COOPCYCLETTE: 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.
COOPCYCLETTE
Largest movements
- Cash +€44,621
up €44,621 (+446%), from €10,012 to €54,633
mainly Accrued charges and deferred income (+€32,500) and Net result for the year (+€27,665)
- Stocks and contracts +€7,826
up €7,826 (+33.3%), from €23,495 to €31,321
- Tangible fixed assets -€5,785
down €5,785 (-31.1%), from €18,614 to €12,830
of which Other tangible fixed assets: -€3,561
- Receivables within one year +€1,161
up €1,161 (+8.8%), from €13,237 to €14,397
of which Other amounts receivable: +€749
- Accrued charges and deferred income +€32,500
new in 2025: €32,500
- Profit (loss) carried forward +€27,665
up €27,665 (+98.5%), from -€28,076 to -€411
- Debts after one year -€11,001
down €11,001 (-21.6%), from €50,903 to €39,902
of which Financial debts: -€49,696
- Current portion of long-term debt -€1,656
down €1,656 (-13.1%), from €12,658 to €11,001
- Turnover +€180,039
new in 2025: €180,039
- Purchases and services +€145,053
new in 2025: €145,053
- Gross operating margin +€16,552
up €16,552 (+82.6%), from €20,046 to €36,598
- Provisions -€5,500
no longer reported in 2025 (was €5,500)
- Staff costs +€2,140
up €2,140 (+1,031%), from €208 to €2,347
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 | €67,702 | €115,666 | +€47,965 | +70.8% |
| Fixed assets | 21/28 | €18,874 | €12,830 | -€6,045 | -32.0% |
| Tangible fixed assets | 22/27 | €18,614 | €12,830 | -€5,785 | -31.1% |
| Furniture and vehicles | 24 | €10,310 | €8,087 | -€2,223 | -21.6% |
| Other tangible fixed assets | 26 | €8,304 | €4,743 | -€3,561 | -42.9% |
| Financial fixed assets | 28 | €260 | €0 | -€260 | -100% |
| Current assets | 29/58 | €48,828 | €102,837 | +€54,009 | +111% |
| Stocks and contracts in progress | 3 | €23,495 | €31,321 | +€7,826 | +33.3% |
| Stocks | 30/36 | €23,495 | €31,321 | +€7,826 | +33.3% |
| Amounts receivable within one year | 40/41 | €13,237 | €14,397 | +€1,161 | +8.8% |
| Trade receivables | 40 | €7,737 | €8,148 | +€412 | +5.3% |
| Other amounts receivable | 41 | €5,500 | €6,249 | +€749 | +13.6% |
| Cash at bank and in hand | 54/58 | €10,012 | €54,633 | +€44,621 | +446% |
| Deferred charges and accrued income | 490/1 | €2,083 | €2,485 | +€401 | +19.3% |
| Total equity and liabilities | 10/49 | €67,702 | €115,666 | +€47,965 | +70.8% |
| Equity | 10/15 | -€8,819 | €17,935 | +€26,753 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,076 | -€411 | +€27,665 | +98.5% |
| Investment grants | 15 | €4,258 | €3,346 | -€912 | -21.4% |
| Provisions and deferred taxes | 16 | €5,500 | €5,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €5,500 | €5,500 | = | 0.0% |
| Other liabilities and charges | 164/5 | €5,500 | €5,500 | = | 0.0% |
| Amounts payable | 17/49 | €71,020 | €92,232 | +€21,211 | +29.9% |
| Amounts payable after more than one year | 17 | €50,903 | €39,902 | -€11,001 | -21.6% |
| Financial debts | 170/4 | €50,903 | €1,207 | -€49,696 | -97.6% |
| Trade debts | 175 | - | €38,695 | +€38,695 | |
| Amounts payable within one year | 42/48 | €20,117 | €19,829 | -€287 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €12,658 | €11,001 | -€1,656 | -13.1% |
| Trade debts | 44 | €3,454 | €3,787 | +€333 | +9.6% |
| Suppliers | 440/4 | €3,454 | €3,787 | +€333 | +9.6% |
| Taxes, remuneration and social security | 45 | €4,001 | €5,037 | +€1,036 | +25.9% |
| Taxes | 450/3 | €4,001 | €4,610 | +€609 | +15.2% |
| Remuneration and social security | 454/9 | - | €427 | +€427 | |
| Other amounts payable | 47/48 | €4 | €4 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €32,500 | +€32,500 | |
| Turnover | 70 | - | €180,039 | +€180,039 | |
| Non-recurring operating income | 76A | - | €1,612 | +€1,612 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €145,053 | +€145,053 | |
| Remuneration, social security and pensions | 62 | €208 | €2,347 | +€2,140 | +1,031% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,864 | €4,613 | +€749 | +19.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €5,500 | - | -€5,500 | |
| Other operating charges | 640/8 | €1,246 | €2,216 | +€970 | +77.9% |
| Gross operating margin | 9900 | €20,046 | €36,598 | +€16,552 | +82.6% |
| Operating profit (loss) | 9901 | €9,229 | €27,422 | +€18,193 | +197% |
| Financial income | 75/76B | €599 | €1,305 | +€707 | +118% |
| Recurring financial income | 75 | €599 | €1,305 | +€707 | +118% |
| Financial charges | 65/66B | €1,568 | €1,062 | -€506 | -32.2% |
| Recurring financial charges | 65 | €1,568 | €1,062 | -€506 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | €8,260 | €27,665 | +€19,405 | +235% |
| Profit (loss) for the period | 9904 | €8,260 | €27,665 | +€19,405 | +235% |
| Profit (loss) for the period to be appropriated | 9905 | €8,260 | €27,665 | +€19,405 | +235% |
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.