COC. CONSTRUCTIONS: 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. CONSTRUCTIONS
Largest movements
- Tangible fixed assets -€6,662
down €6,662 (-4.8%), from €137,629 to €130,967
- Other debts -€7,504
down €7,504 (-37.9%), from €19,814 to €12,309
- Financial charges +€332
up €332 (+28.4%), from €1,169 to €1,501
- Gross operating margin -€189
down €189 (-1.7%), from €10,850 to €10,661
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 | €141,939 | €134,256 | -€7,683 | -5.4% |
| Fixed assets | 21/28 | €137,754 | €131,092 | -€6,662 | -4.8% |
| Tangible fixed assets | 22/27 | €137,629 | €130,967 | -€6,662 | -4.8% |
| Land and buildings | 22 | €137,629 | €130,967 | -€6,662 | -4.8% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €4,185 | €3,163 | -€1,022 | -24.4% |
| Amounts receivable within one year | 40/41 | - | €226 | +€226 | |
| Trade receivables | 40 | - | €226 | +€226 | |
| Cash at bank and in hand | 54/58 | €1,140 | €986 | -€154 | -13.5% |
| Deferred charges and accrued income | 490/1 | €3,045 | €1,951 | -€1,093 | -35.9% |
| Total equity and liabilities | 10/49 | €141,939 | €134,256 | -€7,683 | -5.4% |
| Equity | 10/15 | €120,115 | €120,567 | +€451 | +0.4% |
| Contributions | 10/11 | €21,456 | €21,456 | = | 0.0% |
| Reserves | 13 | €393,590 | €393,590 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | €0 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | €0 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,916 | €1,916 | = | 0.0% |
| Distributable reserves | 133 | €391,674 | €391,674 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€294,931 | -€294,480 | +€451 | +0.2% |
| Amounts payable | 17/49 | €21,824 | €13,689 | -€8,135 | -37.3% |
| Amounts payable within one year | 42/48 | €21,824 | €13,689 | -€8,135 | -37.3% |
| Trade debts | 44 | €1,728 | €1,037 | -€690 | -40.0% |
| Suppliers | 440/4 | €1,728 | €1,037 | -€690 | -40.0% |
| Taxes, remuneration and social security | 45 | €282 | €342 | +€60 | +21.4% |
| Taxes | 450/3 | €282 | €342 | +€60 | +21.4% |
| Other amounts payable | 47/48 | €19,814 | €12,309 | -€7,504 | -37.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,662 | €6,662 | = | 0.0% |
| Other operating charges | 640/8 | €1,984 | €2,048 | +€63 | +3.2% |
| Gross operating margin | 9900 | €10,850 | €10,661 | -€189 | -1.7% |
| Operating profit (loss) | 9901 | €2,205 | €1,952 | -€252 | -11.5% |
| Financial charges | 65/66B | €1,169 | €1,501 | +€332 | +28.4% |
| Recurring financial charges | 65 | €1,169 | €1,501 | +€332 | +28.4% |
| Profit (loss) for the period before taxes | 9903 | €1,036 | €451 | -€585 | -56.4% |
| Profit (loss) for the period | 9904 | €1,036 | €451 | -€585 | -56.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,036 | €451 | -€585 | -56.4% |
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 13 October 2026 via checked.be.