FAIRCOOP: 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.
What changed
FAIRCOOP
NACE 46.331, Wholesale trade
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€100,284
2024 · €40,532-€140,816
Equity
€5.7m
2024 · €5.7m-€67,027
Cash
€567,393
2024 · €431,145+€136,248
Balance sheet total
€8.9m
2024 · €9.7m-€826,127
Largest movements
Assets
- Current investments -€660,000
down €660,000 (-23.5%), from €2.8m to €2.2m
- Financial fixed assets -€236,904
down €236,904 (-7.8%), from €3.0m to €2.8m
of which Other financial fixed assets: -€236,904
- Cash +€136,248
up €136,248 (+31.6%), from €431,145 to €567,393
mainly Current investments (+€660,000) and Investment in fixed assets (net) (+€201,847)
Equity and liabilities
- Other debts -€489,734
down €489,734 (-48.9%), from €1.0m to €512,601
- Trade debts -€222,048
down €222,048 (-7.9%), from €2.8m to €2.6m
- Profit (loss) carried forward -€113,390
down €113,390 (-97.9%), from €115,802 to €2,412
Income statement
- Services and other goods -€693,902
down €693,902 (-14.0%), from €5.0m to €4.3m
- Goods and materials +€552,823
up €552,823 (+4.3%), from €13.0m to €13.5m
of which Purchases: +€385,475
- Turnover -€420,987
down €420,987 (-2.3%), from €18.4m to €18.0m
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.
Result 2024
€40,532
Turnover
-€420,987
Other operating income
+€124,246
Goods and materials
-€552,823
Services and other goods
+€693,902
Staff costs
+€17,919
Depreciation
+€8,806
Write-downs
-€14,940
Other operating charges
+€22,039
Other operating items
+€2,690
Financial income
-€42,295
Financial charges
-€303
Taxes
+€20,931
Result 2025
-€100,284
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.
From operations
-€758,856
Investment
+€861,847
Financing
+€33,257
Cash 2024
€431,145
From operations (derived)
-€758,856
Net result for the year
-€100,284
Depreciation
+€72,536
Stocks and contracts
+€32,119
Receivables within one year
-€15,422
Deferred charges and accrued income
+€11,296
Trade debts
-€222,048
Tax, wage and social debts
-€48,093
Other debts
-€489,734
Accrued charges and deferred income
+€774
Investment (derived)
+€861,847
Investment in fixed assets (net)
+€201,847
Current investments
+€660,000
Financing
+€33,257
Contributions, distributions and other
+€33,257
Cash 2025
€567,393
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,722,427 | €8,896,300 | -€826,127 | -8.5% |
| Fixed assets | 21/28 | €3,269,304 | €2,994,921 | -€274,383 | -8.4% |
| Intangible fixed assets | 21 | €22,841 | €7,480 | -€15,361 | -67.3% |
| Tangible fixed assets | 22/27 | €211,494 | €189,377 | -€22,117 | -10.5% |
| Plant, machinery and equipment | 23 | €54,300 | €46,146 | -€8,154 | -15.0% |
| Furniture and vehicles | 24 | €153,194 | €139,231 | -€13,963 | -9.1% |
| Other tangible fixed assets | 26 | €4,000 | €4,000 | = | 0.0% |
| Financial fixed assets | 28 | €3,034,969 | €2,798,065 | -€236,904 | -7.8% |
| Affiliated companies | 280/1 | €15,000 | €15,000 | = | 0.0% |
| Participating interests | 280 | €15,000 | €15,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €3,019,969 | €2,783,065 | -€236,904 | -7.8% |
| Shares | 284 | €2,500 | €2,500 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €3,017,469 | €2,780,565 | -€236,904 | -7.9% |
| Current assets | 29/58 | €6,453,123 | €5,901,378 | -€551,745 | -8.6% |
| Stocks and contracts in progress | 3 | €189,245 | €157,126 | -€32,119 | -17.0% |
| Stocks | 30/36 | €189,245 | €157,126 | -€32,119 | -17.0% |
| Goods purchased for resale | 34 | €189,245 | €157,126 | -€32,119 | -17.0% |
| Amounts receivable within one year | 40/41 | €2,964,393 | €2,979,815 | +€15,422 | +0.5% |
| Trade receivables | 40 | €2,691,897 | €2,689,523 | -€2,374 | -0.1% |
| Other amounts receivable | 41 | €272,496 | €290,292 | +€17,796 | +6.5% |
