BEYOND COOPERATION: 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.
BEYOND COOPERATION
Largest movements
- Cash +€17,664
up €17,664 (+13.9%), from €126,917 to €144,581
mainly Net result for the year (+€9,387) and Other debts (+€7,178)
- Tangible fixed assets -€2,389
down €2,389 (-17.0%), from €14,021 to €11,632
- Stocks and contracts -€2,201
down €2,201 (-66.3%), from €3,317 to €1,117
- Profit (loss) carried forward +€9,387
up €9,387 (+8.0%), from €117,585 to €126,972
- Other debts +€7,178
up €7,178 (+307.1%), from €2,337 to €9,515
- Accrued charges and deferred income -€3,200
down €3,200 (-65.2%), from €4,910 to €1,710
- Tax, wage and social debts -€2,465
down €2,465 (-20.3%), from €12,117 to €9,652
of which Remuneration and social security: -€3,611
- Staff costs +€33,431
up €33,431 (+77.3%), from €43,273 to €76,704
- Gross operating margin +€31,727
up €31,727 (+50.0%), from €63,434 to €95,161
- Other operating charges +€1,222
up €1,222 (+45.6%), from €2,678 to €3,900
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 | €149,692 | €161,969 | +€12,278 | +8.2% |
| Fixed assets | 21/28 | €15,521 | €13,132 | -€2,389 | -15.4% |
| Tangible fixed assets | 22/27 | €14,021 | €11,632 | -€2,389 | -17.0% |
| Plant, machinery and equipment | 23 | €14,021 | €11,632 | -€2,389 | -17.0% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €134,171 | €148,838 | +€14,667 | +10.9% |
| Stocks and contracts in progress | 3 | €3,317 | €1,117 | -€2,201 | -66.3% |
| Stocks | 30/36 | €3,317 | €1,117 | -€2,201 | -66.3% |
| Amounts receivable within one year | 40/41 | €2,887 | €2,920 | +€33 | +1.1% |
| Trade receivables | 40 | €2,887 | €1,300 | -€1,588 | -55.0% |
| Other amounts receivable | 41 | - | €1,620 | +€1,620 | |
| Cash at bank and in hand | 54/58 | €126,917 | €144,581 | +€17,664 | +13.9% |
| Deferred charges and accrued income | 490/1 | €1,049 | €220 | -€829 | -79.0% |
| Total equity and liabilities | 10/49 | €149,692 | €161,969 | +€12,278 | +8.2% |
| Equity | 10/15 | €125,645 | €135,032 | +€9,387 | +7.5% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Capital | 10 | €8,060 | €8,060 | = | 0.0% |
| Issued capital | 100 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €117,585 | €126,972 | +€9,387 | +8.0% |
| Amounts payable | 17/49 | €24,047 | €26,938 | +€2,891 | +12.0% |
| Amounts payable within one year | 42/48 | €19,136 | €25,228 | +€6,091 | +31.8% |
| Trade debts | 44 | €4,682 | €6,060 | +€1,378 | +29.4% |
| Suppliers | 440/4 | €4,682 | €6,060 | +€1,378 | +29.4% |
| Taxes, remuneration and social security | 45 | €12,117 | €9,652 | -€2,465 | -20.3% |
| Taxes | 450/3 | €3,577 | €4,724 | +€1,147 | +32.1% |
| Remuneration and social security | 454/9 | €8,540 | €4,928 | -€3,611 | -42.3% |
| Other amounts payable | 47/48 | €2,337 | €9,515 | +€7,178 | +307.1% |
| Accrued charges and deferred income | 492/3 | €4,910 | €1,710 | -€3,200 | -65.2% |
| Remuneration, social security and pensions | 62 | €43,273 | €76,704 | +€33,431 | +77.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,457 | €3,910 | +€453 | +13.1% |
| Other operating charges | 640/8 | €2,678 | €3,900 | +€1,222 | +45.6% |
| Gross operating margin | 9900 | €63,434 | €95,161 | +€31,727 | +50.0% |
| Operating profit (loss) | 9901 | €14,026 | €10,647 | -€3,380 | -24.1% |
| Financial income | 75/76B | €200 | €580 | +€379 | +189.3% |
| Recurring financial income | 75 | €200 | €580 | +€379 | +189.3% |
| Financial charges | 65/66B | €612 | €1,460 | +€848 | +138.5% |
| Recurring financial charges | 65 | €612 | €1,460 | +€848 | +138.5% |
| Profit (loss) for the period before taxes | 9903 | €13,614 | €9,767 | -€3,848 | -28.3% |
| Income taxes | 67/77 | €339 | €380 | +€41 | +12.1% |
| Profit (loss) for the period | 9904 | €13,276 | €9,387 | -€3,889 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,276 | €9,387 | -€3,889 | -29.3% |
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 11 October 2026 via checked.be.