COOPER MANAGEMENT: 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 MANAGEMENT
Largest movements
- Current investments -€102,807
down €102,807 (-100%), from €102,807 to €0
- Cash -€48,448
down €48,448 (-17.2%), from €281,248 to €232,800
mainly Contributions, distributions and other (-€363,250) and Other debts (-€191,741)
- Receivables within one year -€17,400
down €17,400 (-37.9%), from €45,859 to €28,459
of which Trade receivables: -€16,483
- Other debts -€191,741
down €191,741 (-52.9%), from €362,500 to €170,759
- Tax, wage and social debts +€28,107
up €28,107 (+133%), from €21,180 to €49,287
- Gross operating margin +€113,750
up €113,750 (+29.9%), from €379,866 to €493,616
- Taxes +€28,710
up €28,710 (+32.0%), from €89,650 to €118,359
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €458,312 | €294,764 | -€163,547 | -35.7% |
| Fixed assets | 21/28 | €24,611 | €28,547 | +€3,936 | +16.0% |
| Tangible fixed assets | 22/27 | €24,611 | €28,547 | +€3,936 | +16.0% |
| Land and buildings | 22 | €14,163 | €26,497 | +€12,335 | +87.1% |
| Plant, machinery and equipment | 23 | €287 | €0 | -€287 | -100% |
| Furniture and vehicles | 24 | €10,162 | €2,050 | -€8,112 | -79.8% |
| Current assets | 29/58 | €433,701 | €266,217 | -€167,484 | -38.6% |
| Amounts receivable within one year | 40/41 | €45,859 | €28,459 | -€17,400 | -37.9% |
| Trade receivables | 40 | €44,943 | €28,459 | -€16,483 | -36.7% |
| Other amounts receivable | 41 | €917 | €0 | -€917 | -100% |
| Current investments | 50/53 | €102,807 | €0 | -€102,807 | -100% |
| Cash at bank and in hand | 54/58 | €281,248 | €232,800 | -€48,448 | -17.2% |
| Deferred charges and accrued income | 490/1 | €3,787 | €4,958 | +€1,171 | +30.9% |
| Total equity and liabilities | 10/49 | €458,312 | €294,764 | -€163,547 | -35.7% |
| Equity | 10/15 | €69,637 | €70,704 | +€1,067 | +1.5% |
| Contributions | 10/11 | €6,600 | €6,600 | = | 0.0% |
| Reserves | 13 | €63,037 | €64,104 | +€1,067 | +1.7% |
| Distributable reserves | 133 | €63,037 | €64,104 | +€1,067 | +1.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €388,675 | €224,060 | -€164,615 | -42.4% |
| Amounts payable within one year | 42/48 | €387,697 | €223,083 | -€164,615 | -42.5% |
| Trade debts | 44 | €4,018 | €3,037 | -€980 | -24.4% |
| Suppliers | 440/4 | €4,018 | €3,037 | -€980 | -24.4% |
| Taxes, remuneration and social security | 45 | €21,180 | €49,287 | +€28,107 | +133% |
| Taxes | 450/3 | €21,180 | €49,287 | +€28,107 | +133% |
| Other amounts payable | 47/48 | €362,500 | €170,759 | -€191,741 | -52.9% |
| Accrued charges and deferred income | 492/3 | €978 | €978 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,634 | €10,884 | +€250 | +2.3% |
| Other operating charges | 640/8 | €1,075 | €1,102 | +€27 | +2.5% |
| Gross operating margin | 9900 | €379,866 | €493,616 | +€113,750 | +29.9% |
| Operating profit (loss) | 9901 | €368,157 | €481,631 | +€113,474 | +30.8% |
| Financial income | 75/76B | €1,887 | €1,183 | -€704 | -37.3% |
| Recurring financial income | 75 | €1,887 | €1,183 | -€704 | -37.3% |
| Financial charges | 65/66B | €1,137 | €137 | -€1,000 | -87.9% |
| Recurring financial charges | 65 | €1,137 | €137 | -€1,000 | -87.9% |
| Profit (loss) for the period before taxes | 9903 | €368,907 | €482,677 | +€113,770 | +30.8% |
| Income taxes | 67/77 | €89,650 | €118,359 | +€28,710 | +32.0% |
| Profit (loss) for the period | 9904 | €279,257 | €364,317 | +€85,060 | +30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €279,257 | €364,317 | +€85,060 | +30.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.