Fédération Base Coopération: 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.
Fédération Base Coopération
Largest movements
- Tangible fixed assets +€29,989
up €29,989 (+23.8%), from €125,980 to €155,969
of which Plant, machinery and equipment: +€29,854
- Receivables within one year -€13,249
down €13,249 (-8.3%), from €159,737 to €146,488
of which Other amounts receivable: -€33,929
- Deferred charges and accrued income -€10,608
down €10,608 (-49.4%), from €21,469 to €10,861
- Debts within one year +€29,184
up €29,184 (+27.9%), from €104,454 to €133,638
of which Trade debts: +€26,473
- Profit (loss) carried forward -€21,779
down €21,779 (-22.1%), from €98,379 to €76,601
- Accrued charges and deferred income -€7,180
down €7,180 (-92.9%), from €7,731 to €551
- Gross operating margin -€97,498
down €97,498 (-22.3%), from €438,159 to €340,661
- Staff costs -€13,008
down €13,008 (-4.0%), from €322,916 to €309,908
- Depreciation +€6,299
up €6,299 (+56.8%), from €11,096 to €17,395
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 | €698,825 | €699,050 | +€225 | 0.0% |
| Fixed assets | 21/28 | €127,737 | €157,726 | +€29,989 | +23.5% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €125,980 | €155,969 | +€29,989 | +23.8% |
| Plant, machinery and equipment | 23 | €123,006 | €152,860 | +€29,854 | +24.3% |
| Furniture and vehicles | 24 | €2,974 | €3,109 | +€135 | +4.5% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €1,757 | €1,757 | = | 0.0% |
| Current assets | 29/58 | €571,088 | €541,324 | -€29,764 | -5.2% |
| Amounts receivable within one year | 40/41 | €159,737 | €146,488 | -€13,249 | -8.3% |
| Trade receivables | 40 | €30,753 | €51,434 | +€20,680 | +67.2% |
| Other amounts receivable | 41 | €128,984 | €95,054 | -€33,929 | -26.3% |
| Current investments | 50/53 | €108,718 | €108,718 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €281,165 | €275,258 | -€5,907 | -2.1% |
| Deferred charges and accrued income | 490/1 | €21,469 | €10,861 | -€10,608 | -49.4% |
| Total equity and liabilities | 10/49 | €698,825 | €699,050 | +€225 | 0.0% |
| Equity | 10/15 | €508,741 | €486,962 | -€21,779 | -4.3% |
| Contributions | 10/11 | €32 | €32 | = | 0.0% |
| Capital | 10 | €32 | €32 | = | 0.0% |
| Reserves | 13 | €410,330 | €410,330 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,379 | €76,601 | -€21,779 | -22.1% |
| Provisions and deferred taxes | 16 | €77,899 | €77,899 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €77,899 | €77,899 | = | 0.0% |
| Major repairs and maintenance | 162 | €77,899 | €77,899 | = | 0.0% |
| Amounts payable | 17/49 | €112,185 | €134,188 | +€22,003 | +19.6% |
| Amounts payable within one year | 42/48 | €104,454 | €133,638 | +€29,184 | +27.9% |
| Trade debts | 44 | €0 | €26,473 | +€26,473 | |
| Suppliers | 440/4 | - | €26,473 | +€26,473 | |
| Taxes, remuneration and social security | 45 | €33,353 | €36,064 | +€2,711 | +8.1% |
| Remuneration and social security | 454/9 | €33,353 | €36,064 | +€2,711 | +8.1% |
| Accrued charges and deferred income | 492/3 | €7,731 | €551 | -€7,180 | -92.9% |
| Non-recurring operating income | 76A | €2,083 | €2,569 | +€486 | +23.3% |
| Remuneration, social security and pensions | 62 | €322,916 | €309,908 | -€13,008 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,096 | €17,395 | +€6,299 | +56.8% |
| Other operating charges | 640/8 | €1,430 | €1,313 | -€117 | -8.2% |
| Non-recurring operating charges | 66A | €5,160 | €33,931 | +€28,770 | +558% |
| Gross operating margin | 9900 | €438,159 | €340,661 | -€97,498 | -22.3% |
| Operating profit (loss) | 9901 | €36,557 | -€21,886 | -€58,443 | |
| Financial income | 75/76B | €1,510 | €1,741 | +€231 | +15.3% |
| Recurring financial income | 75 | €1,510 | €1,741 | +€231 | +15.3% |
| Financial charges | 65/66B | €1,127 | €1,112 | -€15 | -1.4% |
| Recurring financial charges | 65 | €1,127 | €1,112 | -€15 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €36,940 | -€21,256 | -€58,196 | |
| Income taxes | 67/77 | €453 | €522 | +€70 | +15.4% |
| Profit (loss) for the period | 9904 | €36,487 | -€21,779 | -€58,266 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,487 | -€21,779 | -€58,266 |
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 14 October 2026 via checked.be.