COOPERATION ET SERVICES: 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.
What changed
COOPERATION ET SERVICES
NACE 94.999, Other membership organisations
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1,480
2024 · -€1,873+€3,353
Equity
€97,949
2024 · €96,469+€1,480
Cash
€7,678
2024 · €6,495+€1,183
Balance sheet total
€98,286
2024 · €101,795-€3,509
Largest movements
Assets
- Receivables within one year -€4,692
down €4,692 (-4.9%), from €95,300 to €90,608
of which Other amounts receivable: -€5,000
- Cash +€1,183
up €1,183 (+18.2%), from €6,495 to €7,678
mainly Receivables within one year (+€4,692) and Net result for the year (+€1,480)
Equity and liabilities
- Trade debts -€4,989
down €4,989 (-93.7%), from €5,326 to €337
of which Suppliers: -€4,989
- Profit (loss) carried forward +€1,480
up €1,480 (+0.8%), from -€174,333 to -€172,853
Income statement
- Purchases and services -€4,915
down €4,915 (-74.8%), from €6,570 to €1,655
- Turnover -€2,469
down €2,469 (-38.5%), from €6,412 to €3,943
- Gross operating margin +€2,267
up €2,267 (+10795.2%), from €21 to €2,288
- Write-downs -€1,301
no longer reported in 2025 (was €1,301)
- Other operating charges +€233
up €233 (+60.2%), from €387 to €620
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.
Result 2024
-€1,873
Gross operating margin
+€2,267
Write-downs
+€1,301
Other operating charges
-€233
Financial charges
+€18
Result 2025
€1,480
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.
From operations
+€1,183
Investment
€0
Financing
€0
Cash 2024
€6,495
From operations (derived)
+€1,183
Net result for the year
+€1,480
Receivables within one year
+€4,692
Trade debts
-€4,989
Cash 2025
€7,678
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €101,795 | €98,286 | -€3,509 | -3.4% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €101,795 | €98,286 | -€3,509 | -3.4% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €95,300 | €90,608 | -€4,692 | -4.9% |
| Trade receivables | 40 | €300 | €608 | +€308 | +102.7% |
| Other amounts receivable | 41 | €95,000 | €90,000 | -€5,000 | -5.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €6,495 | €7,678 | +€1,183 | +18.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €101,795 | €98,286 | -€3,509 | -3.4% |
| Equity | 10/15 | €96,469 | €97,949 | +€1,480 | +1.5% |
| Contributions | 10/11 | €55,275 | €55,275 | = | 0.0% |
| Capital | 10 | - | €55,275 | +€55,275 | |
| Issued capital | 100 | - | €55,275 | +€55,275 | |
| Revaluation surpluses | 12 | €0 | - | = | |
| Reserves | 13 | €215,527 | €215,527 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,527 | €5,527 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,527 | €5,527 | = | 0.0% |
| Distributable reserves | 133 | €210,000 | €210,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€174,333 | -€172,853 | +€1,480 | +0.8% |
| Investment grants | 15 | €0 | - | = | |
| Advance to shareholders on the distribution of net assets | 19 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Taxes | 161 | €0 | - | = | |
| Major repairs and maintenance | 162 | €0 | - | = | |
| Environmental obligations | 163 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €5,326 | €337 | -€4,989 | -93.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Trade debts | 175 | €0 | - | = | |
| Advances received on contracts in progress | 176 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €5,326 | €337 | -€4,989 | -93.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €5,326 | €337 | -€4,989 | -93.7% |
| Suppliers | 440/4 | €5,326 | €337 | -€4,989 | -93.7% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €6,412 | €3,943 | -€2,469 | -38.5% |
| Non-recurring operating income | 76A | €179 | - | -€179 | |
| Goods, raw materials, services and sundry goods | 60/61 | €6,570 | €1,655 | -€4,915 | -74.8% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,301 | - | -€1,301 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €387 | €620 | +€233 | +60.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €21 | €2,288 | +€2,267 | +10795.2% |
| Operating profit (loss) | 9901 | -€1,667 | €1,668 | +€3,335 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €206 | €188 | -€18 | -8.7% |
| Recurring financial charges | 65 | €206 | €188 | -€18 | -8.7% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€1,873 | €1,480 | +€3,353 | |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€1,873 | €1,480 | +€3,353 | |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,873 | €1,480 | +€3,353 |
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.