Cospro: 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.
Cospro
Largest movements
- Cash -€170,018
down €170,018 (-78.1%), from €217,782 to €47,763
mainly Contributions, distributions and other (-€117,647) and Receivables within one year (-€29,269)
- Receivables within one year +€29,269
up €29,269 (+285.0%), from €10,271 to €39,540
of which Other amounts receivable: +€15,957
- Tangible fixed assets -€20,833
down €20,833 (-25.0%), from €83,407 to €62,574
of which Furniture and vehicles: -€23,824
- Reserves -€117,647
down €117,647 (-56.7%), from €207,670 to €90,023
- Profit (loss) carried forward -€27,019
new in 2025: -€27,019
- Tax, wage and social debts -€19,874
down €19,874 (-99.2%), from €20,026 to €152
- Debts after one year -€13,635
down €13,635 (-41.4%), from €32,898 to €19,262
- Trade debts +€12,669
up €12,669 (+283.7%), from €4,466 to €17,135
- Gross operating margin -€130,445
down €130,445 (-97.3%), from €134,110 to €3,665
- Taxes -€21,841
down €21,841 (-98.3%), from €22,229 to €388
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 | €319,298 | €156,535 | -€162,763 | -51.0% |
| Fixed assets | 21/28 | €83,467 | €62,634 | -€20,833 | -25.0% |
| Tangible fixed assets | 22/27 | €83,407 | €62,574 | -€20,833 | -25.0% |
| Plant, machinery and equipment | 23 | €696 | €4,037 | +€3,341 | +480.2% |
| Furniture and vehicles | 24 | €70,985 | €47,162 | -€23,824 | -33.6% |
| Other tangible fixed assets | 26 | €11,725 | €11,375 | -€350 | -3.0% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €235,831 | €93,901 | -€141,930 | -60.2% |
| Amounts receivable within one year | 40/41 | €10,271 | €39,540 | +€29,269 | +285.0% |
| Trade receivables | 40 | €0 | €13,312 | +€13,312 | |
| Other amounts receivable | 41 | €10,271 | €26,228 | +€15,957 | +155.4% |
| Cash at bank and in hand | 54/58 | €217,782 | €47,763 | -€170,018 | -78.1% |
| Deferred charges and accrued income | 490/1 | €7,778 | €6,598 | -€1,180 | -15.2% |
| Total equity and liabilities | 10/49 | €319,298 | €156,535 | -€162,763 | -51.0% |
| Equity | 10/15 | €209,670 | €65,004 | -€144,666 | -69.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €207,670 | €90,023 | -€117,647 | -56.7% |
| Distributable reserves | 133 | €207,670 | €90,023 | -€117,647 | -56.7% |
| Profit (loss) carried forward | 14 | - | -€27,019 | -€27,019 | |
| Amounts payable | 17/49 | €109,628 | €91,531 | -€18,097 | -16.5% |
| Amounts payable after more than one year | 17 | €32,898 | €19,262 | -€13,635 | -41.4% |
| Financial debts | 170/4 | €32,898 | €19,262 | -€13,635 | -41.4% |
| Amounts payable within one year | 42/48 | €73,943 | €69,608 | -€4,334 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €12,977 | €13,635 | +€659 | +5.1% |
| Trade debts | 44 | €4,466 | €17,135 | +€12,669 | +283.7% |
| Suppliers | 440/4 | €4,466 | €17,135 | +€12,669 | +283.7% |
| Taxes, remuneration and social security | 45 | €20,026 | €152 | -€19,874 | -99.2% |
| Taxes | 450/3 | €20,026 | €152 | -€19,874 | -99.2% |
| Other amounts payable | 47/48 | €36,475 | €38,686 | +€2,211 | +6.1% |
| Accrued charges and deferred income | 492/3 | €2,788 | €2,661 | -€127 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,468 | €24,379 | -€1,088 | -4.3% |
| Other operating charges | 640/8 | €414 | €1,042 | +€628 | +151.6% |
| Gross operating margin | 9900 | €134,110 | €3,665 | -€130,445 | -97.3% |
| Operating profit (loss) | 9901 | €108,229 | -€21,756 | -€129,985 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €5,738 | €4,875 | -€863 | -15.0% |
| Recurring financial charges | 65 | €5,738 | €4,875 | -€863 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €102,491 | -€26,631 | -€129,122 | |
| Income taxes | 67/77 | €22,229 | €388 | -€21,841 | -98.3% |
| Profit (loss) for the period | 9904 | €80,262 | -€27,019 | -€107,281 | |
| Profit (loss) for the period to be appropriated | 9905 | €80,262 | -€27,019 | -€107,281 |
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 8 October 2026 via checked.be.