CoProGest: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
CoProGest
Largest movements
- Receivables within one year +€22,744
up €22,744 (+989%), from €2,299 to €25,042
of which Trade receivables: +€18,326
- Tangible fixed assets -€16,747
down €16,747 (-46.9%), from €35,745 to €18,998
of which Furniture and vehicles: -€10,623
- Cash -€1,728
down €1,728 (-7.4%), from €23,463 to €21,735
mainly Receivables within one year (-€22,744) and Contributions, distributions and other (-€12,000)
- Financial fixed assets +€1,600
new in 2025: €1,600
- Other debts +€14,362
up €14,362 (+660%), from €2,176 to €16,538
- Current portion of long-term debt -€4,336
no longer reported in 2025 (was €4,336)
- Tax, wage and social debts -€3,376
down €3,376 (-27.2%), from €12,417 to €9,040
of which Remuneration and social security: -€2,000
- Profit (loss) carried forward -€2,819
down €2,819 (-51.9%), from €5,428 to €2,609
- Trade debts +€2,114
up €2,114 (+38.2%), from €5,535 to €7,649
- Gross operating margin +€12,899
up €12,899 (+74.8%), from €17,234 to €30,133
- Taxes +€2,516
up €2,516 (+78.4%), from €3,208 to €5,724
- Depreciation -€1,128
down €1,128 (-7.9%), from €14,206 to €13,078
- Financial charges -€440
down €440 (-71.3%), from €617 to €177
- Other operating charges +€371
up €371 (+23.1%), from €1,608 to €1,979
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,778 | €68,724 | +€5,946 | +9.5% |
| Fixed assets | 21/28 | €35,745 | €20,598 | -€15,147 | -42.4% |
| Tangible fixed assets | 22/27 | €35,745 | €18,998 | -€16,747 | -46.9% |
| Plant, machinery and equipment | 23 | €5,130 | €3,093 | -€2,037 | -39.7% |
| Furniture and vehicles | 24 | €17,951 | €7,328 | -€10,623 | -59.2% |
| Other tangible fixed assets | 26 | €12,663 | €8,577 | -€4,087 | -32.3% |
| Financial fixed assets | 28 | - | €1,600 | +€1,600 | |
| Current assets | 29/58 | €27,034 | €48,126 | +€21,093 | +78.0% |
| Amounts receivable within one year | 40/41 | €2,299 | €25,042 | +€22,744 | +989% |
| Trade receivables | 40 | €1,740 | €20,066 | +€18,326 | +1,053% |
| Other amounts receivable | 41 | €559 | €4,976 | +€4,417 | +791% |
| Cash at bank and in hand | 54/58 | €23,463 | €21,735 | -€1,728 | -7.4% |
| Deferred charges and accrued income | 490/1 | €1,272 | €1,349 | +€76 | +6.0% |
| Total equity and liabilities | 10/49 | €62,778 | €68,724 | +€5,946 | +9.5% |
| Equity | 10/15 | €37,928 | €35,109 | -€2,819 | -7.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,428 | €2,609 | -€2,819 | -51.9% |
| Amounts payable | 17/49 | €24,850 | €33,615 | +€8,765 | +35.3% |
| Amounts payable within one year | 42/48 | €24,463 | €33,228 | +€8,765 | +35.8% |
| Current portion of amounts payable after more than one year | 42 | €4,336 | - | -€4,336 | |
| Trade debts | 44 | €5,535 | €7,649 | +€2,114 | +38.2% |
| Suppliers | 440/4 | €5,535 | €7,649 | +€2,114 | +38.2% |
| Taxes, remuneration and social security | 45 | €12,417 | €9,040 | -€3,376 | -27.2% |
| Taxes | 450/3 | €10,417 | €9,040 | -€1,376 | -13.2% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €2,176 | €16,538 | +€14,362 | +660% |
| Accrued charges and deferred income | 492/3 | €387 | €387 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,206 | €13,078 | -€1,128 | -7.9% |
| Other operating charges | 640/8 | €1,608 | €1,979 | +€371 | +23.1% |
| Gross operating margin | 9900 | €17,234 | €30,133 | +€12,899 | +74.8% |
| Operating profit (loss) | 9901 | €1,420 | €15,076 | +€13,656 | +962% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €617 | €177 | -€440 | -71.3% |
| Recurring financial charges | 65 | €617 | €177 | -€440 | -71.3% |
| Profit (loss) for the period before taxes | 9903 | €803 | €14,905 | +€14,102 | +1,755% |
| Income taxes | 67/77 | €3,208 | €5,724 | +€2,516 | +78.4% |
| Profit (loss) for the period | 9904 | -€2,405 | €9,181 | +€11,586 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,405 | €9,181 | +€11,586 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.