CPR INVEST: 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.
CPR INVEST
Largest movements
- Tangible fixed assets +€202,653
up €202,653 (+227%), from €89,289 to €291,942
- Cash -€3,704
down €3,704 (-99.6%), from €3,718 to €14
mainly Investment in fixed assets (net) (-€223,467) and Net result for the year (-€32,876)
- Debts after one year +€218,288
up €218,288 (+247%), from €88,399 to €306,686
- Profit (loss) carried forward -€32,876
down €32,876 (-60.8%), from -€54,045 to -€86,921
- Trade debts +€10,387
up €10,387 (+105%), from €9,889 to €20,276
- Depreciation +€19,417
up €19,417 (+674%), from €2,880 to €22,297
- Financial charges +€8,173
up €8,173 (+1,375%), from €594 to €8,767
- Turnover +€3,300
new in 2025: €3,300
- Gross operating margin +€3,105
up €3,105 (+63.9%), from -€4,863 to -€1,758
- Purchases and services +€195
up €195 (+1.3%), from €14,999 to €15,194
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 | €104,744 | €302,210 | +€197,466 | +189% |
| Fixed assets | 21/28 | €101,027 | €302,197 | +€201,170 | +199% |
| Intangible fixed assets | 21 | €8,737 | €7,254 | -€1,483 | -17.0% |
| Tangible fixed assets | 22/27 | €89,289 | €291,942 | +€202,653 | +227% |
| Plant, machinery and equipment | 23 | €89,289 | €291,942 | +€202,653 | +227% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €3,718 | €14 | -€3,704 | -99.6% |
| Cash at bank and in hand | 54/58 | €3,718 | €14 | -€3,704 | -99.6% |
| Total equity and liabilities | 10/49 | €104,744 | €302,210 | +€197,466 | +189% |
| Equity | 10/15 | -€33,594 | -€66,470 | -€32,876 | -97.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,045 | -€86,921 | -€32,876 | -60.8% |
| Amounts payable | 17/49 | €138,338 | €368,680 | +€230,342 | +167% |
| Amounts payable after more than one year | 17 | €88,399 | €306,686 | +€218,288 | +247% |
| Financial debts | 170/4 | €88,399 | €306,686 | +€218,288 | +247% |
| Amounts payable within one year | 42/48 | €47,595 | €59,648 | +€12,054 | +25.3% |
| Trade debts | 44 | €9,889 | €20,276 | +€10,387 | +105% |
| Suppliers | 440/4 | €9,889 | €20,276 | +€10,387 | +105% |
| Other amounts payable | 47/48 | €37,706 | €39,372 | +€1,667 | +4.4% |
| Accrued charges and deferred income | 492/3 | €2,345 | €2,345 | = | 0.0% |
| Turnover | 70 | - | €3,300 | +€3,300 | |
| Goods, raw materials, services and sundry goods | 60/61 | €14,999 | €15,194 | +€195 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,880 | €22,297 | +€19,417 | +674% |
| Other operating charges | 640/8 | - | €53 | +€53 | |
| Gross operating margin | 9900 | -€4,863 | -€1,758 | +€3,105 | +63.9% |
| Operating profit (loss) | 9901 | -€7,743 | -€24,108 | -€16,365 | -211% |
| Financial charges | 65/66B | €594 | €8,767 | +€8,173 | +1,375% |
| Recurring financial charges | 65 | €594 | €8,767 | +€8,173 | +1,375% |
| Profit (loss) for the period before taxes | 9903 | -€8,338 | -€32,876 | -€24,538 | -294% |
| Profit (loss) for the period | 9904 | -€8,338 | -€32,876 | -€24,538 | -294% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,338 | -€32,876 | -€24,538 | -294% |
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 1 November 2026 via checked.be.