CPRmarketing: 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.
CPRmarketing
Largest movements
- Cash -€84,210
down €84,210 (-83.4%), from €100,949 to €16,739
mainly Debts after one year (-€139,942) and Accrued charges and deferred income (-€18,370)
- Receivables within one year -€31,473
down €31,473 (-63.4%), from €49,674 to €18,201
of which Trade receivables: -€17,134
- Tangible fixed assets -€10,251
down €10,251 (-2.3%), from €440,172 to €429,920
of which Land and buildings: -€10,259
- Debts after one year -€139,942
no longer reported in 2025 (was €139,942)
- Reserves +€41,348
up €41,348 (+10.9%), from €379,045 to €420,394
of which Distributable reserves: +€41,348
- Accrued charges and deferred income -€18,370
down €18,370 (-63.2%), from €29,077 to €10,707
- Current portion of long-term debt -€7,593
no longer reported in 2025 (was €7,593)
- Gross operating margin +€19,394
up €19,394 (+25.5%), from €76,154 to €95,548
- Depreciation +€18,633
up €18,633 (+216%), from €8,622 to €27,255
- Financial income -€8,367
down €8,367 (-99.6%), from €8,402 to €35
- Taxes +€2,066
up €2,066 (+14.8%), from €13,992 to €16,058
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 | €596,387 | €473,522 | -€122,865 | -20.6% |
| Fixed assets | 21/28 | €440,172 | €429,920 | -€10,251 | -2.3% |
| Tangible fixed assets | 22/27 | €440,172 | €429,920 | -€10,251 | -2.3% |
| Land and buildings | 22 | €400,155 | €389,897 | -€10,259 | -2.6% |
| Plant, machinery and equipment | 23 | €1,950 | €1,043 | -€907 | -46.5% |
| Furniture and vehicles | 24 | €38,066 | €38,980 | +€915 | +2.4% |
| Current assets | 29/58 | €156,215 | €43,601 | -€112,614 | -72.1% |
| Amounts receivable within one year | 40/41 | €49,674 | €18,201 | -€31,473 | -63.4% |
| Trade receivables | 40 | €31,394 | €14,260 | -€17,134 | -54.6% |
| Other amounts receivable | 41 | €18,280 | €3,942 | -€14,338 | -78.4% |
| Cash at bank and in hand | 54/58 | €100,949 | €16,739 | -€84,210 | -83.4% |
| Deferred charges and accrued income | 490/1 | €5,592 | €8,661 | +€3,069 | +54.9% |
| Total equity and liabilities | 10/49 | €596,387 | €473,522 | -€122,865 | -20.6% |
| Equity | 10/15 | €385,245 | €426,594 | +€41,348 | +10.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €379,045 | €420,394 | +€41,348 | +10.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,531 | €17,531 | = | 0.0% |
| Distributable reserves | 133 | €359,655 | €401,003 | +€41,348 | +11.5% |
| Amounts payable | 17/49 | €211,141 | €46,928 | -€164,213 | -77.8% |
| Amounts payable after more than one year | 17 | €139,942 | - | -€139,942 | |
| Financial debts | 170/4 | €139,942 | - | -€139,942 | |
| Amounts payable within one year | 42/48 | €42,123 | €36,221 | -€5,902 | -14.0% |
| Current portion of amounts payable after more than one year | 42 | €7,593 | - | -€7,593 | |
| Trade debts | 44 | €1,818 | €2,054 | +€236 | +13.0% |
| Suppliers | 440/4 | €1,818 | €2,054 | +€236 | +13.0% |
| Taxes, remuneration and social security | 45 | €4,466 | €3,500 | -€966 | -21.6% |
| Taxes | 450/3 | €4,466 | €3,500 | -€966 | -21.6% |
| Other amounts payable | 47/48 | €28,247 | €30,667 | +€2,420 | +8.6% |
| Accrued charges and deferred income | 492/3 | €29,077 | €10,707 | -€18,370 | -63.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,622 | €27,255 | +€18,633 | +216% |
| Other operating charges | 640/8 | €1,934 | €2,803 | +€870 | +45.0% |
| Non-recurring operating charges | 66A | €14,999 | - | -€14,999 | |
| Gross operating margin | 9900 | €76,154 | €95,548 | +€19,394 | +25.5% |
| Operating profit (loss) | 9901 | €50,599 | €65,490 | +€14,891 | +29.4% |
| Financial income | 75/76B | €8,402 | €35 | -€8,367 | -99.6% |
| Recurring financial income | 75 | €8,402 | €35 | -€8,367 | -99.6% |
| Financial charges | 65/66B | €7,666 | €8,118 | +€452 | +5.9% |
| Recurring financial charges | 65 | €7,666 | €8,118 | +€452 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | €51,335 | €57,407 | +€6,072 | +11.8% |
| Income taxes | 67/77 | €13,992 | €16,058 | +€2,066 | +14.8% |
| Profit (loss) for the period | 9904 | €37,343 | €41,348 | +€4,006 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €37,343 | €41,348 | +€4,006 | +10.7% |
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 17 October 2026 via checked.be.