COOPMANS BEHEER: 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.
COOPMANS BEHEER
Largest movements
- Current investments -€47,671
down €47,671 (-21.0%), from €226,919 to €179,248
- Tangible fixed assets -€25,139
down €25,139 (-2.9%), from €856,157 to €831,019
of which Land and buildings: -€24,631
- Receivables within one year -€20,681
down €20,681 (-97.7%), from €21,163 to €482
- Debts after one year -€51,724
down €51,724 (-12.0%), from €431,841 to €380,118
- Reserves -€50,938
down €50,938 (-8.4%), from €609,008 to €558,070
of which Distributable reserves: -€50,938
- Gross operating margin -€8,879
down €8,879 (-44.5%), from €19,964 to €11,085
- Financial charges +€8,683
up €8,683 (+969%), from €896 to €9,579
- Other operating charges -€2,834
down €2,834 (-63.4%), from €4,473 to €1,639
- Financial income +€1,664
up €1,664 (+56.0%), from €2,969 to €4,633
- Taxes +€299
new in 2025: €299
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.
Derived cash bridge
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 | €1,109,752 | €1,016,057 | -€93,695 | -8.4% |
| Fixed assets | 21/28 | €856,157 | €831,019 | -€25,139 | -2.9% |
| Tangible fixed assets | 22/27 | €856,157 | €831,019 | -€25,139 | -2.9% |
| Land and buildings | 22 | €855,650 | €831,019 | -€24,631 | -2.9% |
| Furniture and vehicles | 24 | €507 | - | -€507 | |
| Current assets | 29/58 | €253,594 | €185,038 | -€68,556 | -27.0% |
| Amounts receivable within one year | 40/41 | €21,163 | €482 | -€20,681 | -97.7% |
| Other amounts receivable | 41 | €21,163 | €482 | -€20,681 | -97.7% |
| Current investments | 50/53 | €226,919 | €179,248 | -€47,671 | -21.0% |
| Cash at bank and in hand | 54/58 | €5,512 | €5,307 | -€205 | -3.7% |
| Total equity and liabilities | 10/49 | €1,109,752 | €1,016,057 | -€93,695 | -8.4% |
| Equity | 10/15 | €621,508 | €570,570 | -€50,938 | -8.2% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €609,008 | €558,070 | -€50,938 | -8.4% |
| Tax-exempt reserves | 132 | €112,500 | €112,500 | = | 0.0% |
| Distributable reserves | 133 | €496,508 | €445,570 | -€50,938 | -10.3% |
| Amounts payable | 17/49 | €488,244 | €445,487 | -€42,756 | -8.8% |
| Amounts payable after more than one year | 17 | €431,841 | €380,118 | -€51,724 | -12.0% |
| Financial debts | 170/4 | €431,841 | €380,118 | -€51,724 | -12.0% |
| Amounts payable within one year | 42/48 | €56,402 | €65,370 | +€8,967 | +15.9% |
| Current portion of amounts payable after more than one year | 42 | €51,029 | €52,704 | +€1,675 | +3.3% |
| Trade debts | 44 | €5,373 | €7,674 | +€2,302 | +42.8% |
| Suppliers | 440/4 | €5,373 | €7,674 | +€2,302 | +42.8% |
| Other amounts payable | 47/48 | - | €4,991 | +€4,991 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,154 | €25,139 | -€16 | -0.1% |
| Other operating charges | 640/8 | €4,473 | €1,639 | -€2,834 | -63.4% |
| Gross operating margin | 9900 | €19,964 | €11,085 | -€8,879 | -44.5% |
| Operating profit (loss) | 9901 | -€9,663 | -€15,693 | -€6,029 | -62.4% |
| Financial income | 75/76B | €2,969 | €4,633 | +€1,664 | +56.0% |
| Recurring financial income | 75 | €2,969 | €4,633 | +€1,664 | +56.0% |
| Financial charges | 65/66B | €896 | €9,579 | +€8,683 | +969% |
| Recurring financial charges | 65 | €896 | €9,579 | +€8,683 | +969% |
| Profit (loss) for the period before taxes | 9903 | -€7,591 | -€20,639 | -€13,049 | -172% |
| Income taxes | 67/77 | - | €299 | +€299 | |
| Profit (loss) for the period | 9904 | -€7,591 | -€20,938 | -€13,348 | -176% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,591 | -€20,938 | -€13,348 | -176% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.