COOPER & CO: what changed
Two fiscal 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 & CO
Largest movements
- Intangible fixed assets -€2,368
down €2,368 (-22.8%), from €10,365 to €7,997
- Receivables within one year -€1,957
down €1,957 (-7.9%), from €24,717 to €22,760
of which Trade receivables: -€2,203
- Other debts -€5,320
down €5,320 (-6.1%), from €87,929 to €82,610
- Trade debts +€5,052
up €5,052 (+26.2%), from €19,248 to €24,301
- Profit (loss) carried forward -€3,956
down €3,956 (-5.0%), from -€78,719 to -€82,675
- Turnover -€6,481
down €6,481 (-30.8%), from €21,047 to €14,565
- Gross operating margin -€6,270
down €6,270, from €4,863 to -€1,407
- Purchases and services -€4,947
down €4,947 (-23.6%), from €20,919 to €15,972
- Depreciation +€893
up €893 (+60.5%), from €1,475 to €2,368
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 | €35,453 | €31,113 | -€4,340 | -12.2% |
| Fixed assets | 21/28 | €10,365 | €7,997 | -€2,368 | -22.8% |
| Intangible fixed assets | 21 | €10,365 | €7,997 | -€2,368 | -22.8% |
| Current assets | 29/58 | €25,088 | €23,116 | -€1,972 | -7.9% |
| Amounts receivable within one year | 40/41 | €24,717 | €22,760 | -€1,957 | -7.9% |
| Trade receivables | 40 | €19,693 | €17,490 | -€2,203 | -11.2% |
| Other amounts receivable | 41 | €5,024 | €5,270 | +€246 | +4.9% |
| Cash at bank and in hand | 54/58 | €371 | €356 | -€15 | -4.0% |
| Total equity and liabilities | 10/49 | €35,453 | €31,113 | -€4,340 | -12.2% |
| Equity | 10/15 | -€71,841 | -€75,797 | -€3,956 | -5.5% |
| Contributions | 10/11 | €6,878 | €6,878 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,719 | -€82,675 | -€3,956 | -5.0% |
| Amounts payable | 17/49 | €107,294 | €106,910 | -€384 | -0.4% |
| Amounts payable within one year | 42/48 | €107,294 | €106,910 | -€384 | -0.4% |
| Trade debts | 44 | €19,248 | €24,301 | +€5,052 | +26.2% |
| Suppliers | 440/4 | €19,248 | €24,301 | +€5,052 | +26.2% |
| Taxes, remuneration and social security | 45 | €117 | - | -€117 | |
| Taxes | 450/3 | €97 | - | -€97 | |
| Remuneration and social security | 454/9 | €20 | - | -€20 | |
| Other amounts payable | 47/48 | €87,929 | €82,610 | -€5,320 | -6.1% |
| Turnover | 70 | €21,047 | €14,565 | -€6,481 | -30.8% |
| Non-recurring operating income | 76A | €4,736 | - | -€4,736 | |
| Goods, raw materials, services and sundry goods | 60/61 | €20,919 | €15,972 | -€4,947 | -23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,475 | €2,368 | +€893 | +60.5% |
| Gross operating margin | 9900 | €4,863 | -€1,407 | -€6,270 | |
| Operating profit (loss) | 9901 | €3,388 | -€3,775 | -€7,163 | |
| Financial income | 75/76B | €40 | - | -€40 | |
| Recurring financial income | 75 | €40 | - | -€40 | |
| Financial charges | 65/66B | €173 | €182 | +€9 | +5.0% |
| Recurring financial charges | 65 | €173 | €182 | +€9 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €3,255 | -€3,956 | -€7,211 | |
| Profit (loss) for the period | 9904 | €3,255 | -€3,956 | -€7,211 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,255 | -€3,956 | -€7,211 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.