COOF: what changed
COOF
Largest movements
- Receivables within one year +€5,234
up €5,234 (+57.1%), from €9,164 to €14,398
of which Trade receivables: +€6,655
- Tangible fixed assets -€3,691
down €3,691 (-7.4%), from €49,851 to €46,160
of which Furniture and vehicles: -€2,059
- Cash +€3,574
up €3,574 (+12.9%), from €27,711 to €31,286
mainly Trade debts (+€12,471) and Depreciation (+€10,702)
- Stocks and contracts +€2,512
up €2,512 (+13.5%), from €18,627 to €21,139
- Intangible fixed assets -€1,850
down €1,850 (-19.4%), from €9,556 to €7,706
- Trade debts +€12,471
up €12,471 (+16.6%), from €74,946 to €87,417
- Tax, wage and social debts -€11,899
down €11,899 (-49.8%), from €23,889 to €11,990
of which Remuneration and social security: -€13,207
- Profit (loss) carried forward +€3,949
up €3,949 (+4.5%), from -€88,421 to -€84,472
- Contributions +€1,560
up €1,560 (+1.6%), from €98,625 to €100,185
- Staff costs -€28,295
down €28,295 (-29.5%), from €95,997 to €67,702
- Gross operating margin +€8,809
up €8,809 (+11.4%), from €77,099 to €85,908
- Financial charges +€987
up €987 (+38.2%), from €2,582 to €3,568
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €121,423 | €127,504 | +€6,081 | +5.0% |
| Fixed assets | 21/28 | €60,887 | €55,352 | -€5,535 | -9.1% |
| Intangible fixed assets | 21 | €9,556 | €7,706 | -€1,850 | -19.4% |
| Tangible fixed assets | 22/27 | €49,851 | €46,160 | -€3,691 | -7.4% |
| Land and buildings | 22 | €23,246 | €23,246 | = | 0.0% |
| Plant, machinery and equipment | 23 | €14,888 | €13,256 | -€1,632 | -11.0% |
| Furniture and vehicles | 24 | €11,717 | €9,658 | -€2,059 | -17.6% |
| Financial fixed assets | 28 | €1,480 | €1,486 | +€6 | +0.4% |
| Current assets | 29/58 | €60,536 | €72,152 | +€11,616 | +19.2% |
| Stocks and contracts in progress | 3 | €18,627 | €21,139 | +€2,512 | +13.5% |
| Stocks | 30/36 | €18,627 | €21,139 | +€2,512 | +13.5% |
| Amounts receivable within one year | 40/41 | €9,164 | €14,398 | +€5,234 | +57.1% |
| Trade receivables | 40 | €5,680 | €12,335 | +€6,655 | +117% |
| Other amounts receivable | 41 | €3,484 | €2,062 | -€1,422 | -40.8% |
| Cash at bank and in hand | 54/58 | €27,711 | €31,286 | +€3,574 | +12.9% |
| Deferred charges and accrued income | 490/1 | €5,034 | €5,330 | +€296 | +5.9% |
| Total equity and liabilities | 10/49 | €121,423 | €127,504 | +€6,081 | +5.0% |
| Equity | 10/15 | €10,204 | €15,712 | +€5,509 | +54.0% |
| Contributions | 10/11 | €98,625 | €100,185 | +€1,560 | +1.6% |
| Profit (loss) carried forward | 14 | -€88,421 | -€84,472 | +€3,949 | +4.5% |
| Amounts payable | 17/49 | €111,220 | €111,792 | +€572 | +0.5% |
| Amounts payable within one year | 42/48 | €111,220 | €111,792 | +€572 | +0.5% |
| Trade debts | 44 | €74,946 | €87,417 | +€12,471 | +16.6% |
| Suppliers | 440/4 | €74,946 | €87,417 | +€12,471 | +16.6% |
| Taxes, remuneration and social security | 45 | €23,889 | €11,990 | -€11,899 | -49.8% |
| Taxes | 450/3 | €773 | €2,082 | +€1,308 | +169% |
| Remuneration and social security | 454/9 | €23,115 | €9,908 | -€13,207 | -57.1% |
| Other amounts payable | 47/48 | €12,385 | €12,385 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €95,997 | €67,702 | -€28,295 | -29.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,864 | €10,702 | -€161 | -1.5% |
| Other operating charges | 640/8 | €959 | €140 | -€820 | -85.4% |
| Gross operating margin | 9900 | €77,099 | €85,908 | +€8,809 | +11.4% |
| Operating profit (loss) | 9901 | -€30,721 | €7,364 | +€38,085 | |
| Financial income | 75/76B | €805 | €153 | -€652 | -81.0% |
| Recurring financial income | 75 | €805 | €153 | -€652 | -81.0% |
| Financial charges | 65/66B | €2,582 | €3,568 | +€987 | +38.2% |
| Recurring financial charges | 65 | €2,582 | €3,568 | +€987 | +38.2% |
| Profit (loss) for the period before taxes | 9903 | -€32,497 | €3,949 | +€36,446 | |
| Profit (loss) for the period | 9904 | -€32,497 | €3,949 | +€36,446 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,497 | €3,949 | +€36,446 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.