Andrew Scott Cooper: 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.
Andrew Scott Cooper
Largest movements
- Receivables within one year -€3,268
down €3,268 (-32.4%), from €10,102 to €6,834
- Tax, wage and social debts -€2,951
no longer reported in 2025 (was €2,951)
- Reserves -€223
down €223 (-14.1%), from €1,579 to €1,355
- Gross operating margin +€588
up €588 (+44.1%), from -€1,334 to -€746
- Other operating charges -€452
no longer reported in 2025 (was €452)
- Financial charges -€206
no longer reported in 2025 (was €206)
- Financial income -€166
down €166 (-24.1%), from €689 to €523
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,102 | €6,834 | -€3,268 | -32.4% |
| Current assets | 29/58 | €10,102 | €6,834 | -€3,268 | -32.4% |
| Amounts receivable within one year | 40/41 | €10,102 | €6,834 | -€3,268 | -32.4% |
| Other amounts receivable | 41 | €10,102 | €6,834 | -€3,268 | -32.4% |
| Total equity and liabilities | 10/49 | €10,102 | €6,834 | -€3,268 | -32.4% |
| Equity | 10/15 | €4,579 | €4,355 | -€223 | -4.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €1,579 | €1,355 | -€223 | -14.1% |
| Distributable reserves | 133 | €1,579 | €1,355 | -€223 | -14.1% |
| Amounts payable | 17/49 | €5,523 | €2,479 | -€3,045 | -55.1% |
| Amounts payable within one year | 42/48 | €5,523 | €2,479 | -€3,045 | -55.1% |
| Trade debts | 44 | €2,573 | €2,479 | -€94 | -3.7% |
| Suppliers | 440/4 | €2,573 | €2,479 | -€94 | -3.7% |
| Taxes, remuneration and social security | 45 | €2,951 | - | -€2,951 | |
| Taxes | 450/3 | €2,951 | - | -€2,951 | |
| Other operating charges | 640/8 | €452 | - | -€452 | |
| Gross operating margin | 9900 | -€1,334 | -€746 | +€588 | +44.1% |
| Operating profit (loss) | 9901 | -€1,787 | -€746 | +€1,040 | +58.2% |
| Financial income | 75/76B | €689 | €523 | -€166 | -24.1% |
| Recurring financial income | 75 | €689 | €523 | -€166 | -24.1% |
| Financial charges | 65/66B | €206 | - | -€206 | |
| Recurring financial charges | 65 | €206 | - | -€206 | |
| Profit (loss) for the period before taxes | 9903 | -€1,303 | -€223 | +€1,080 | +82.9% |
| Income taxes | 67/77 | -€11 | - | +€11 | |
| Profit (loss) for the period | 9904 | -€1,292 | -€223 | +€1,069 | +82.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,292 | -€223 | +€1,069 | +82.7% |
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.