Co & Co: 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.
Co & Co
Largest movements
- Tangible fixed assets +€282,897
up €282,897 (+18,108%), from €1,562 to €284,459
of which Land and buildings: +€281,189
- Receivables within one year -€32,416
down €32,416 (-56.2%), from €57,730 to €25,314
of which Trade receivables: -€35,033
- Debts after one year +€176,257
new in 2024: €176,257
- Other debts +€93,536
up €93,536 (+453%), from €20,667 to €114,203
- Profit (loss) carried forward -€22,017
down €22,017, from €10,268 to -€11,749
- Current portion of long-term debt +€8,743
new in 2024: €8,743
- Trade debts -€5,069
down €5,069 (-24.1%), from €21,003 to €15,934
- Gross operating margin -€25,600
down €25,600, from €12,802 to -€12,798
- Depreciation +€4,762
up €4,762 (+1,986%), from €240 to €5,002
- Financial charges +€2,864
up €2,864 (+2,824%), from €101 to €2,965
- Taxes -€2,642
no longer reported in 2024 (was €2,642)
- Other operating charges +€1,152
up €1,152 (+1,152%), from €100 to €1,252
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,975 | €311,968 | +€251,994 | +420% |
| Fixed assets | 21/28 | €1,562 | €284,459 | +€282,897 | +18,108% |
| Tangible fixed assets | 22/27 | €1,562 | €284,459 | +€282,897 | +18,108% |
| Land and buildings | 22 | - | €281,189 | +€281,189 | |
| Furniture and vehicles | 24 | €1,562 | €3,270 | +€1,708 | +109% |
| Current assets | 29/58 | €58,413 | €27,509 | -€30,903 | -52.9% |
| Amounts receivable within one year | 40/41 | €57,730 | €25,314 | -€32,416 | -56.2% |
| Trade receivables | 40 | €50,273 | €15,240 | -€35,033 | -69.7% |
| Other amounts receivable | 41 | €7,457 | €10,074 | +€2,617 | +35.1% |
| Cash at bank and in hand | 54/58 | €683 | €1,764 | +€1,082 | +158% |
| Deferred charges and accrued income | 490/1 | - | €431 | +€431 | |
| Total equity and liabilities | 10/49 | €59,975 | €311,968 | +€251,994 | +420% |
| Equity | 10/15 | €15,268 | -€6,749 | -€22,017 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,268 | -€11,749 | -€22,017 | |
| Amounts payable | 17/49 | €44,707 | €318,718 | +€274,011 | +613% |
| Amounts payable after more than one year | 17 | - | €176,257 | +€176,257 | |
| Financial debts | 170/4 | - | €176,257 | +€176,257 | |
| Amounts payable within one year | 42/48 | €44,707 | €142,460 | +€97,753 | +219% |
| Current portion of amounts payable after more than one year | 42 | - | €8,743 | +€8,743 | |
| Trade debts | 44 | €21,003 | €15,934 | -€5,069 | -24.1% |
| Suppliers | 440/4 | €21,003 | €15,934 | -€5,069 | -24.1% |
| Taxes, remuneration and social security | 45 | €3,037 | €3,581 | +€544 | +17.9% |
| Taxes | 450/3 | €3,037 | €1,577 | -€1,460 | -48.1% |
| Remuneration and social security | 454/9 | - | €2,004 | +€2,004 | |
| Other amounts payable | 47/48 | €20,667 | €114,203 | +€93,536 | +453% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €240 | €5,002 | +€4,762 | +1,986% |
| Other operating charges | 640/8 | €100 | €1,252 | +€1,152 | +1,152% |
| Gross operating margin | 9900 | €12,802 | -€12,798 | -€25,600 | |
| Operating profit (loss) | 9901 | €12,463 | -€19,052 | -€31,515 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €101 | €2,965 | +€2,864 | +2,824% |
| Recurring financial charges | 65 | €101 | €2,965 | +€2,864 | +2,824% |
| Profit (loss) for the period before taxes | 9903 | €12,361 | -€22,017 | -€34,378 | |
| Income taxes | 67/77 | €2,642 | - | -€2,642 | |
| Profit (loss) for the period | 9904 | €9,719 | -€22,017 | -€31,736 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,719 | -€22,017 | -€31,736 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.