ProCoop: 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.
ProCoop
Largest movements
- Cash +€10,124
up €10,124 (+13.7%), from €74,132 to €84,256
mainly Net result for the year (+€9,889) and Receivables within one year (+€572)
- Profit (loss) carried forward +€9,889
up €9,889 (+16.0%), from €61,665 to €71,554
- Gross operating margin +€335
up €335 (+83.6%), from -€400 to -€66
- Purchases and services -€335
down €335 (-83.6%), from €400 to €66
- Taxes +€108
up €108 (+3.3%), from €3,313 to €3,421
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
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 | €313,612 | €323,164 | +€9,552 | +3.0% |
| Fixed assets | 21/28 | €238,825 | €238,825 | = | 0.0% |
| Financial fixed assets | 28 | €238,825 | €238,825 | = | 0.0% |
| Current assets | 29/58 | €74,787 | €84,339 | +€9,552 | +12.8% |
| Amounts receivable within one year | 40/41 | €655 | €83 | -€572 | -87.3% |
| Other amounts receivable | 41 | €655 | €83 | -€572 | -87.3% |
| Cash at bank and in hand | 54/58 | €74,132 | €84,256 | +€10,124 | +13.7% |
| Total equity and liabilities | 10/49 | €313,612 | €323,164 | +€9,552 | +3.0% |
| Equity | 10/15 | €313,229 | €323,118 | +€9,889 | +3.2% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €1,564 | €1,564 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,564 | €1,564 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,564 | €1,564 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,665 | €71,554 | +€9,889 | +16.0% |
| Amounts payable | 17/49 | €383 | €46 | -€337 | -87.9% |
| Amounts payable within one year | 42/48 | €337 | - | -€337 | |
| Trade debts | 44 | €337 | - | -€337 | |
| Suppliers | 440/4 | €337 | - | -€337 | |
| Accrued charges and deferred income | 492/3 | €46 | €46 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €400 | €66 | -€335 | -83.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€400 | -€66 | +€335 | +83.6% |
| Operating profit (loss) | 9901 | -€788 | -€465 | +€322 | +40.9% |
| Financial income | 75/76B | €14,327 | €14,327 | = | 0.0% |
| Recurring financial income | 75 | €14,327 | €14,327 | = | 0.0% |
| Financial charges | 65/66B | €552 | €552 | = | 0.0% |
| Recurring financial charges | 65 | €552 | €552 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €12,987 | €13,309 | +€322 | +2.5% |
| Income taxes | 67/77 | €3,313 | €3,421 | +€108 | +3.3% |
| Profit (loss) for the period | 9904 | €9,674 | €9,889 | +€214 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,674 | €9,889 | +€214 | +2.2% |
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 24 October 2026 via checked.be.