Cooper-IT: 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-IT
Largest movements
- Cash -€90,254
down €90,254 (-77.3%), from €116,692 to €26,437
mainly Contributions, distributions and other (-€88,235) and Investment in fixed assets (net) (-€36,705)
- Tangible fixed assets +€32,071
up €32,071 (+4991.3%), from €643 to €32,713
of which Furniture and vehicles: +€29,586
- Receivables within one year +€12,087
up €12,087 (+109.7%), from €11,014 to €23,102
of which Trade receivables: +€10,401
- Reserves -€68,728
down €68,728 (-61.1%), from €112,503 to €43,774
- Trade debts +€24,398
up €24,398 (+1609.8%), from €1,516 to €25,914
- Tax, wage and social debts -€3,481
down €3,481 (-50.0%), from €6,963 to €3,482
- Other debts +€1,532
up €1,532 (+47.9%), from €3,197 to €4,729
- Gross operating margin -€38,233
down €38,233 (-55.8%), from €68,512 to €30,279
- Taxes -€9,552
down €9,552 (-62.9%), from €15,193 to €5,641
- Depreciation +€3,310
up €3,310 (+250.0%), from €1,324 to €4,634
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 | €129,178 | €82,899 | -€46,280 | -35.8% |
| Fixed assets | 21/28 | €643 | €32,713 | +€32,071 | +4991.3% |
| Tangible fixed assets | 22/27 | €643 | €32,713 | +€32,071 | +4991.3% |
| Furniture and vehicles | 24 | €643 | €30,229 | +€29,586 | +4604.5% |
| Leasing and similar rights | 25 | - | €2,485 | +€2,485 | |
| Current assets | 29/58 | €128,536 | €50,185 | -€78,350 | -61.0% |
| Amounts receivable within one year | 40/41 | €11,014 | €23,102 | +€12,087 | +109.7% |
| Trade receivables | 40 | €10,842 | €21,243 | +€10,401 | +95.9% |
| Other amounts receivable | 41 | €173 | €1,859 | +€1,686 | +975.3% |
| Cash at bank and in hand | 54/58 | €116,692 | €26,437 | -€90,254 | -77.3% |
| Deferred charges and accrued income | 490/1 | €830 | €646 | -€184 | -22.1% |
| Total equity and liabilities | 10/49 | €129,178 | €82,899 | -€46,280 | -35.8% |
| Equity | 10/15 | €117,503 | €48,774 | -€68,728 | -58.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €112,503 | €43,774 | -€68,728 | -61.1% |
| Distributable reserves | 133 | €112,503 | €43,774 | -€68,728 | -61.1% |
| Amounts payable | 17/49 | €11,676 | €34,124 | +€22,449 | +192.3% |
| Amounts payable within one year | 42/48 | €11,676 | €34,124 | +€22,449 | +192.3% |
| Trade debts | 44 | €1,516 | €25,914 | +€24,398 | +1609.8% |
| Suppliers | 440/4 | €1,516 | €25,914 | +€24,398 | +1609.8% |
| Taxes, remuneration and social security | 45 | €6,963 | €3,482 | -€3,481 | -50.0% |
| Taxes | 450/3 | €6,963 | €3,482 | -€3,481 | -50.0% |
| Other amounts payable | 47/48 | €3,197 | €4,729 | +€1,532 | +47.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,324 | €4,634 | +€3,310 | +250.0% |
| Other operating charges | 640/8 | €249 | €297 | +€48 | +19.4% |
| Gross operating margin | 9900 | €68,512 | €30,279 | -€38,233 | -55.8% |
| Operating profit (loss) | 9901 | €66,939 | €25,348 | -€41,592 | -62.1% |
| Financial income | 75/76B | €15 | €3 | -€12 | -80.1% |
| Recurring financial income | 75 | €15 | €3 | -€12 | -80.1% |
| Financial charges | 65/66B | €442 | €202 | -€240 | -54.2% |
| Recurring financial charges | 65 | €442 | €202 | -€240 | -54.2% |
| Profit (loss) for the period before taxes | 9903 | €66,512 | €25,148 | -€41,364 | -62.2% |
| Income taxes | 67/77 | €15,193 | €5,641 | -€9,552 | -62.9% |
| Profit (loss) for the period | 9904 | €51,319 | €19,507 | -€31,812 | -62.0% |
| Profit (loss) for the period to be appropriated | 9905 | €51,319 | €19,507 | -€31,812 | -62.0% |
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 12 October 2026 via checked.be.