Cooper: 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.
Cooper
Largest movements
- Deferred charges and accrued income +€10,596
up €10,596 (+1,537%), from €689 to €11,285
- Cash +€9,568
up €9,568 (+51.6%), from €18,527 to €28,095
mainly Net result for the year (+€20,706) and Depreciation (+€861)
- Tangible fixed assets +€1,890
up €1,890 (+111%), from €1,703 to €3,593
of which Other tangible fixed assets: +€2,747
- Receivables within one year -€676
down €676 (-2.9%), from €23,476 to €22,800
of which Trade receivables: -€1,859
- Reserves +€20,706
up €20,706 (+72.4%), from €28,594 to €49,299
- Gross operating margin -€3,817
down €3,817 (-11.4%), from €33,359 to €29,542
- Financial charges -€2,679
down €2,679 (-94.0%), from €2,849 to €170
of which Non-recurring financial charges: -€2,500
- Taxes -€1,351
down €1,351 (-17.4%), from €7,782 to €6,431
- Other operating charges +€447
up €447 (+48.2%), from €928 to €1,374
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,395 | €65,774 | +€21,378 | +48.2% |
| Fixed assets | 21/28 | €1,703 | €3,593 | +€1,890 | +111% |
| Tangible fixed assets | 22/27 | €1,703 | €3,593 | +€1,890 | +111% |
| Plant, machinery and equipment | 23 | €706 | €246 | -€460 | -65.2% |
| Furniture and vehicles | 24 | €998 | €601 | -€397 | -39.8% |
| Other tangible fixed assets | 26 | - | €2,747 | +€2,747 | |
| Current assets | 29/58 | €42,692 | €62,180 | +€19,488 | +45.6% |
| Amounts receivable within one year | 40/41 | €23,476 | €22,800 | -€676 | -2.9% |
| Trade receivables | 40 | €22,720 | €20,861 | -€1,859 | -8.2% |
| Other amounts receivable | 41 | €756 | €1,939 | +€1,183 | +157% |
| Cash at bank and in hand | 54/58 | €18,527 | €28,095 | +€9,568 | +51.6% |
| Deferred charges and accrued income | 490/1 | €689 | €11,285 | +€10,596 | +1,537% |
| Total equity and liabilities | 10/49 | €44,395 | €65,774 | +€21,378 | +48.2% |
| Equity | 10/15 | €34,918 | €55,623 | +€20,706 | +59.3% |
| Contributions | 10/11 | €6,324 | €6,324 | = | 0.0% |
| Reserves | 13 | €28,594 | €49,299 | +€20,706 | +72.4% |
| Distributable reserves | 133 | €28,594 | €49,299 | +€20,706 | +72.4% |
| Amounts payable | 17/49 | €9,478 | €10,150 | +€673 | +7.1% |
| Amounts payable within one year | 42/48 | €9,478 | €10,150 | +€673 | +7.1% |
| Financial debts | 43 | €341 | €145 | -€196 | -57.5% |
| Credit institutions | 430/8 | €341 | €145 | -€196 | -57.5% |
| Trade debts | 44 | €961 | €1,599 | +€638 | +66.4% |
| Suppliers | 440/4 | €961 | €1,599 | +€638 | +66.4% |
| Taxes, remuneration and social security | 45 | €8,175 | €8,406 | +€231 | +2.8% |
| Taxes | 450/3 | €8,175 | €8,406 | +€231 | +2.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €929 | €861 | -€68 | -7.3% |
| Other operating charges | 640/8 | €928 | €1,374 | +€447 | +48.2% |
| Gross operating margin | 9900 | €33,359 | €29,542 | -€3,817 | -11.4% |
| Operating profit (loss) | 9901 | €31,503 | €27,307 | -€4,196 | -13.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,849 | €170 | -€2,679 | -94.0% |
| Recurring financial charges | 65 | €349 | €170 | -€179 | -51.3% |
| Non-recurring financial charges | 66B | €2,500 | €0 | -€2,500 | -100% |
| Profit (loss) for the period before taxes | 9903 | €28,653 | €27,137 | -€1,516 | -5.3% |
| Income taxes | 67/77 | €7,782 | €6,431 | -€1,351 | -17.4% |
| Profit (loss) for the period | 9904 | €20,871 | €20,706 | -€166 | -0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,871 | €20,706 | -€166 | -0.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.