COOPMAN: 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.
COOPMAN
Largest movements
- Current investments +€65,000
up €65,000 (+26.0%), from €250,000 to €315,000
- Reserves +€54,898
up €54,898 (+7.6%), from €726,526 to €781,424
of which Distributable reserves: +€54,898
- Depreciation -€8,838
down €8,838 (-47.9%), from €18,438 to €9,600
- Financial income +€2,071
up €2,071 (+62.9%), from €3,290 to €5,361
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 | €1,472,395 | €1,528,654 | +€56,260 | +3.8% |
| Fixed assets | 21/28 | €1,220,554 | €1,210,954 | -€9,600 | -0.8% |
| Tangible fixed assets | 22/27 | €1,220,554 | €1,210,954 | -€9,600 | -0.8% |
| Land and buildings | 22 | €1,219,766 | €1,210,954 | -€8,812 | -0.7% |
| Plant, machinery and equipment | 23 | €788 | €0 | -€788 | -100.0% |
| Current assets | 29/58 | €251,840 | €317,700 | +€65,860 | +26.2% |
| Amounts receivable within one year | 40/41 | €987 | €2,595 | +€1,608 | +162.9% |
| Other amounts receivable | 41 | €987 | €2,595 | +€1,608 | +162.9% |
| Current investments | 50/53 | €250,000 | €315,000 | +€65,000 | +26.0% |
| Cash at bank and in hand | 54/58 | €853 | €105 | -€748 | -87.7% |
| Total equity and liabilities | 10/49 | €1,472,395 | €1,528,654 | +€56,260 | +3.8% |
| Equity | 10/15 | €1,461,850 | €1,516,747 | +€54,898 | +3.8% |
| Contributions | 10/11 | €734,258 | €734,258 | = | 0.0% |
| Reserves | 13 | €726,526 | €781,424 | +€54,898 | +7.6% |
| Non-distributable reserves | 130/1 | €73,426 | €73,426 | = | 0.0% |
| Reserves not available under the articles | 1311 | €73,426 | €73,426 | = | 0.0% |
| Distributable reserves | 133 | €653,100 | €707,998 | +€54,898 | +8.4% |
| Profit (loss) carried forward | 14 | €1,066 | €1,066 | = | 0.0% |
| Amounts payable | 17/49 | €10,545 | €11,907 | +€1,362 | +12.9% |
| Amounts payable within one year | 42/48 | €10,545 | €11,907 | +€1,362 | +12.9% |
| Trade debts | 44 | - | €146 | +€146 | |
| Suppliers | 440/4 | - | €146 | +€146 | |
| Other amounts payable | 47/48 | €10,545 | €11,761 | +€1,216 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,438 | €9,600 | -€8,838 | -47.9% |
| Other operating charges | 640/8 | €10,074 | €10,387 | +€313 | +3.1% |
| Gross operating margin | 9900 | €69,378 | €69,524 | +€146 | +0.2% |
| Operating profit (loss) | 9901 | €40,866 | €49,537 | +€8,671 | +21.2% |
| Financial income | 75/76B | €3,290 | €5,361 | +€2,071 | +62.9% |
| Recurring financial income | 75 | €3,290 | €5,361 | +€2,071 | +62.9% |
| Profit (loss) for the period before taxes | 9903 | €44,156 | €54,898 | +€10,742 | +24.3% |
| Profit (loss) for the period | 9904 | €44,156 | €54,898 | +€10,742 | +24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €44,156 | €54,898 | +€10,742 | +24.3% |
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 9 October 2026 via checked.be.