COOPERVISION DISTRIBUTION: 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.
What changed
COOPERVISION DISTRIBUTION
NACE 46.432, Wholesale trade
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.5m
2024 · €1.3m+€203,599
Equity
€13.6m
2024 · €15.1m-€1.5m
Cash
€453,828
2024 · €1.4m-€963,299
Balance sheet total
€27.1m
2024 · €26.7m+€420,907
Largest movements
Assets
- Receivables within one year +€3.6m
up €3.6m (+43.1%), from €8.4m to €12.0m
of which Other amounts receivable: +€6.9m
- Tangible fixed assets -€2.2m
down €2.2m (-13.3%), from €16.3m to €14.1m
of which Plant, machinery and equipment: -€2.5m
- Cash -€963,299
down €963,299 (-68.0%), from €1.4m to €453,828
mainly Receivables within one year (-€3.6m) and Contributions, distributions and other (-€3.0m)
Equity and liabilities
- Other debts +€3.0m
new in 2025: €3.0m
- Profit (loss) carried forward -€1.5m
down €1.5m (-64.1%), from €2.3m to €837,599
- Trade debts -€1.0m
down €1.0m (-16.2%), from €6.2m to €5.2m
- Short-term financial debts -€447,734
no longer reported in 2025 (was €447,734)
- Tax, wage and social debts +€366,042
up €366,042 (+7.9%), from €4.6m to €5.0m
of which Remuneration and social security: +€343,395
Income statement
No income-statement line moved by more than 1% of the activity.
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
€1.3m
Turnover
-€255,336
Other operating income
+€51,956
Services and other goods
-€403,269
Staff costs
+€302,168
Depreciation
+€182,178
Write-downs
+€752
Other operating charges
+€15,646
Financial income
+€100,379
Financial charges
+€5,109
Taxes
+€204,016
Result 2025
€1.5m
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
+€3.0m
Investment
-€482,132
Financing
-€3.4m
Cash 2024
€1.4m
From operations (derived)
+€3.0m
Net result for the year
+€1.5m
Depreciation
+€2.7m
Receivables within one year
-€3.6m
Deferred charges and accrued income
+€9,032
Trade debts
-€1.0m
Tax, wage and social debts
+€366,042
Other debts
+€3.0m
Investment (derived)
-€482,132
Investment in fixed assets (net)
-€482,132
Financing
-€3.4m
Debts after one year
+€4,767
Short-term financial debts
-€447,734
Contributions, distributions and other
-€3.0m
Cash 2025
€453,828
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,710,330 | €27,131,237 | +€420,907 | +1.6% |
| Fixed assets | 21/28 | €16,489,525 | €14,258,801 | -€2.2m | -13.5% |
| Intangible fixed assets | 21 | €197,349 | €135,220 | -€62,129 | -31.5% |
| Tangible fixed assets | 22/27 | €16,272,676 | €14,104,082 | -€2.2m | -13.3% |
| Plant, machinery and equipment | 23 | €14,021,347 | €11,515,114 | -€2.5m | -17.9% |
| Furniture and vehicles | 24 | €507,529 | €476,354 | -€31,175 | -6.1% |
| Other tangible fixed assets | 26 | €985,211 | €888,237 | -€96,973 | -9.8% |
| Assets under construction and advance payments | 27 | €758,589 | €1,224,377 | +€465,788 | +61.4% |
| Financial fixed assets | 28 | €19,500 | €19,500 | = | 0.0% |
| Other financial fixed assets | 284/8 | €19,500 | €19,500 | = | 0.0% |
| Shares | 284 | €12,000 | €12,000 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €10,220,806 | €12,872,436 | +€2.7m | +25.9% |
| Amounts receivable within one year | 40/41 | €8,401,779 | €12,025,741 | +€3.6m | +43.1% |
| Trade receivables | 40 | €8,398,978 | €5,107,902 | -€3.3m | -39.2% |
| Other amounts receivable | 41 | €2,801 | €6,917,839 | +€6.9m | +246886.3% |
