La Coopérative Everoise: 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.
La Coopérative Everoise
Largest movements
- Tangible fixed assets -€16,233
down €16,233 (-7.1%), from €228,130 to €211,897
- Receivables within one year +€5,381
up €5,381 (+4,305%), from €125 to €5,506
- Cash +€4,764
up €4,764 (+3,016%), from €158 to €4,922
mainly Depreciation (+€16,233) and Trade debts (+€13,436)
- Trade debts +€13,436
up €13,436 (+202%), from €6,641 to €20,077
- Profit (loss) carried forward -€11,767
down €11,767 (-8.8%), from -€133,935 to -€145,702
- Debts after one year -€8,364
down €8,364 (-9.1%), from €92,031 to €83,667
- Gross operating margin +€18,901
up €18,901, from -€4,442 to €14,459
- Financial charges +€4,676
up €4,676 (+1,200%), from €390 to €5,066
- Depreciation +€3,966
up €3,966 (+32.3%), from €12,267 to €16,233
- Other operating charges +€2,716
up €2,716 (+93.1%), from €2,918 to €5,634
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €229,197 | €223,254 | -€5,943 | -2.6% |
| Fixed assets | 21/28 | €228,254 | €212,021 | -€16,233 | -7.1% |
| Tangible fixed assets | 22/27 | €228,130 | €211,897 | -€16,233 | -7.1% |
| Land and buildings | 22 | €228,130 | €211,897 | -€16,233 | -7.1% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €943 | €11,233 | +€10,290 | +1,092% |
| Amounts receivable within one year | 40/41 | €125 | €5,506 | +€5,381 | +4,305% |
| Trade receivables | 40 | €125 | €5,506 | +€5,381 | +4,305% |
| Cash at bank and in hand | 54/58 | €158 | €4,922 | +€4,764 | +3,016% |
| Deferred charges and accrued income | 490/1 | €660 | €805 | +€146 | +22.1% |
| Total equity and liabilities | 10/49 | €229,197 | €223,254 | -€5,943 | -2.6% |
| Equity | 10/15 | -€76,013 | -€88,247 | -€12,234 | -16.1% |
| Contributions | 10/11 | €54,010 | €54,010 | = | 0.0% |
| Capital | 10 | €54,010 | - | -€54,010 | |
| Issued capital | 100 | €54,010 | - | -€54,010 | |
| Reserves | 13 | €3,912 | €3,445 | -€467 | -11.9% |
| Non-distributable reserves | 130/1 | €2,033 | €2,033 | = | 0.0% |
| Legal reserve | 130 | €2,033 | - | -€2,033 | |
| Reserves not available under the articles | 1311 | - | €2,033 | +€2,033 | |
| Tax-exempt reserves | 132 | €1,879 | €1,412 | -€467 | -24.8% |
| Profit (loss) carried forward | 14 | -€133,935 | -€145,702 | -€11,767 | -8.8% |
| Provisions and deferred taxes | 16 | €968 | €727 | -€240 | -24.8% |
| Deferred taxes | 168 | €968 | €727 | -€240 | -24.8% |
| Amounts payable | 17/49 | €304,242 | €310,773 | +€6,532 | +2.1% |
| Amounts payable after more than one year | 17 | €92,031 | €83,667 | -€8,364 | -9.1% |
| Financial debts | 170/4 | €92,031 | €83,667 | -€8,364 | -9.1% |
| Amounts payable within one year | 42/48 | €212,211 | €226,720 | +€14,509 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €7,969 | €9,043 | +€1,073 | +13.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €6,641 | €20,077 | +€13,436 | +202% |
| Suppliers | 440/4 | €6,641 | €20,077 | +€13,436 | +202% |
| Other amounts payable | 47/48 | €197,601 | €197,601 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €386 | +€386 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,267 | €16,233 | +€3,966 | +32.3% |
| Other operating charges | 640/8 | €2,918 | €5,634 | +€2,716 | +93.1% |
| Gross operating margin | 9900 | -€4,442 | €14,459 | +€18,901 | |
| Operating profit (loss) | 9901 | -€19,628 | -€7,409 | +€12,219 | +62.3% |
| Financial charges | 65/66B | €390 | €5,066 | +€4,676 | +1,200% |
| Recurring financial charges | 65 | €390 | €5,066 | +€4,676 | +1,200% |
| Profit (loss) for the period before taxes | 9903 | -€20,017 | -€12,475 | +€7,543 | +37.7% |
| Transfer from deferred taxes | 780 | €240 | €240 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€19,777 | -€12,234 | +€7,543 | +38.1% |
| Transfer from tax-exempt reserves | 789 | €467 | €467 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,310 | -€11,767 | +€7,543 | +39.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.