F&B COOPERATE: 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.
F&B COOPERATE
Largest movements
- Cash +€7,072
up €7,072 (+301%), from €2,353 to €9,425
mainly Trade debts (+€15,478) and Other debts (+€11,523)
- Receivables within one year -€2,905
down €2,905 (-44.8%), from €6,489 to €3,584
- Tangible fixed assets +€2,763
up €2,763 (+640%), from €432 to €3,195
of which Plant, machinery and equipment: +€2,763
- Accrued charges and deferred income -€18,000
no longer reported in 2025 (was €18,000)
- Trade debts +€15,478
up €15,478 (+75.5%), from €20,508 to €35,986
- Other debts +€11,523
new in 2025: €11,523
- Profit (loss) carried forward -€3,974
down €3,974 (-9.3%), from -€42,797 to -€46,771
- Tax, wage and social debts +€1,922
up €1,922 (+32.1%), from €5,990 to €7,912
of which Taxes: +€1,195
- Gross operating margin +€33,753
up €33,753 (+80.2%), from €42,098 to €75,850
- Staff costs -€2,631
down €2,631 (-3.4%), from €76,306 to €73,675
- Taxes -€2,180
down €2,180 (-86.3%), from €2,527 to €347
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 | €20,301 | €27,250 | +€6,949 | +34.2% |
| Fixed assets | 21/28 | €8,432 | €11,195 | +€2,763 | +32.8% |
| Tangible fixed assets | 22/27 | €432 | €3,195 | +€2,763 | +640% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €432 | €3,195 | +€2,763 | +640% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €8,000 | €8,000 | = | 0.0% |
| Current assets | 29/58 | €11,869 | €16,056 | +€4,186 | +35.3% |
| Stocks and contracts in progress | 3 | €3,027 | €3,046 | +€19 | +0.6% |
| Stocks | 30/36 | €3,027 | €3,046 | +€19 | +0.6% |
| Amounts receivable within one year | 40/41 | €6,489 | €3,584 | -€2,905 | -44.8% |
| Other amounts receivable | 41 | €6,489 | €3,584 | -€2,905 | -44.8% |
| Cash at bank and in hand | 54/58 | €2,353 | €9,425 | +€7,072 | +301% |
| Total equity and liabilities | 10/49 | €20,301 | €27,250 | +€6,949 | +34.2% |
| Equity | 10/15 | -€24,197 | -€28,171 | -€3,974 | -16.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,797 | -€46,771 | -€3,974 | -9.3% |
| Amounts payable | 17/49 | €44,498 | €55,421 | +€10,923 | +24.5% |
| Amounts payable within one year | 42/48 | €26,498 | €55,421 | +€28,923 | +109% |
| Trade debts | 44 | €20,508 | €35,986 | +€15,478 | +75.5% |
| Suppliers | 440/4 | €20,508 | €35,986 | +€15,478 | +75.5% |
| Taxes, remuneration and social security | 45 | €5,990 | €7,912 | +€1,922 | +32.1% |
| Taxes | 450/3 | €599 | €1,794 | +€1,195 | +200% |
| Remuneration and social security | 454/9 | €5,391 | €6,118 | +€727 | +13.5% |
| Other amounts payable | 47/48 | - | €11,523 | +€11,523 | |
| Accrued charges and deferred income | 492/3 | €18,000 | - | -€18,000 | |
| Remuneration, social security and pensions | 62 | €76,306 | €73,675 | -€2,631 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €402 | €1,057 | +€655 | +163% |
| Other operating charges | 640/8 | €2,800 | €3,161 | +€361 | +12.9% |
| Gross operating margin | 9900 | €42,098 | €75,850 | +€33,753 | +80.2% |
| Operating profit (loss) | 9901 | -€37,410 | -€2,043 | +€35,367 | +94.5% |
| Financial income | 75/76B | €88 | €0 | -€88 | -99.8% |
| Recurring financial income | 75 | €88 | €0 | -€88 | -99.8% |
| Financial charges | 65/66B | €1,908 | €1,584 | -€323 | -17.0% |
| Recurring financial charges | 65 | €1,908 | €1,584 | -€323 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | -€39,230 | -€3,627 | +€35,603 | +90.8% |
| Income taxes | 67/77 | €2,527 | €347 | -€2,180 | -86.3% |
| Profit (loss) for the period | 9904 | -€41,757 | -€3,974 | +€37,783 | +90.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,757 | -€3,974 | +€37,783 | +90.5% |
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.