PROSPERO COPRINUS: 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.
PROSPERO COPRINUS
Largest movements
- Cash +€12,106
up €12,106 (+45.5%), from €26,616 to €38,723
mainly Net result for the year (+€8,176) and Receivables within one year (+€7,678)
- Receivables within one year -€7,678
down €7,678 (-100.0%), from €7,678 to €0
- Deferred charges and accrued income -€500
down €500 (-100.0%), from €500 to €0
- Tax, wage and social debts +€6,318
up €6,318 (+63.8%), from €9,903 to €16,221
- Reserves -€3,410
down €3,410 (-14.8%), from €23,112 to €19,701
- Trade debts +€715
up €715 (+233.1%), from €307 to €1,022
- Gross operating margin -€18,088
down €18,088 (-59.5%), from €30,409 to €12,320
- Taxes -€2,644
down €2,644 (-39.5%), from €6,696 to €4,053
- Depreciation -€337
down €337 (-57.8%), from €584 to €246
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 | €35,312 | €38,994 | +€3,682 | +10.4% |
| Fixed assets | 21/28 | €518 | €272 | -€246 | -47.5% |
| Tangible fixed assets | 22/27 | €518 | €272 | -€246 | -47.5% |
| Plant, machinery and equipment | 23 | €518 | €272 | -€246 | -47.5% |
| Current assets | 29/58 | €34,794 | €38,723 | +€3,928 | +11.3% |
| Amounts receivable within one year | 40/41 | €7,678 | €0 | -€7,678 | -100.0% |
| Other amounts receivable | 41 | €7,678 | €0 | -€7,678 | -100.0% |
| Cash at bank and in hand | 54/58 | €26,616 | €38,723 | +€12,106 | +45.5% |
| Deferred charges and accrued income | 490/1 | €500 | €0 | -€500 | -100.0% |
| Total equity and liabilities | 10/49 | €35,312 | €38,994 | +€3,682 | +10.4% |
| Equity | 10/15 | €24,912 | €21,501 | -€3,410 | -13.7% |
| Contributions | 10/11 | €1,800 | €1,800 | = | 0.0% |
| Reserves | 13 | €23,112 | €19,701 | -€3,410 | -14.8% |
| Distributable reserves | 133 | €23,112 | €19,701 | -€3,410 | -14.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €10,401 | €17,493 | +€7,092 | +68.2% |
| Amounts payable within one year | 42/48 | €10,210 | €17,243 | +€7,033 | +68.9% |
| Trade debts | 44 | €307 | €1,022 | +€715 | +233.1% |
| Suppliers | 440/4 | €307 | €1,022 | +€715 | +233.1% |
| Taxes, remuneration and social security | 45 | €9,903 | €16,221 | +€6,318 | +63.8% |
| Taxes | 450/3 | €9,903 | €16,221 | +€6,318 | +63.8% |
| Accrued charges and deferred income | 492/3 | €191 | €250 | +€59 | +30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €584 | €246 | -€337 | -57.8% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €30,409 | €12,320 | -€18,088 | -59.5% |
| Operating profit (loss) | 9901 | €29,707 | €11,954 | -€17,753 | -59.8% |
| Financial income | 75/76B | €275 | €428 | +€153 | +55.8% |
| Recurring financial income | 75 | €275 | €428 | +€153 | +55.8% |
| Financial charges | 65/66B | €173 | €153 | -€20 | -11.6% |
| Recurring financial charges | 65 | €173 | €153 | -€20 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €29,808 | €12,229 | -€17,579 | -59.0% |
| Income taxes | 67/77 | €6,696 | €4,053 | -€2,644 | -39.5% |
| Profit (loss) for the period | 9904 | €23,112 | €8,176 | -€14,936 | -64.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,112 | €8,176 | -€14,936 | -64.6% |
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 7 October 2026 via checked.be.