COC: 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.
COC
Largest movements
- Deferred charges and accrued income -€8,031
down €8,031 (-47.7%), from €16,831 to €8,801
- Cash +€7,528
up €7,528 (+5.5%), from €138,068 to €145,596
mainly Deferred charges and accrued income (+€8,031) and Receivables within one year (+€2,630)
- Receivables within one year -€2,630
down €2,630 (-12.6%), from €20,872 to €18,243
of which Trade receivables: -€1,699
- Trade debts -€3,334
down €3,334 (-59.9%), from €5,570 to €2,236
of which Suppliers: -€3,334
- Write-downs +€1,344
up €1,344, from -€1,344 to €0
- Gross operating margin +€698
up €698 (+6.4%), from €10,971 to €11,669
- Financial charges -€436
down €436 (-14.7%), from €2,958 to €2,523
- Other operating charges +€373
up €373 (+73.6%), from €507 to €881
- Staff costs +€307
up €307 (+3.8%), from €8,064 to €8,372
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 | €176,863 | €173,731 | -€3,133 | -1.8% |
| Fixed assets | 21/28 | €793 | €793 | = | 0.0% |
| Financial fixed assets | 28 | €793 | €793 | = | 0.0% |
| Current assets | 29/58 | €176,070 | €172,937 | -€3,133 | -1.8% |
| Stocks and contracts in progress | 3 | €298 | €298 | = | 0.0% |
| Stocks | 30/36 | €298 | €298 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,872 | €18,243 | -€2,630 | -12.6% |
| Trade receivables | 40 | €19,918 | €18,218 | -€1,699 | -8.5% |
| Other amounts receivable | 41 | €954 | €24 | -€930 | -97.5% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €138,068 | €145,596 | +€7,528 | +5.5% |
| Deferred charges and accrued income | 490/1 | €16,831 | €8,801 | -€8,031 | -47.7% |
| Total equity and liabilities | 10/49 | €176,863 | €173,731 | -€3,133 | -1.8% |
| Equity | 10/15 | €170,131 | €170,412 | +€281 | +0.2% |
| Contributions | 10/11 | €141,688 | €141,688 | = | 0.0% |
| Reserves | 13 | €28,444 | €28,725 | +€281 | +1.0% |
| Distributable reserves | 133 | €28,444 | €28,725 | +€281 | +1.0% |
| Amounts payable | 17/49 | €6,732 | €3,318 | -€3,414 | -50.7% |
| Amounts payable within one year | 42/48 | €6,358 | €3,318 | -€3,040 | -47.8% |
| Trade debts | 44 | €5,570 | €2,236 | -€3,334 | -59.9% |
| Suppliers | 440/4 | €5,570 | €2,236 | -€3,334 | -59.9% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €788 | €1,082 | +€294 | +37.3% |
| Taxes | 450/3 | €274 | €545 | +€272 | +99.3% |
| Remuneration and social security | 454/9 | €514 | €537 | +€22 | +4.4% |
| Accrued charges and deferred income | 492/3 | €374 | €0 | -€374 | -100% |
| Remuneration, social security and pensions | 62 | €8,064 | €8,372 | +€307 | +3.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,344 | €0 | +€1,344 | |
| Other operating charges | 640/8 | €507 | €881 | +€373 | +73.6% |
| Gross operating margin | 9900 | €10,971 | €11,669 | +€698 | +6.4% |
| Operating profit (loss) | 9901 | €3,744 | €2,417 | -€1,327 | -35.4% |
| Financial income | 75/76B | €535 | €518 | -€17 | -3.2% |
| Recurring financial income | 75 | €535 | €518 | -€17 | -3.2% |
| Financial charges | 65/66B | €2,958 | €2,523 | -€436 | -14.7% |
| Recurring financial charges | 65 | €2,958 | €2,523 | -€436 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €1,320 | €412 | -€908 | -68.8% |
| Income taxes | 67/77 | €434 | €131 | -€303 | -69.8% |
| Profit (loss) for the period | 9904 | €886 | €281 | -€605 | -68.3% |
| Profit (loss) for the period to be appropriated | 9905 | €886 | €281 | -€605 | -68.3% |
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.