CoOPERARI: 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.
CoOPERARI
Largest movements
- Tangible fixed assets -€19,991
down €19,991 (-16.0%), from €124,964 to €104,973
of which Land and buildings: -€19,452
- Receivables within one year -€4,913
down €4,913 (-96.5%), from €5,094 to €180
of which Trade receivables: -€3,568
- Profit (loss) carried forward -€10,434
down €10,434 (-11.4%), from -€91,798 to -€102,232
- Debts after one year -€9,651
down €9,651 (-7.5%), from €128,767 to €119,116
- Trade debts -€3,674
down €3,674 (-74.2%), from €4,950 to €1,276
- Gross operating margin +€5,515
up €5,515 (+74.4%), from €7,408 to €12,923
- Other operating charges -€589
down €589 (-77.5%), from €760 to €171
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 | €131,625 | €107,880 | -€23,745 | -18.0% |
| Fixed assets | 21/28 | €126,164 | €106,173 | -€19,991 | -15.8% |
| Tangible fixed assets | 22/27 | €124,964 | €104,973 | -€19,991 | -16.0% |
| Land and buildings | 22 | €123,978 | €104,526 | -€19,452 | -15.7% |
| Plant, machinery and equipment | 23 | €985 | €447 | -€539 | -54.7% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €5,462 | €1,707 | -€3,754 | -68.7% |
| Amounts receivable within one year | 40/41 | €5,094 | €180 | -€4,913 | -96.5% |
| Trade receivables | 40 | €3,568 | - | -€3,568 | |
| Other amounts receivable | 41 | €1,526 | €180 | -€1,346 | -88.2% |
| Cash at bank and in hand | 54/58 | €368 | €1,527 | +€1,159 | +315.0% |
| Total equity and liabilities | 10/49 | €131,625 | €107,880 | -€23,745 | -18.0% |
| Equity | 10/15 | -€77,538 | -€87,972 | -€10,434 | -13.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,798 | -€102,232 | -€10,434 | -11.4% |
| Amounts payable | 17/49 | €209,164 | €195,852 | -€13,311 | -6.4% |
| Amounts payable after more than one year | 17 | €128,767 | €119,116 | -€9,651 | -7.5% |
| Financial debts | 170/4 | €128,767 | €119,116 | -€9,651 | -7.5% |
| Amounts payable within one year | 42/48 | €80,397 | €76,736 | -€3,660 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €13,033 | €13,227 | +€194 | +1.5% |
| Trade debts | 44 | €4,950 | €1,276 | -€3,674 | -74.2% |
| Suppliers | 440/4 | €4,950 | €1,276 | -€3,674 | -74.2% |
| Other amounts payable | 47/48 | €62,414 | €62,234 | -€180 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,960 | €19,991 | +€31 | +0.2% |
| Other operating charges | 640/8 | €760 | €171 | -€589 | -77.5% |
| Gross operating margin | 9900 | €7,408 | €12,923 | +€5,515 | +74.4% |
| Operating profit (loss) | 9901 | -€13,311 | -€7,239 | +€6,072 | +45.6% |
| Financial charges | 65/66B | €3,123 | €3,195 | +€73 | +2.3% |
| Recurring financial charges | 65 | €3,123 | €3,195 | +€73 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | -€16,434 | -€10,434 | +€6,000 | +36.5% |
| Profit (loss) for the period | 9904 | -€16,434 | -€10,434 | +€6,000 | +36.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,434 | -€10,434 | +€6,000 | +36.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.