535 | €2,198,057 | +€67,522 | +3.2% |
| Equity | 10/15 | €837,095 | €893,907 | +€56,812 | +6.8% |
| Contributions | 10/11 | €175,000 | €175,000 | = | 0.0% |
| Capital | 10 | €175,000 | €175,000 | = | 0.0% |
| Issued capital | 100 | €175,000 | €175,000 | = | 0.0% |
| Reserves | 13 | €662,095 | €718,907 | +€56,812 | +8.6% |
| Non-distributable reserves | 130/1 | €17,500 | €17,500 | = | 0.0% |
| Legal reserve | 130 | €17,500 | €17,500 | = | 0.0% |
| Distributable reserves | 133 | €644,595 | €701,407 | +€56,812 | +8.8% |
| Amounts payable | 17/49 | €1,293,440 | €1,304,150 | +€10,710 | +0.8% |
| Amounts payable after more than one year | 17 | €1,111,789 | €1,196,255 | +€84,466 | +7.6% |
| Financial debts | 170/4 | €518,789 | €568,255 | +€49,466 | +9.5% |
| Other amounts payable | 178/9 | €593,000 | €628,000 | +€35,000 | +5.9% |
| Amounts payable within one year | 42/48 | €169,651 | €107,840 | -€61,810 | -36.4% |
| Current portion of amounts payable after more than one year | 42 | - | €65,491 | +€65,491 | |
| Trade debts | 44 | €6,323 | €42,245 | +€35,922 | +568.2% |
| Suppliers | 440/4 | €6,323 | €42,245 | +€35,922 | +568.2% |
| Other amounts payable | 47/48 | €163,328 | €105 | -€163,223 | -99.9% |
| Accrued charges and deferred income | 492/3 | €12,000 | €55 | -€11,945 | -99.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,031 | €50,899 | +€6,868 | +15.6% |
| Other operating charges | 640/8 | €18,566 | €19,178 | +€611 | +3.3% |
| Gross operating margin | 9900 | €169,417 | €163,672 | -€5,746 | -3.4% |
| Operating profit (loss) | 9901 | €106,821 | €93,596 | -€13,225 | -12.4% |
| Financial income | 75/76B | €250 | €625 | +€374 | +149.6% |
| Recurring financial income | 75 | €250 | €625 | +€374 | +149.6% |
| Financial charges | 65/66B | €2,159 | €28,228 | +€26,069 | +1207.7% |
| Recurring financial charges | 65 | €2,159 | €28,228 | +€26,069 | +1207.7% |
| Profit (loss) for the period before taxes | 9903 | €104,912 | €65,993 | -€38,920 | -37.1% |
| Income taxes | 67/77 | €3,896 | €9,181 | +€5,285 | +135.7% |
| Profit (loss) for the period | 9904 | €101,016 | €56,812 | -€44,204 | -43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €101,016 | €56,812 | -€44,204 | -43.8% |
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 12 October 2026 via checked.be.