CLEMENTINE COCQUYT: what changed
What changed
CLEMENTINE COCQUYT
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€212,996
2024 · €5.3m-€5.1m
Equity
€7.5m
2024 · €7.3m+€212,996
Cash
€264,126
2024 · €285,717-€21,592
Balance sheet total
€8.4m
2024 · €8.6m-€271,146
Largest movements
Assets
- Current investments -€224,478
down €224,478 (-4.8%), from €4.7m to €4.5m
Equity and liabilities
- Tax, wage and social debts -€517,534
down €517,534 (-84.7%), from €610,996 to €93,462
of which Taxes: -€514,369
- Reserves +€212,996
up €212,996 (+3.7%), from €5.8m to €6.0m
of which Distributable reserves: +€212,996
Income statement
- Financial income -€5.4m
down €5.4m (-97.4%), from €5.5m to €142,152
of which Non-recurring financial income: -€5.4m
- Taxes -€583,158
down €583,158 (-85.0%), from €685,879 to €102,721
- Gross operating margin -€254,569
down €254,569 (-42.0%), from €605,423 to €350,853
- Financial charges +€61,098
up €61,098 (+173%), from €35,390 to €96,488
- Depreciation +€17,707
up €17,707 (+38.3%), from €46,205 to €63,911
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€5.3m
Gross operating margin
-€254,569
Depreciation
-€17,707
Other operating charges
+€2,097
Financial income
-€5.4m
Financial charges
-€61,098
Taxes
+€583,158
Result 2025
€212,996
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€237,758
Investment
+€216,190
Financing
-€23
Cash 2024
€285,717
From operations (derived)
-€237,758
Net result for the year
+€212,996
Depreciation
+€63,911
Receivables after one year
+€59,396
Stocks and contracts
+€7,500
Receivables within one year
-€59,934
Deferred charges and accrued income
-€37,508
Trade debts
+€1,078
Tax, wage and social debts
-€517,534
Other debts
+€62,931
Accrued charges and deferred income
-€30,593
Investment (derived)
+€216,190
Investment in fixed assets (net)
-€8,288
Current investments
+€224,478
Financing
-€23
Short-term financial debts
-€23
Cash 2025
€264,126
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,640,211 | €8,369,065 | -€271,146 | -3.1% |
| Fixed assets | 21/28 | €1,766,817 | €1,711,194 | -€55,624 | -3.1% |
| Tangible fixed assets | 22/27 | €1,766,817 | €1,711,194 | -€55,624 | -3.1% |
| Land and buildings | 22 | €1,320,640 | €1,344,625 | +€23,985 | +1.8% |
| Furniture and vehicles | 24 | €87,370 | €74,809 | -€12,561 | -14.4% |
| Other tangible fixed assets | 26 | €358,808 | €291,760 | -€67,048 | -18.7% |
| Current assets | 29/58 | €6,873,394 | €6,657,871 | -€215,522 | -3.1% |
| Amounts receivable after more than one year | 29 | €1,675,494 | €1,616,098 | -€59,396 | -3.5% |
| Other amounts receivable | 291 | €1,675,494 | €1,616,098 | -€59,396 | -3.5% |
| Stocks and contracts in progress | 3 | €85,125 | €77,625 | -€7,500 | -8.8% |
| Stocks | 30/36 | €85,125 | €77,625 | -€7,500 | -8.8% |
| Amounts receivable within one year | 40/41 | €125,627 | €185,562 | +€59,934 | +47.7% |
| Trade receivables | 40 | €66,424 | €127,033 | +€60,609 | +91.2% |
| Other amounts receivable | 41 | €59,203 | €58,529 | -€675 | -1.1% |
| Current investments | 50/53 | €4,700,000 | €4,475,522 | -€224,478 | -4.8% |
| Cash at bank and in hand | 54/58 | €285,717 | €264,126 | -€21,592 | -7.6% |
| Deferred charges and accrued income | 490/1 | €1,430 | €38,938 | +€37,508 | +2,623% |
| Total equity and liabilities | 10/49 | €8,640,211 | €8,369,065 | -€271,146 | -3.1% |
| Equity | 10/15 | €7,308,388 | €7,521,384 | +€212,996 | +2.9% |
| Contributions | 10/11 | €240,504 | €240,504 | = | 0.0% |
| Reserves | 13 | €5,803,745 | €6,016,741 | +€212,996 | +3.7% |
| Non-distributable reserves | 130/1 | €24,050 | €24,050 | = | 0.0% |
| Reserves not available under the articles | 1311 | €24,050 | €24,050 | = | 0.0% |
| Tax-exempt reserves | 132 | €378,870 | €378,870 | = | 0.0% |
| Distributable reserves | 133 | €5,400,825 | €5,613,821 | +€212,996 | +3.9% |
| Profit (loss) carried forward | 14 | €1,264,139 | €1,264,139 | = | 0.0% |
| Amounts payable | 17/49 | €1,331,823 | €847,681 | -€484,142 | -36.4% |
| Amounts payable within one year | 42/48 | €1,274,511 | €820,962 | -€453,549 | -35.6% |
| Financial debts | 43 | €23 | - | -€23 | |
| Credit institutions | 430/8 | €23 | - | -€23 | |
| Trade debts | 44 | €15,078 | €16,156 | +€1,078 | +7.1% |
| Suppliers | 440/4 | €15,078 | €16,156 | +€1,078 | +7.1% |
| Taxes, remuneration and social security | 45 | €610,996 | €93,462 | -€517,534 | -84.7% |
| Taxes | 450/3 | €607,831 | €93,462 | -€514,369 | -84.6% |
| Remuneration and social security | 454/9 | €3,165 | - | -€3,165 | |
| Other amounts payable | 47/48 | €648,413 | €711,344 | +€62,931 | +9.7% |
| Accrued charges and deferred income | 492/3 | €57,312 | €26,719 | -€30,593 | -53.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,205 | €63,911 | +€17,707 | +38.3% |
| Other operating charges | 640/8 | €18,985 | €16,888 | -€2,097 | -11.0% |
| Gross operating margin | 9900 | €605,423 | €350,853 | -€254,569 | -42.0% |
| Operating profit (loss) | 9901 | €540,233 | €270,054 | -€270,179 | -50.0% |
| Financial income | 75/76B | €5,521,342 | €142,152 | -€5.4m | -97.4% |
| Recurring financial income | 75 | €83,539 | €142,152 | +€58,613 | +70.2% |
| Non-recurring financial income | 76B | €5,437,803 | - | -€5.4m | |
| Financial charges | 65/66B | €35,390 | €96,488 | +€61,098 | +173% |
| Recurring financial charges | 65 | €35,390 | €96,488 | +€61,098 | +173% |
| Profit (loss) for the period before taxes | 9903 | €6,026,184 | €315,718 | -€5.7m | -94.8% |
| Income taxes | 67/77 | €685,879 | €102,721 | -€583,158 | -85.0% |
| Profit (loss) for the period | 9904 | €5,340,305 | €212,996 | -€5.1m | -96.0% |
| Transfer from tax-exempt reserves | 789 | €60,520 | - | -€60,520 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,400,825 | €212,996 | -€5.2m | -96.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.