MB COOPER & PARTNERS: 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.
MB COOPER & PARTNERS
Largest movements
- Receivables within one year +€158,973
up €158,973 (+81.5%), from €194,942 to €353,915
of which Trade receivables: +€137,777
- Cash +€25,670
up €25,670 (+855%), from €3,001 to €28,670
mainly Net result for the year (+€83,074) and Trade debts (+€64,499)
- Financial fixed assets +€9,950
up €9,950 (+1,985%), from €501 to €10,451
- Reserves +€83,074
up €83,074 (+100.0%), from €83,114 to €166,188
- Trade debts +€64,499
up €64,499 (+70.8%), from €91,081 to €155,580
- Tax, wage and social debts +€38,588
up €38,588 (+194%), from €19,934 to €58,522
of which Remuneration and social security: +€19,492
- Other debts +€10,736
up €10,736 (+2,156%), from €498 to €11,234
- Short-term financial debts -€4,078
down €4,078 (-100%), from €4,078 to €0
- Gross operating margin +€296,553
up €296,553 (+232%), from €127,625 to €424,177
- Staff costs +€242,422
up €242,422 (+364%), from €66,616 to €309,037
- Taxes +€17,490
up €17,490 (+213%), from €8,203 to €25,694
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 | €201,204 | €394,024 | +€192,820 | +95.8% |
| Fixed assets | 21/28 | €3,261 | €10,484 | +€7,222 | +221% |
| Tangible fixed assets | 22/27 | €2,760 | €32 | -€2,728 | -98.8% |
| Plant, machinery and equipment | 23 | €1,006 | €0 | -€1,006 | -100% |
| Furniture and vehicles | 24 | €1,754 | €32 | -€1,721 | -98.2% |
| Financial fixed assets | 28 | €501 | €10,451 | +€9,950 | +1,985% |
| Current assets | 29/58 | €197,943 | €383,540 | +€185,598 | +93.8% |
| Amounts receivable within one year | 40/41 | €194,942 | €353,915 | +€158,973 | +81.5% |
| Trade receivables | 40 | €181,155 | €318,932 | +€137,777 | +76.1% |
| Other amounts receivable | 41 | €13,786 | €34,983 | +€21,197 | +154% |
| Cash at bank and in hand | 54/58 | €3,001 | €28,670 | +€25,670 | +855% |
| Deferred charges and accrued income | 490/1 | - | €955 | +€955 | |
| Total equity and liabilities | 10/49 | €201,204 | €394,024 | +€192,820 | +95.8% |
| Equity | 10/15 | €85,614 | €168,688 | +€83,074 | +97.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €83,114 | €166,188 | +€83,074 | +100.0% |
| Distributable reserves | 133 | €83,114 | €166,188 | +€83,074 | +100.0% |
| Amounts payable | 17/49 | €115,590 | €225,335 | +€109,746 | +94.9% |
| Amounts payable within one year | 42/48 | €115,590 | €225,335 | +€109,746 | +94.9% |
| Financial debts | 43 | €4,078 | €0 | -€4,078 | -100% |
| Credit institutions | 430/8 | €4,078 | €0 | -€4,078 | -100% |
| Trade debts | 44 | €91,081 | €155,580 | +€64,499 | +70.8% |
| Suppliers | 440/4 | €91,081 | €155,580 | +€64,499 | +70.8% |
| Taxes, remuneration and social security | 45 | €19,934 | €58,522 | +€38,588 | +194% |
| Taxes | 450/3 | €13,510 | €32,607 | +€19,097 | +141% |
| Remuneration and social security | 454/9 | €6,424 | €25,915 | +€19,492 | +303% |
| Other amounts payable | 47/48 | €498 | €11,234 | +€10,736 | +2,156% |
| Non-recurring operating income | 76A | €7,016 | €0 | -€7,016 | -100% |
| Remuneration, social security and pensions | 62 | €66,616 | €309,037 | +€242,422 | +364% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,323 | €2,728 | -€595 | -17.9% |
| Other operating charges | 640/8 | €5,450 | €2,687 | -€2,762 | -50.7% |
| Non-recurring operating charges | 66A | €18,542 | €0 | -€18,542 | -100% |
| Gross operating margin | 9900 | €127,625 | €424,177 | +€296,553 | +232% |
| Operating profit (loss) | 9901 | €33,695 | €109,725 | +€76,030 | +226% |
| Financial income | 75/76B | €0 | €627 | +€627 | +6,274,600% |
| Recurring financial income | 75 | €0 | €627 | +€627 | +6,274,600% |
| Financial charges | 65/66B | €1,637 | €1,585 | -€52 | -3.2% |
| Recurring financial charges | 65 | €1,637 | €1,585 | -€52 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €32,058 | €108,768 | +€76,710 | +239% |
| Income taxes | 67/77 | €8,203 | €25,694 | +€17,490 | +213% |
| Profit (loss) for the period | 9904 | €23,855 | €83,074 | +€59,220 | +248% |
| Profit (loss) for the period to be appropriated | 9905 | €23,855 | €83,074 | +€59,220 | +248% |
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 29 October 2026 via checked.be.