COOPLAN: 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.
COOPLAN
Largest movements
- Receivables within one year -€9,061
down €9,061 (-97.5%), from €9,296 to €236
- Cash -€5,753
down €5,753 (-99.8%), from €5,764 to €11
mainly Net result for the year (-€27,796) and Accrued charges and deferred income (-€12,289)
- Tangible fixed assets -€1,603
down €1,603 (-9.3%), from €17,177 to €15,574
of which Plant, machinery and equipment: -€1,827
- Deferred charges and accrued income +€374
up €374 (+12.3%), from €3,037 to €3,411
- Profit (loss) carried forward -€27,796
down €27,796 (-269.2%), from -€10,327 to -€38,123
- Other debts +€24,268
up €24,268 (+3733.5%), from €650 to €24,918
- Accrued charges and deferred income -€12,289
no longer reported in 2025 (was €12,289)
- Tax, wage and social debts -€2,182
down €2,182 (-61.0%), from €3,579 to €1,397
- Trade debts +€1,956
up €1,956 (+48.1%), from €4,068 to €6,024
- Gross operating margin -€5,844
down €5,844 (-46.1%), from -€12,664 to -€18,508
- Depreciation -€5,284
down €5,284 (-51.8%), from €10,201 to €4,917
- Financial charges +€680
up €680 (+42.7%), from €1,592 to €2,271
- Financial income -€469
down €469 (-100.0%), from €469 to €0
- Taxes +€380
up €380 (+77.5%), from €490 to €870
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 | €35,274 | €19,231 | -€16,043 | -45.5% |
| Fixed assets | 21/28 | €17,177 | €15,574 | -€1,603 | -9.3% |
| Tangible fixed assets | 22/27 | €17,177 | €15,574 | -€1,603 | -9.3% |
| Land and buildings | 22 | €9,027 | €7,529 | -€1,497 | -16.6% |
| Plant, machinery and equipment | 23 | €4,722 | €2,895 | -€1,827 | -38.7% |
| Furniture and vehicles | 24 | €3,428 | €5,150 | +€1,722 | +50.2% |
| Current assets | 29/58 | €18,097 | €3,657 | -€14,440 | -79.8% |
| Amounts receivable within one year | 40/41 | €9,296 | €236 | -€9,061 | -97.5% |
| Other amounts receivable | 41 | €9,296 | €236 | -€9,061 | -97.5% |
| Cash at bank and in hand | 54/58 | €5,764 | €11 | -€5,753 | -99.8% |
| Deferred charges and accrued income | 490/1 | €3,037 | €3,411 | +€374 | +12.3% |
| Total equity and liabilities | 10/49 | €35,274 | €19,231 | -€16,043 | -45.5% |
| Equity | 10/15 | €14,688 | -€13,107 | -€27,796 | |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €4,556 | €4,556 | = | 0.0% |
| Distributable reserves | 133 | €4,556 | €4,556 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,327 | -€38,123 | -€27,796 | -269.2% |
| Amounts payable | 17/49 | €20,585 | €32,338 | +€11,753 | +57.1% |
| Amounts payable within one year | 42/48 | €8,296 | €32,338 | +€24,042 | +289.8% |
| Trade debts | 44 | €4,068 | €6,024 | +€1,956 | +48.1% |
| Suppliers | 440/4 | €4,068 | €6,024 | +€1,956 | +48.1% |
| Taxes, remuneration and social security | 45 | €3,579 | €1,397 | -€2,182 | -61.0% |
| Taxes | 450/3 | €3,579 | €1,397 | -€2,182 | -61.0% |
| Other amounts payable | 47/48 | €650 | €24,918 | +€24,268 | +3733.5% |
| Accrued charges and deferred income | 492/3 | €12,289 | - | -€12,289 | |
| Non-recurring operating income | 76A | €4,751 | - | -€4,751 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,201 | €4,917 | -€5,284 | -51.8% |
| Other operating charges | 640/8 | €1,433 | €1,230 | -€203 | -14.2% |
| Gross operating margin | 9900 | -€12,664 | -€18,508 | -€5,844 | -46.1% |
| Operating profit (loss) | 9901 | -€24,298 | -€24,654 | -€357 | -1.5% |
| Financial income | 75/76B | €469 | €0 | -€469 | -100.0% |
| Recurring financial income | 75 | €469 | €0 | -€469 | -100.0% |
| Financial charges | 65/66B | €1,592 | €2,271 | +€680 | +42.7% |
| Recurring financial charges | 65 | €1,592 | €2,271 | +€680 | +42.7% |
| Profit (loss) for the period before taxes | 9903 | -€25,420 | -€26,926 | -€1,505 | -5.9% |
| Income taxes | 67/77 | €490 | €870 | +€380 | +77.5% |
| Profit (loss) for the period | 9904 | -€25,911 | -€27,796 | -€1,885 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,911 | -€27,796 | -€1,885 | -7.3% |
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.