Cooper: 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.
Cooper
Largest movements
- Receivables within one year -€19,232
down €19,232 (-84.3%), from €22,800 to €3,569
of which Trade receivables: -€20,861
- Cash -€17,525
down €17,525 (-62.4%), from €28,095 to €10,569
mainly Net result for the year (-€32,032) and Tax, wage and social debts (-€6,974)
- Deferred charges and accrued income -€4,057
down €4,057 (-35.9%), from €11,285 to €7,228
- Tangible fixed assets +€1,157
up €1,157 (+32.2%), from €3,593 to €4,750
of which Plant, machinery and equipment: +€846
- Profit (loss) carried forward -€32,032
new in 2025: -€32,032
- Tax, wage and social debts -€6,974
down €6,974 (-83.0%), from €8,406 to €1,431
- Gross operating margin -€56,186
down €56,186, from €29,542 to -€26,644
- Taxes -€6,411
down €6,411 (-99.7%), from €6,431 to €21
- Financial charges +€3,265
up €3,265 (+1,921%), from €170 to €3,435
of which Financial charges: +€3,265
- Other operating charges -€619
down €619 (-45.0%), from €1,374 to €755
- Depreciation +€315
up €315 (+36.6%), from €861 to €1,176
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 | €65,774 | €26,116 | -€39,657 | -60.3% |
| Fixed assets | 21/28 | €3,593 | €4,750 | +€1,157 | +32.2% |
| Tangible fixed assets | 22/27 | €3,593 | €4,750 | +€1,157 | +32.2% |
| Plant, machinery and equipment | 23 | €246 | €1,092 | +€846 | +345% |
| Furniture and vehicles | 24 | €601 | €1,186 | +€585 | +97.4% |
| Other tangible fixed assets | 26 | €2,747 | €2,472 | -€275 | -10.0% |
| Current assets | 29/58 | €62,180 | €21,366 | -€40,814 | -65.6% |
| Amounts receivable within one year | 40/41 | €22,800 | €3,569 | -€19,232 | -84.3% |
| Trade receivables | 40 | €20,861 | - | -€20,861 | |
| Other amounts receivable | 41 | €1,939 | €3,569 | +€1,630 | +84.0% |
| Cash at bank and in hand | 54/58 | €28,095 | €10,569 | -€17,525 | -62.4% |
| Deferred charges and accrued income | 490/1 | €11,285 | €7,228 | -€4,057 | -35.9% |
| Total equity and liabilities | 10/49 | €65,774 | €26,116 | -€39,657 | -60.3% |
| Equity | 10/15 | €55,623 | €23,592 | -€32,032 | -57.6% |
| Contributions | 10/11 | €6,324 | €6,324 | = | 0.0% |
| Reserves | 13 | €49,299 | €49,299 | = | 0.0% |
| Distributable reserves | 133 | €49,299 | €49,299 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€32,032 | -€32,032 | |
| Amounts payable | 17/49 | €10,150 | €2,525 | -€7,626 | -75.1% |
| Amounts payable within one year | 42/48 | €10,150 | €2,525 | -€7,626 | -75.1% |
| Financial debts | 43 | €145 | - | -€145 | |
| Credit institutions | 430/8 | €145 | - | -€145 | |
| Trade debts | 44 | €1,599 | €1,093 | -€506 | -31.7% |
| Suppliers | 440/4 | €1,599 | €1,093 | -€506 | -31.7% |
| Taxes, remuneration and social security | 45 | €8,406 | €1,431 | -€6,974 | -83.0% |
| Taxes | 450/3 | €8,406 | €1,431 | -€6,974 | -83.0% |
| Non-recurring operating income | 76A | - | €290 | +€290 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €861 | €1,176 | +€315 | +36.6% |
| Other operating charges | 640/8 | €1,374 | €755 | -€619 | -45.0% |
| Gross operating margin | 9900 | €29,542 | -€26,644 | -€56,186 | |
| Operating profit (loss) | 9901 | €27,307 | -€28,575 | -€55,882 | |
| Financial charges | 65/66B | €170 | €3,435 | +€3,265 | +1,921% |
| Recurring financial charges | 65 | €170 | €3,435 | +€3,265 | +1,921% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €27,137 | -€32,011 | -€59,148 | |
| Income taxes | 67/77 | €6,431 | €21 | -€6,411 | -99.7% |
| Profit (loss) for the period | 9904 | €20,706 | -€32,032 | -€52,737 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,706 | -€32,032 | -€52,737 |
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 30 October 2026 via checked.be.