BIFO 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.
BIFO COOP
Largest movements
- Cash -€13,360
down €13,360 (-44.9%), from €29,754 to €16,393
mainly Debts (-€19,006) and Net result for the year (-€2,932)
- Receivables within one year -€10,261
down €10,261 (-48.0%), from €21,360 to €11,099
- Debts -€19,006
down €19,006 (-91.1%), from €20,873 to €1,867
- Profit (loss) carried forward -€2,932
down €2,932 (-8.4%), from -€34,805 to -€37,737
- Contributions -€1,646
down €1,646 (-1.4%), from €114,641 to €112,995
- Gross operating margin -€905
down €905 (-59.4%), from -€1,524 to -€2,430
From the 2018 result to the 2019 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 2018 and 2019 balance sheets and the 2019 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2018 | 2019 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,708 | €77,125 | -€23,583 | -23.4% |
| Current assets | 29/58 | €100,708 | €77,125 | -€23,583 | -23.4% |
| Amounts receivable within one year | 40/41 | €21,360 | €11,099 | -€10,261 | -48.0% |
| Current investments | 50/53 | €49,594 | €49,632 | +€38 | +0.1% |
| Cash at bank and in hand | 54/58 | €29,754 | €16,393 | -€13,360 | -44.9% |
| Total equity and liabilities | 10/49 | €100,708 | €77,125 | -€23,583 | -23.4% |
| Equity | 10/15 | €79,835 | €75,258 | -€4,578 | -5.7% |
| Contributions | 10/11 | €114,641 | €112,995 | -€1,646 | -1.4% |
| Profit (loss) carried forward | 14 | -€34,805 | -€37,737 | -€2,932 | -8.4% |
| Amounts payable | 17/49 | €20,873 | €1,867 | -€19,006 | -91.1% |
| Amounts payable within one year | 42/48 | €20,873 | €1,791 | -€19,082 | -91.4% |
| Trade debts | 44 | €20,873 | €1,791 | -€19,082 | -91.4% |
| Gross operating margin | 9900 | -€1,524 | -€2,430 | -€905 | -59.4% |
| Operating profit (loss) | 9901 | -€1,872 | -€2,841 | -€969 | -51.8% |
| Recurring financial income | 75 | €5 | €61 | +€55 | +1,032% |
| Recurring financial charges | 65 | €139 | €136 | -€4 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,006 | -€2,916 | -€910 | -45.4% |
| Income taxes | 67/77 | €1 | €16 | +€16 | +1,972% |
| Profit (loss) for the period | 9904 | -€2,007 | -€2,932 | -€925 | -46.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,007 | -€2,932 | -€925 | -46.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2018 and 31 December 2019. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.