| Cash at bank and in hand | 54/58 | €1,417,127 | €453,828 | -€963,299 | -68.0% |
| Deferred charges and accrued income | 490/1 | €401,899 | €392,867 | -€9,032 | -2.2% |
| Total equity and liabilities | 10/49 | €26,710,330 | €27,131,237 | +€420,907 | +1.6% |
| Equity | 10/15 | €15,059,726 | €13,561,211 | -€1.5m | -10.0% |
| Contributions | 10/11 | €12,500,000 | €12,500,000 | = | 0.0% |
| Reserves | 13 | €223,612 | €223,612 | = | 0.0% |
| Non-distributable reserves | 130/1 | €223,612 | €223,612 | = | 0.0% |
| Reserves not available under the articles | 1311 | €223,612 | €223,612 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,336,114 | €837,599 | -€1.5m | -64.1% |
| Amounts payable | 17/49 | €11,650,604 | €13,570,026 | +€1.9m | +16.5% |
| Amounts payable after more than one year | 17 | €382,025 | €386,791 | +€4,767 | +1.2% |
| Other amounts payable | 178/9 | €382,025 | €386,791 | +€4,767 | +1.2% |
| Amounts payable within one year | 42/48 | €11,268,579 | €13,183,235 | +€1.9m | +17.0% |
| Financial debts | 43 | €447,734 | - | -€447,734 | |
| Credit institutions | 430/8 | €447,734 | - | -€447,734 | |
| Trade debts | 44 | €6,180,037 | €5,176,384 | -€1.0m | -16.2% |
| Suppliers | 440/4 | €6,180,037 | €5,176,384 | -€1.0m | -16.2% |
| Taxes, remuneration and social security | 45 | €4,640,809 | €5,006,851 | +€366,042 | +7.9% |
| Taxes | 450/3 | €687,629 | €710,275 | +€22,647 | +3.3% |
| Remuneration and social security | 454/9 | €3,953,180 | €4,296,575 | +€343,395 | +8.7% |
| Other amounts payable | 47/48 | - | €3,000,000 | +€3.0m | |
| Operating income | 70/76A | €55,056,800 | €54,853,420 | -€203,380 | -0.4% |
| Turnover | 70 | €54,146,771 | €53,891,435 | -€255,336 | -0.5% |
| Other operating income | 74 | €910,029 | €961,985 | +€51,956 | +5.7% |
| Operating charges | 60/66A | €52,865,886 | €52,768,411 | -€97,475 | -0.2% |
| Services and other goods | 61 | €27,128,768 | €27,532,037 | +€403,269 | +1.5% |
| Remuneration, social security and pensions | 62 | €22,808,253 | €22,506,085 | -€302,168 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,895,033 | €2,712,855 | -€182,178 | -6.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,519 | €4,767 | -€752 | -13.6% |
| Other operating charges | 640/8 | €28,313 | €12,668 | -€15,646 | -55.3% |
| Operating profit (loss) | 9901 | €2,190,914 | €2,085,009 | -€105,905 | -4.8% |
| Financial income | 75/76B | €12,654 | €113,033 | +€100,379 | +793.3% |
| Recurring financial income | 75 | €12,654 | €113,033 | +€100,379 | +793.3% |
| Income from current assets | 751 | - | €66,823 | +€66,823 | |
| Other financial income | 752/9 | €12,654 | €46,210 | +€33,556 | +265.2% |
| Financial charges | 65/66B | €78,310 | €73,201 | -€5,109 | -6.5% |
| Recurring financial charges | 65 | €78,310 | €73,201 | -€5,109 | -6.5% |
| Debt charges | 650 | €65,243 | €52,177 | -€13,066 | -20.0% |
| Other financial charges | 652/9 | €13,067 | €21,024 | +€7,957 | +60.9% |
| Profit (loss) for the period before taxes | 9903 | €2,125,258 | €2,124,841 | -€417 | 0.0% |
| Income taxes | 67/77 | €827,371 | €623,356 | -€204,016 | -24.7% |
| Taxes | 670/3 | €827,371 | €623,356 | -€204,016 | -24.7% |
| Profit (loss) for the period | 9904 | €1,297,886 | €1,501,485 | +€203,599 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,297,886 | €1,501,485 | +€203,599 | +15.7% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.