BE-COOPERA: 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.
BE-COOPERA
Largest movements
- Cash -€417
down €417 (-32.4%), from €1,287 to €870
mainly Net result for the year (-€307) and Tax, wage and social debts (-€234)
- Profit (loss) carried forward -€307
down €307 (-10.6%), from -€2,894 to -€3,201
- Tax, wage and social debts -€234
down €234 (-100.0%), from €234 to €0
- Trade debts +€136
up €136 (+35.1%), from €388 to €524
- Taxes -€234
new in 2025: -€234
- Gross operating margin -€124
down €124, from €0 to -€124
- Purchases and services +€124
new in 2025: €124
- Financial charges -€33
down €33 (-52.5%), from €63 to €30
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 | €2,727 | €2,323 | -€405 | -14.8% |
| Current assets | 29/58 | €2,727 | €2,323 | -€405 | -14.8% |
| Amounts receivable within one year | 40/41 | €1,440 | €1,453 | +€13 | +0.9% |
| Other amounts receivable | 41 | €1,440 | €1,453 | +€13 | +0.9% |
| Cash at bank and in hand | 54/58 | €1,287 | €870 | -€417 | -32.4% |
| Total equity and liabilities | 10/49 | €2,727 | €2,323 | -€405 | -14.8% |
| Equity | 10/15 | €2,106 | €1,799 | -€307 | -14.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,894 | -€3,201 | -€307 | -10.6% |
| Amounts payable | 17/49 | €622 | €524 | -€98 | -15.7% |
| Amounts payable within one year | 42/48 | €622 | €524 | -€98 | -15.7% |
| Trade debts | 44 | €388 | €524 | +€136 | +35.1% |
| Suppliers | 440/4 | €388 | €524 | +€136 | +35.1% |
| Taxes, remuneration and social security | 45 | €234 | €0 | -€234 | -100.0% |
| Taxes | 450/3 | €234 | €0 | -€234 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €124 | +€124 | |
| Other operating charges | 640/8 | €388 | €387 | -€0 | 0.0% |
| Gross operating margin | 9900 | €0 | -€124 | -€124 | |
| Operating profit (loss) | 9901 | -€388 | -€511 | -€123 | -31.9% |
| Financial charges | 65/66B | €63 | €30 | -€33 | -52.5% |
| Recurring financial charges | 65 | €63 | €30 | -€33 | -52.5% |
| Profit (loss) for the period before taxes | 9903 | -€451 | -€541 | -€90 | -20.0% |
| Income taxes | 67/77 | - | -€234 | -€234 | |
| Profit (loss) for the period | 9904 | -€451 | -€307 | +€144 | +31.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€451 | -€307 | +€144 | +31.9% |
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 6 October 2026 via checked.be.