COOPERE: 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.
COOPERE
Largest movements
- Cash +€19,090
up €19,090 (+249.6%), from €7,647 to €26,737
mainly Net result for the year (+€22,300) and Trade debts (+€6,419)
- Deferred charges and accrued income +€5,212
up €5,212 (+347.2%), from €1,501 to €6,713
- Intangible fixed assets -€3,000
down €3,000 (-10.8%), from €27,726 to €24,726
- Tangible fixed assets -€1,673
down €1,673 (-34.4%), from €4,869 to €3,195
- Receivables within one year +€1,327
up €1,327 (+8.9%), from €14,861 to €16,189
- Profit (loss) carried forward +€22,300
up €22,300 (+309.7%), from €7,202 to €29,502
- Other debts -€8,922
down €8,922 (-26.3%), from €33,867 to €24,944
- Trade debts +€6,419
up €6,419 (+283.2%), from €2,266 to €8,685
- Tax, wage and social debts +€1,159
up €1,159 (+10.8%), from €10,769 to €11,928
- Gross operating margin +€20,677
up €20,677 (+155.5%), from €13,293 to €33,971
- Taxes +€3,755
up €3,755 (+161.0%), from €2,332 to €6,087
- Depreciation +€1,624
up €1,624 (+53.2%), from €3,050 to €4,673
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 | €56,604 | €77,560 | +€20,956 | +37.0% |
| Fixed assets | 21/28 | €32,595 | €27,922 | -€4,673 | -14.3% |
| Intangible fixed assets | 21 | €27,726 | €24,726 | -€3,000 | -10.8% |
| Tangible fixed assets | 22/27 | €4,869 | €3,195 | -€1,673 | -34.4% |
| Furniture and vehicles | 24 | €4,869 | €3,195 | -€1,673 | -34.4% |
| Current assets | 29/58 | €24,009 | €49,638 | +€25,629 | +106.7% |
| Amounts receivable within one year | 40/41 | €14,861 | €16,189 | +€1,327 | +8.9% |
| Trade receivables | 40 | €14,861 | €16,189 | +€1,327 | +8.9% |
| Cash at bank and in hand | 54/58 | €7,647 | €26,737 | +€19,090 | +249.6% |
| Deferred charges and accrued income | 490/1 | €1,501 | €6,713 | +€5,212 | +347.2% |
| Total equity and liabilities | 10/49 | €56,604 | €77,560 | +€20,956 | +37.0% |
| Equity | 10/15 | €9,702 | €32,002 | +€22,300 | +229.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,202 | €29,502 | +€22,300 | +309.7% |
| Amounts payable | 17/49 | €46,902 | €45,558 | -€1,344 | -2.9% |
| Amounts payable within one year | 42/48 | €46,902 | €45,558 | -€1,344 | -2.9% |
| Trade debts | 44 | €2,266 | €8,685 | +€6,419 | +283.2% |
| Suppliers | 440/4 | €2,266 | €8,685 | +€6,419 | +283.2% |
| Taxes, remuneration and social security | 45 | €10,769 | €11,928 | +€1,159 | +10.8% |
| Taxes | 450/3 | €10,769 | €11,928 | +€1,159 | +10.8% |
| Other amounts payable | 47/48 | €33,867 | €24,944 | -€8,922 | -26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,050 | €4,673 | +€1,624 | +53.2% |
| Other operating charges | 640/8 | €579 | €646 | +€67 | +11.5% |
| Gross operating margin | 9900 | €13,293 | €33,971 | +€20,677 | +155.5% |
| Operating profit (loss) | 9901 | €9,665 | €28,652 | +€18,987 | +196.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €131 | €265 | +€134 | +102.7% |
| Recurring financial charges | 65 | €131 | €265 | +€134 | +102.7% |
| Profit (loss) for the period before taxes | 9903 | €9,534 | €28,387 | +€18,854 | +197.8% |
| Income taxes | 67/77 | €2,332 | €6,087 | +€3,755 | +161.0% |
| Profit (loss) for the period | 9904 | €7,202 | €22,300 | +€15,099 | +209.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,202 | €22,300 | +€15,099 | +209.7% |
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 6 October 2026 via checked.be.