COC BUILDING 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.
COC BUILDING Co
Largest movements
- Tangible fixed assets -€136,916
down €136,916 (-3.7%), from €3.7m to €3.5m
of which Land and buildings: -€140,410
- Cash -€49,071
down €49,071 (-26.2%), from €186,972 to €137,901
mainly Debts after one year (-€100,648) and Investment in fixed assets (net) (-€95,526)
- Receivables within one year +€46,682
up €46,682 (+173%), from €26,957 to €73,639
of which Other amounts receivable: +€26,280
- Other debts +€103,899
up €103,899 (+75.2%), from €138,179 to €242,078
- Debts after one year -€100,648
down €100,648 (-12.0%), from €835,611 to €734,964
- Short-term financial debts -€94,480
down €94,480 (-93.6%), from €100,913 to €6,433
- Trade debts +€86,845
up €86,845 (+1,147%), from €7,571 to €94,416
- Write-downs -€78,965
down €78,965 (-99.9%), from €79,013 to €48
- Gross operating margin -€78,146
down €78,146 (-26.2%), from €297,997 to €219,850
- Other operating charges +€60,695
up €60,695 (+529%), from €11,476 to €72,170
- Taxes -€6,963
down €6,963 (-100%), from €6,963 to €0
- Provisions +€5,100
up €5,100 (+23.1%), from -€22,060 to -€16,960
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 | €3,979,267 | €3,840,436 | -€138,831 | -3.5% |
| Fixed assets | 21/28 | €3,677,873 | €3,540,956 | -€136,916 | -3.7% |
| Tangible fixed assets | 22/27 | €3,675,942 | €3,539,026 | -€136,916 | -3.7% |
| Land and buildings | 22 | €3,675,942 | €3,535,532 | -€140,410 | -3.8% |
| Plant, machinery and equipment | 23 | - | €3,494 | +€3,494 | |
| Financial fixed assets | 28 | €1,931 | €1,931 | = | 0.0% |
| Current assets | 29/58 | €301,395 | €299,480 | -€1,915 | -0.6% |
| Stocks and contracts in progress | 3 | €79,000 | €79,000 | = | 0.0% |
| Stocks | 30/36 | €79,000 | €79,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,957 | €73,639 | +€46,682 | +173% |
| Trade receivables | 40 | - | €20,402 | +€20,402 | |
| Other amounts receivable | 41 | €26,957 | €53,237 | +€26,280 | +97.5% |
| Cash at bank and in hand | 54/58 | €186,972 | €137,901 | -€49,071 | -26.2% |
| Deferred charges and accrued income | 490/1 | €8,465 | €8,940 | +€475 | +5.6% |
| Total equity and liabilities | 10/49 | €3,979,267 | €3,840,436 | -€138,831 | -3.5% |
| Equity | 10/15 | €2,435,808 | €2,366,387 | -€69,421 | -2.9% |
| Contributions | 10/11 | €530,740 | €530,740 | = | 0.0% |
| Capital | 10 | €530,740 | €530,740 | = | 0.0% |
| Issued capital | 100 | €530,740 | €530,740 | = | 0.0% |
| Reserves | 13 | €634,919 | €599,261 | -€35,658 | -5.6% |
| Non-distributable reserves | 130/1 | €53,074 | €53,074 | = | 0.0% |
| Legal reserve | 130 | €53,074 | €53,074 | = | 0.0% |
| Tax-exempt reserves | 132 | €574,838 | €539,180 | -€35,658 | -6.2% |
| Distributable reserves | 133 | €7,006 | €7,006 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,270,149 | €1,236,386 | -€33,763 | -2.7% |
| Provisions and deferred taxes | 16 | €319,183 | €285,077 | -€34,107 | -10.7% |
| Provisions for liabilities and charges | 160/5 | €51,960 | €35,000 | -€16,960 | -32.6% |
| Major repairs and maintenance | 162 | €51,960 | €35,000 | -€16,960 | -32.6% |
| Deferred taxes | 168 | €267,223 | €250,077 | -€17,147 | -6.4% |
| Amounts payable | 17/49 | €1,224,277 | €1,188,973 | -€35,304 | -2.9% |
| Amounts payable after more than one year | 17 | €835,611 | €734,964 | -€100,648 | -12.0% |
| Financial debts | 170/4 | €835,611 | €734,964 | -€100,648 | -12.0% |
| Amounts payable within one year | 42/48 | €387,625 | €454,009 | +€66,384 | +17.1% |
| Current portion of amounts payable after more than one year | 42 | €129,508 | €100,648 | -€28,860 | -22.3% |
| Financial debts | 43 | €100,913 | €6,433 | -€94,480 | -93.6% |
| Credit institutions | 430/8 | €100,913 | €6,433 | -€94,480 | -93.6% |
| Trade debts | 44 | €7,571 | €94,416 | +€86,845 | +1,147% |
| Suppliers | 440/4 | €7,571 | €94,416 | +€86,845 | +1,147% |
| Advances received on contracts in progress | 46 | €1,020 | €0 | -€1,020 | -100% |
| Taxes, remuneration and social security | 45 | €10,434 | €10,434 | = | 0.0% |
| Taxes | 450/3 | €6,434 | €6,434 | = | 0.0% |
| Remuneration and social security | 454/9 | €4,000 | €4,000 | = | 0.0% |
| Other amounts payable | 47/48 | €138,179 | €242,078 | +€103,899 | +75.2% |
| Accrued charges and deferred income | 492/3 | €1,040 | €0 | -€1,040 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €229,534 | €232,443 | +€2,909 | +1.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €79,013 | €48 | -€78,965 | -99.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€22,060 | -€16,960 | +€5,100 | +23.1% |
| Other operating charges | 640/8 | €11,476 | €72,170 | +€60,695 | +529% |
| Gross operating margin | 9900 | €297,997 | €219,850 | -€78,146 | -26.2% |
| Operating profit (loss) | 9901 | €34 | -€67,851 | -€67,885 | |
| Financial income | 75/76B | €3 | €42 | +€39 | +1,403% |
| Recurring financial income | 75 | €3 | €42 | +€39 | +1,403% |
| Financial charges | 65/66B | €18,025 | €18,759 | +€734 | +4.1% |
| Recurring financial charges | 65 | €18,025 | €18,759 | +€734 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | -€17,988 | -€86,568 | -€68,580 | -381% |
| Transfer from deferred taxes | 780 | €17,147 | €17,147 | +€0 | 0.0% |
| Income taxes | 67/77 | €6,963 | €0 | -€6,963 | -100% |
| Profit (loss) for the period | 9904 | -€7,804 | -€69,421 | -€61,617 | -790% |
| Transfer from tax-exempt reserves | 789 | €35,658 | €35,658 | -€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,854 | -€33,763 | -€61,617 |
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 16 October 2026 via checked.be.