| Current investments | 50/53 | €2,810,000 | €2,150,000 | -€660,000 | -23.5% |
| Other investments | 51/53 | €2,810,000 | €2,150,000 | -€660,000 | -23.5% |
| Cash at bank and in hand | 54/58 | €431,145 | €567,393 | +€136,248 | +31.6% |
| Deferred charges and accrued income | 490/1 | €58,340 | €47,044 | -€11,296 | -19.4% |
| Total equity and liabilities | 10/49 | €9,722,427 | €8,896,300 | -€826,127 | -8.5% |
| Equity | 10/15 | €5,721,154 | €5,654,127 | -€67,027 | -1.2% |
| Contributions | 10/11 | €5,595,659 | €5,640,022 | +€44,363 | +0.8% |
| Reserves | 13 | €9,693 | €11,693 | +€2,000 | +20.6% |
| Non-distributable reserves | 130/1 | - | €2,000 | +€2,000 | |
| Reserves not available under the articles | 1311 | - | €2,000 | +€2,000 | |
| Distributable reserves | 133 | €9,693 | €9,693 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,802 | €2,412 | -€113,390 | -97.9% |
| Amounts payable | 17/49 | €4,001,273 | €3,242,172 | -€759,101 | -19.0% |
| Amounts payable within one year | 42/48 | €4,001,273 | €3,241,398 | -€759,875 | -19.0% |
| Trade debts | 44 | €2,827,876 | €2,605,828 | -€222,048 | -7.9% |
| Suppliers | 440/4 | €2,827,876 | €2,605,828 | -€222,048 | -7.9% |
| Taxes, remuneration and social security | 45 | €171,063 | €122,970 | -€48,093 | -28.1% |
| Taxes | 450/3 | €46,394 | €24,087 | -€22,307 | -48.1% |
| Remuneration and social security | 454/9 | €124,669 | €98,883 | -€25,787 | -20.7% |
| Other amounts payable | 47/48 | €1,002,334 | €512,601 | -€489,734 | -48.9% |
| Accrued charges and deferred income | 492/3 | - | €774 | +€774 | |
| Operating income | 70/76A | €18,529,829 | €18,233,088 | -€296,741 | -1.6% |
| Turnover | 70 | €18,413,988 | €17,993,002 | -€420,987 | -2.3% |
| Other operating income | 74 | €115,840 | €240,086 | +€124,246 | +107.3% |
| Operating charges | 60/66A | €18,597,657 | €18,420,066 | -€177,592 | -1.0% |
| Goods for resale, raw materials and consumables | 60 | €12,995,176 | €13,547,999 | +€552,823 | +4.3% |
| Purchases | 600/8 | €13,130,406 | €13,515,880 | +€385,475 | +2.9% |
| Change in stocks: decrease (increase) | 609 | -€135,230 | €32,119 | +€167,349 | |
| Services and other goods | 61 | €4,972,146 | €4,278,245 | -€693,902 | -14.0% |
| Remuneration, social security and pensions | 62 | €498,491 | €480,572 | -€17,919 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,342 | €72,536 | -€8,806 | -10.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €14,940 | +€14,940 | |
| Other operating charges | 640/8 | €47,813 | €25,774 | -€22,039 | -46.1% |
| Non-recurring operating charges | 66A | €2,690 | - | -€2,690 | |
| Operating profit (loss) | 9901 | -€67,829 | -€186,978 | -€119,149 | -175.7% |
| Financial income | 75/76B | €135,247 | €92,952 | -€42,295 | -31.3% |
| Recurring financial income | 75 | €134,008 | €92,952 | -€41,055 | -30.6% |
| Income from financial fixed assets | 750 | €88,448 | €46,573 | -€41,875 | -47.3% |
| Other financial income | 752/9 | €45,560 | €46,379 | +€819 | +1.8% |
| Non-recurring financial income | 76B | €1,240 | - | -€1,240 | |
| Financial charges | 65/66B | €5,955 | €6,258 | +€303 | +5.1% |
| Recurring financial charges | 65 | €5,955 | €6,258 | +€303 | +5.1% |
| Debt charges | 650 | €1,917 | €1,264 | -€654 | -34.1% |
| Other financial charges | 652/9 | €4,038 | €4,994 | +€956 | +23.7% |
| Profit (loss) for the period before taxes | 9903 | €61,463 | -€100,284 | -€161,747 | |
| Income taxes | 67/77 | €20,931 | - | -€20,931 | |
| Taxes | 670/3 | €21,056 | - | -€21,056 | |
| Tax adjustments and reversals of tax provisions | 77 | €125 | - | -€125 | |
| Profit (loss) for the period | 9904 | €40,532 | -€100,284 | -€140,816 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,532 | -€100,284 | -€140,816 |
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 8 October 2026 via checked.be.