BALKAN - COOP: 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.
BALKAN - COOP
Largest movements
- Cash +€3,684
up €3,684 (+56.1%), from €6,567 to €10,251
mainly Net result for the year (+€16,018) and Stocks and contracts (+€2,066)
- Stocks and contracts -€2,066
down €2,066 (-52.0%), from €3,972 to €1,906
- Deferred charges and accrued income +€941
new in 2025: €941
- Financial fixed assets -€647
no longer reported in 2025 (was €647)
- Receivables within one year +€627
up €627 (+36.0%), from €1,740 to €2,367
of which Trade receivables: +€701
- Profit (loss) carried forward +€16,018
up €16,018 (+60.8%), from -€26,335 to -€10,317
- Trade debts -€8,413
no longer reported in 2025 (was €8,413)
- Tax, wage and social debts -€5,067
down €5,067 (-64.7%), from €7,830 to €2,763
of which Remuneration and social security: -€6,310
- Gross operating margin +€28,155
up €28,155 (+1,228%), from €2,292 to €30,447
- Staff costs -€2,788
down €2,788 (-20.7%), from €13,498 to €10,710
- Taxes +€1,514
new in 2025: €1,514
- Other operating charges +€980
up €980 (+112%), from €871 to €1,851
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 | €12,926 | €15,465 | +€2,538 | +19.6% |
| Fixed assets | 21/28 | €647 | - | -€647 | |
| Financial fixed assets | 28 | €647 | - | -€647 | |
| Current assets | 29/58 | €12,279 | €15,465 | +€3,185 | +25.9% |
| Stocks and contracts in progress | 3 | €3,972 | €1,906 | -€2,066 | -52.0% |
| Stocks | 30/36 | €3,972 | €1,906 | -€2,066 | -52.0% |
| Amounts receivable within one year | 40/41 | €1,740 | €2,367 | +€627 | +36.0% |
| Trade receivables | 40 | €1,666 | €2,367 | +€701 | +42.1% |
| Other amounts receivable | 41 | €74 | - | -€74 | |
| Cash at bank and in hand | 54/58 | €6,567 | €10,251 | +€3,684 | +56.1% |
| Deferred charges and accrued income | 490/1 | - | €941 | +€941 | |
| Total equity and liabilities | 10/49 | €12,926 | €15,465 | +€2,538 | +19.6% |
| Equity | 10/15 | -€3,317 | €12,702 | +€16,018 | |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €4,268 | €4,268 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,382 | €1,382 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,382 | €1,382 | = | 0.0% |
| Distributable reserves | 133 | €2,886 | €2,886 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,335 | -€10,317 | +€16,018 | +60.8% |
| Amounts payable | 17/49 | €16,243 | €2,763 | -€13,480 | -83.0% |
| Amounts payable within one year | 42/48 | €16,243 | €2,763 | -€13,480 | -83.0% |
| Trade debts | 44 | €8,413 | - | -€8,413 | |
| Suppliers | 440/4 | €8,413 | - | -€8,413 | |
| Taxes, remuneration and social security | 45 | €7,830 | €2,763 | -€5,067 | -64.7% |
| Taxes | 450/3 | €1,519 | €2,763 | +€1,244 | +81.8% |
| Remuneration and social security | 454/9 | €6,310 | - | -€6,310 | |
| Remuneration, social security and pensions | 62 | €13,498 | €10,710 | -€2,788 | -20.7% |
| Other operating charges | 640/8 | €871 | €1,851 | +€980 | +112% |
| Gross operating margin | 9900 | €2,292 | €30,447 | +€28,155 | +1,228% |
| Operating profit (loss) | 9901 | -€12,077 | €17,886 | +€29,963 | |
| Financial income | 75/76B | €98 | - | -€98 | |
| Recurring financial income | 75 | €98 | - | -€98 | |
| Financial charges | 65/66B | €200 | €354 | +€154 | +77.2% |
| Recurring financial charges | 65 | €200 | €354 | +€154 | +77.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,179 | €17,532 | +€29,711 | |
| Income taxes | 67/77 | - | €1,514 | +€1,514 | |
| Profit (loss) for the period | 9904 | -€12,179 | €16,018 | +€28,197 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,179 | €16,018 | +€28,197 |
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 19 October 2026 via checked.be.