COOSERVICES: 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.
COOSERVICES
Largest movements
- Cash +€76,737
up €76,737 (+17.6%), from €436,396 to €513,133
mainly Net result for the year (+€60,055) and Receivables within one year (+€15,962)
- Receivables within one year -€15,962
down €15,962 (-60.0%), from €26,612 to €10,650
of which Other amounts receivable: -€20,814
- Tangible fixed assets -€8,830
down €8,830 (-50.0%), from €17,659 to €8,830
- Reserves +€60,055
up €60,055 (+17.2%), from €348,630 to €408,685
of which Distributable reserves: +€60,055
- Trade debts -€12,860
down €12,860 (-77.9%), from €16,501 to €3,642
- Other debts +€9,482
up €9,482 (+8.3%), from €113,702 to €123,184
- Tax, wage and social debts -€8,634
down €8,634 (-53.1%), from €16,270 to €7,636
of which Remuneration and social security: -€10,420
- Gross operating margin +€91,163
up €91,163 (+4,681%), from €1,947 to €93,110
- Staff costs -€23,899
down €23,899 (-68.1%), from €35,075 to €11,176
- Taxes +€22,377
up €22,377, from -€920 to €21,457
- Financial income +€6,526
up €6,526 (+203%), from €3,218 to €9,744
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 | €486,541 | €534,985 | +€48,444 | +10.0% |
| Fixed assets | 21/28 | €17,659 | €8,830 | -€8,830 | -50.0% |
| Tangible fixed assets | 22/27 | €17,659 | €8,830 | -€8,830 | -50.0% |
| Furniture and vehicles | 24 | €17,659 | €8,830 | -€8,830 | -50.0% |
| Current assets | 29/58 | €468,882 | €526,156 | +€57,274 | +12.2% |
| Stocks and contracts in progress | 3 | €5,874 | €2,373 | -€3,501 | -59.6% |
| Stocks | 30/36 | €5,874 | €2,373 | -€3,501 | -59.6% |
| Amounts receivable within one year | 40/41 | €26,612 | €10,650 | -€15,962 | -60.0% |
| Trade receivables | 40 | €4,460 | €9,312 | +€4,852 | +109% |
| Other amounts receivable | 41 | €22,152 | €1,338 | -€20,814 | -94.0% |
| Cash at bank and in hand | 54/58 | €436,396 | €513,133 | +€76,737 | +17.6% |
| Total equity and liabilities | 10/49 | €486,541 | €534,985 | +€48,444 | +10.0% |
| Equity | 10/15 | €339,882 | €399,937 | +€60,055 | +17.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €348,630 | €408,685 | +€60,055 | +17.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €346,770 | €406,825 | +€60,055 | +17.3% |
| Profit (loss) carried forward | 14 | -€21,148 | -€21,148 | = | 0.0% |
| Amounts payable | 17/49 | €146,659 | €135,048 | -€11,612 | -7.9% |
| Amounts payable within one year | 42/48 | €146,659 | €134,648 | -€12,012 | -8.2% |
| Financial debts | 43 | €187 | €187 | = | 0.0% |
| Credit institutions | 430/8 | €187 | €187 | = | 0.0% |
| Trade debts | 44 | €16,501 | €3,642 | -€12,860 | -77.9% |
| Suppliers | 440/4 | €16,501 | €3,642 | -€12,860 | -77.9% |
| Taxes, remuneration and social security | 45 | €16,270 | €7,636 | -€8,634 | -53.1% |
| Taxes | 450/3 | €2,850 | €4,636 | +€1,786 | +62.7% |
| Remuneration and social security | 454/9 | €13,420 | €3,000 | -€10,420 | -77.6% |
| Other amounts payable | 47/48 | €113,702 | €123,184 | +€9,482 | +8.3% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Remuneration, social security and pensions | 62 | €35,075 | €11,176 | -€23,899 | -68.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,377 | €8,830 | -€547 | -5.8% |
| Other operating charges | 640/8 | €849 | €912 | +€63 | +7.4% |
| Gross operating margin | 9900 | €1,947 | €93,110 | +€91,163 | +4,681% |
| Operating profit (loss) | 9901 | -€43,354 | €72,193 | +€115,546 | |
| Financial income | 75/76B | €3,218 | €9,744 | +€6,526 | +203% |
| Recurring financial income | 75 | €3,218 | €9,744 | +€6,526 | +203% |
| Financial charges | 65/66B | €683 | €424 | -€259 | -37.9% |
| Recurring financial charges | 65 | €683 | €424 | -€259 | -37.9% |
| Profit (loss) for the period before taxes | 9903 | -€40,819 | €81,512 | +€122,331 | |
| Income taxes | 67/77 | -€920 | €21,457 | +€22,377 | |
| Profit (loss) for the period | 9904 | -€39,898 | €60,055 | +€99,954 | |
| Transfer from tax-exempt reserves | 789 | €18,750 | - | -€18,750 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,148 | €60,055 | +€81,204 |
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 20 October 2026 via checked.be.