COOPER PRODUCTION: 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 PRODUCTION
Largest movements
- Receivables within one year +€37,656
up €37,656 (+65.1%), from €57,812 to €95,469
of which Other amounts receivable: +€60,781
- Cash -€30,650
down €30,650 (-25.1%), from €122,281 to €91,631
mainly Receivables within one year (-€37,656) and Investment in fixed assets (net) (-€21,046)
- Tangible fixed assets +€6,978
up €6,978 (+24.6%), from €28,397 to €35,375
of which Plant, machinery and equipment: +€10,732
- Profit (loss) carried forward +€22,183
up €22,183 (+19.2%), from €115,525 to €137,708
- Other debts -€4,885
down €4,885 (-92.9%), from €5,260 to €375
- Tax, wage and social debts -€2,636
down €2,636 (-30.1%), from €8,745 to €6,109
- Gross operating margin +€26,345
up €26,345 (+44.3%), from €59,508 to €85,853
- Financial charges +€7,941
up €7,941 (+22.6%), from €35,065 to €43,006
of which Financial charges: +€7,942
- Depreciation +€3,680
up €3,680 (+35.8%), from €10,289 to €13,968
- Taxes +€3,329
up €3,329 (+118%), from €2,825 to €6,154
- Staff costs -€1,895
no longer reported in 2025 (was €1,895)
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 | €210,174 | €224,271 | +€14,097 | +6.7% |
| Fixed assets | 21/28 | €28,397 | €35,475 | +€7,078 | +24.9% |
| Tangible fixed assets | 22/27 | €28,397 | €35,375 | +€6,978 | +24.6% |
| Plant, machinery and equipment | 23 | €21,040 | €31,772 | +€10,732 | +51.0% |
| Furniture and vehicles | 24 | €7,357 | €3,603 | -€3,754 | -51.0% |
| Financial fixed assets | 28 | - | €100 | +€100 | |
| Current assets | 29/58 | €181,777 | €188,795 | +€7,019 | +3.9% |
| Amounts receivable within one year | 40/41 | €57,812 | €95,469 | +€37,656 | +65.1% |
| Trade receivables | 40 | €24,981 | €1,856 | -€23,125 | -92.6% |
| Other amounts receivable | 41 | €32,832 | €93,613 | +€60,781 | +185% |
| Current investments | 50/53 | €1,684 | €1,696 | +€12 | +0.7% |
| Cash at bank and in hand | 54/58 | €122,281 | €91,631 | -€30,650 | -25.1% |
| Total equity and liabilities | 10/49 | €210,174 | €224,271 | +€14,097 | +6.7% |
| Equity | 10/15 | €139,275 | €161,458 | +€22,183 | +15.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €3,750 | €3,750 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,750 | €1,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,525 | €137,708 | +€22,183 | +19.2% |
| Amounts payable | 17/49 | €70,898 | €62,812 | -€8,086 | -11.4% |
| Amounts payable within one year | 42/48 | €14,111 | €6,739 | -€7,372 | -52.2% |
| Trade debts | 44 | €106 | €255 | +€149 | +141% |
| Suppliers | 440/4 | €106 | €255 | +€149 | +141% |
| Taxes, remuneration and social security | 45 | €8,745 | €6,109 | -€2,636 | -30.1% |
| Taxes | 450/3 | €8,745 | €6,109 | -€2,636 | -30.1% |
| Other amounts payable | 47/48 | €5,260 | €375 | -€4,885 | -92.9% |
| Accrued charges and deferred income | 492/3 | €56,788 | €56,073 | -€715 | -1.3% |
| Remuneration, social security and pensions | 62 | €1,895 | - | -€1,895 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,289 | €13,968 | +€3,680 | +35.8% |
| Other operating charges | 640/8 | €673 | €695 | +€22 | +3.3% |
| Gross operating margin | 9900 | €59,508 | €85,853 | +€26,345 | +44.3% |
| Operating profit (loss) | 9901 | €46,651 | €71,190 | +€24,539 | +52.6% |
| Financial income | 75/76B | €779 | €153 | -€625 | -80.3% |
| Recurring financial income | 75 | €779 | €153 | -€625 | -80.3% |
| Financial charges | 65/66B | €35,065 | €43,006 | +€7,941 | +22.6% |
| Recurring financial charges | 65 | €35,064 | €43,006 | +€7,942 | +22.6% |
| Non-recurring financial charges | 66B | €1 | €0 | -€1 | -84.4% |
| Profit (loss) for the period before taxes | 9903 | €12,365 | €28,337 | +€15,973 | +129% |
| Income taxes | 67/77 | €2,825 | €6,154 | +€3,329 | +118% |
| Profit (loss) for the period | 9904 | €9,540 | €22,183 | +€12,643 | +133% |
| Profit (loss) for the period to be appropriated | 9905 | €9,540 | €22,183 | +€12,643 | +133% |
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 24 October 2026 via checked.be.