COOPSTROOM: 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.
COOPSTROOM
Largest movements
- Tangible fixed assets -€228,615
down €228,615 (-14.2%), from €1.6m to €1.4m
of which Furniture and vehicles: -€243,662
- Cash +€77,920
up €77,920 (+160%), from €48,702 to €126,622
mainly Depreciation (+€315,320) and Debts after one year (+€230,283)
- Receivables after one year -€32,000
down €32,000 (-100%), from €32,000 to €0
- Deferred charges and accrued income -€21,497
down €21,497 (-48.3%), from €44,461 to €22,964
- Profit (loss) carried forward -€410,713
down €410,713 (-134%), from -€307,442 to -€718,155
- Debts after one year +€230,283
up €230,283 (+68.9%), from €334,433 to €564,716
of which Financial debts: +€252,469
- Investment grants -€99,314
down €99,314 (-65.8%), from €151,024 to €51,711
- Other debts +€92,737
up €92,737 (+5,391%), from €1,720 to €94,457
- Contributions +€91,250
up €91,250 (+6.7%), from €1.4m to €1.5m
- Gross operating margin -€101,808
down €101,808 (-74.6%), from €136,502 to €34,694
- Staff costs +€47,479
up €47,479 (+33.1%), from €143,613 to €191,092
- Financial income -€20,041
down €20,041 (-19.8%), from €101,409 to €81,368
- Depreciation -€8,486
down €8,486 (-2.6%), from €323,805 to €315,320
- Other operating charges +€7,742
up €7,742 (+56.2%), from €13,788 to €21,530
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 | €2,010,262 | €1,793,646 | -€216,616 | -10.8% |
| Fixed assets | 21/28 | €1,652,667 | €1,422,162 | -€230,505 | -13.9% |
| Intangible fixed assets | 21 | €6,299 | €4,409 | -€1,890 | -30.0% |
| Tangible fixed assets | 22/27 | €1,611,368 | €1,382,753 | -€228,615 | -14.2% |
| Plant, machinery and equipment | 23 | €552,270 | €567,317 | +€15,047 | +2.7% |
| Furniture and vehicles | 24 | €1,059,097 | €815,435 | -€243,662 | -23.0% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €35,000 | €35,000 | = | 0.0% |
| Current assets | 29/58 | €357,596 | €371,484 | +€13,888 | +3.9% |
| Amounts receivable after more than one year | 29 | €32,000 | €0 | -€32,000 | -100% |
| Other amounts receivable | 291 | €32,000 | €0 | -€32,000 | -100% |
| Amounts receivable within one year | 40/41 | €232,433 | €221,898 | -€10,535 | -4.5% |
| Trade receivables | 40 | €156,600 | €177,972 | +€21,372 | +13.6% |
| Other amounts receivable | 41 | €75,834 | €43,926 | -€31,907 | -42.1% |
| Cash at bank and in hand | 54/58 | €48,702 | €126,622 | +€77,920 | +160% |
| Deferred charges and accrued income | 490/1 | €44,461 | €22,964 | -€21,497 | -48.3% |
| Total equity and liabilities | 10/49 | €2,010,262 | €1,793,646 | -€216,616 | -10.8% |
| Equity | 10/15 | €1,215,083 | €796,306 | -€418,777 | -34.5% |
| Contributions | 10/11 | €1,371,500 | €1,462,750 | +€91,250 | +6.7% |
| Profit (loss) carried forward | 14 | -€307,442 | -€718,155 | -€410,713 | -134% |
| Investment grants | 15 | €151,024 | €51,711 | -€99,314 | -65.8% |
| Provisions and deferred taxes | 16 | €37,439 | €12,928 | -€24,512 | -65.5% |
| Deferred taxes | 168 | €37,439 | €12,928 | -€24,512 | -65.5% |
| Amounts payable | 17/49 | €757,740 | €984,412 | +€226,672 | +29.9% |
| Amounts payable after more than one year | 17 | €334,433 | €564,716 | +€230,283 | +68.9% |
| Financial debts | 170/4 | €293,534 | €546,003 | +€252,469 | +86.0% |
| Other amounts payable | 178/9 | €40,899 | €18,713 | -€22,186 | -54.2% |
| Amounts payable within one year | 42/48 | €373,558 | €418,772 | +€45,214 | +12.1% |
| Current portion of amounts payable after more than one year | 42 | €175,059 | €174,553 | -€506 | -0.3% |
| Financial debts | 43 | €94 | €20 | -€74 | -78.7% |
| Credit institutions | 430/8 | €94 | €20 | -€74 | -78.7% |
| Trade debts | 44 | €146,200 | €122,537 | -€23,663 | -16.2% |
| Suppliers | 440/4 | €146,200 | €122,537 | -€23,663 | -16.2% |
| Taxes, remuneration and social security | 45 | €50,485 | €27,205 | -€23,280 | -46.1% |
| Taxes | 450/3 | €37,850 | €3,123 | -€34,726 | -91.7% |
| Remuneration and social security | 454/9 | €12,635 | €24,081 | +€11,446 | +90.6% |
| Other amounts payable | 47/48 | €1,720 | €94,457 | +€92,737 | +5,391% |
| Accrued charges and deferred income | 492/3 | €49,750 | €925 | -€48,825 | -98.1% |
| Remuneration, social security and pensions | 62 | €143,613 | €191,092 | +€47,479 | +33.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €323,805 | €315,320 | -€8,486 | -2.6% |
| Other operating charges | 640/8 | €13,788 | €21,530 | +€7,742 | +56.2% |
| Gross operating margin | 9900 | €136,502 | €34,694 | -€101,808 | -74.6% |
| Operating profit (loss) | 9901 | -€344,705 | -€493,248 | -€148,544 | -43.1% |
| Financial income | 75/76B | €101,409 | €81,368 | -€20,041 | -19.8% |
| Recurring financial income | 75 | €101,409 | €81,368 | -€20,041 | -19.8% |
| Financial charges | 65/66B | €24,908 | €17,966 | -€6,942 | -27.9% |
| Recurring financial charges | 65 | €24,908 | €17,966 | -€6,942 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | -€268,204 | -€429,846 | -€161,642 | -60.3% |
| Transfer from deferred taxes | 780 | €25,584 | €19,133 | -€6,451 | -25.2% |
| Profit (loss) for the period | 9904 | -€242,620 | -€410,713 | -€168,093 | -69.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€242,620 | -€410,713 | -€168,093 | -69.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.