COOPERATIVE CONSTRUCTORS: 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.
COOPERATIVE CONSTRUCTORS
Largest movements
- Receivables within one year +€56,383
up €56,383 (+171.9%), from €32,795 to €89,177
of which Trade receivables: +€49,975
- Tangible fixed assets -€1,859
down €1,859 (-37.3%), from €4,989 to €3,130
of which Furniture and vehicles: -€1,799
- Advances received +€33,511
new in 2024: €33,511
- Profit (loss) carried forward +€12,439
up €12,439 (+37.4%), from €33,288 to €45,726
- Tax, wage and social debts +€9,029
up €9,029 (+250.6%), from €3,602 to €12,631
of which Remuneration and social security: +€5,096
- Trade debts -€2,505
down €2,505 (-21.0%), from €11,953 to €9,448
- Gross operating margin +€14,640
up €14,640 (+227.0%), from €6,450 to €21,091
- Taxes +€4,673
up €4,673 (+529.5%), from €883 to €5,556
- Financial charges +€501
up €501 (+181.3%), from €277 to €778
- Financial income -€224
down €224 (-100.0%), from €224 to €0
- Other operating charges -€218
down €218 (-58.6%), from €372 to €154
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,954 | €109,526 | +€52,573 | +92.3% |
| Fixed assets | 21/28 | €5,089 | €3,230 | -€1,859 | -36.5% |
| Tangible fixed assets | 22/27 | €4,989 | €3,130 | -€1,859 | -37.3% |
| Plant, machinery and equipment | 23 | €90 | €30 | -€60 | -66.8% |
| Furniture and vehicles | 24 | €4,899 | €3,100 | -€1,799 | -36.7% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €51,865 | €106,297 | +€54,432 | +104.9% |
| Amounts receivable within one year | 40/41 | €32,795 | €89,177 | +€56,383 | +171.9% |
| Trade receivables | 40 | €23,205 | €73,179 | +€49,975 | +215.4% |
| Other amounts receivable | 41 | €9,590 | €15,998 | +€6,408 | +66.8% |
| Cash at bank and in hand | 54/58 | €17,235 | €16,324 | -€911 | -5.3% |
| Deferred charges and accrued income | 490/1 | €1,836 | €796 | -€1,040 | -56.7% |
| Total equity and liabilities | 10/49 | €56,954 | €109,526 | +€52,573 | +92.3% |
| Equity | 10/15 | €41,348 | €53,786 | +€12,439 | +30.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,288 | €45,726 | +€12,439 | +37.4% |
| Amounts payable | 17/49 | €15,606 | €55,740 | +€40,134 | +257.2% |
| Amounts payable within one year | 42/48 | €15,606 | €55,740 | +€40,134 | +257.2% |
| Trade debts | 44 | €11,953 | €9,448 | -€2,505 | -21.0% |
| Suppliers | 440/4 | €11,953 | €9,448 | -€2,505 | -21.0% |
| Advances received on contracts in progress | 46 | - | €33,511 | +€33,511 | |
| Taxes, remuneration and social security | 45 | €3,602 | €12,631 | +€9,029 | +250.6% |
| Taxes | 450/3 | €3,602 | €7,536 | +€3,933 | +109.2% |
| Remuneration and social security | 454/9 | - | €5,096 | +€5,096 | |
| Other amounts payable | 47/48 | €51 | €150 | +€98 | +192.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,990 | €2,164 | +€174 | +8.7% |
| Other operating charges | 640/8 | €372 | €154 | -€218 | -58.6% |
| Gross operating margin | 9900 | €6,450 | €21,091 | +€14,640 | +227.0% |
| Operating profit (loss) | 9901 | €4,088 | €18,773 | +€14,684 | +359.2% |
| Financial income | 75/76B | €224 | €0 | -€224 | -100.0% |
| Recurring financial income | 75 | €224 | €0 | -€224 | -100.0% |
| Financial charges | 65/66B | €277 | €778 | +€501 | +181.3% |
| Recurring financial charges | 65 | €277 | €778 | +€501 | +181.3% |
| Profit (loss) for the period before taxes | 9903 | €4,036 | €17,995 | +€13,959 | +345.9% |
| Income taxes | 67/77 | €883 | €5,556 | +€4,673 | +529.5% |
| Profit (loss) for the period | 9904 | €3,153 | €12,439 | +€9,285 | +294.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,153 | €12,439 | +€9,285 | +294.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.