COCACHOC: what changed
Two fiscal 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.
COCACHOC
Largest movements
- Tangible fixed assets +€5.4m
up €5.4m (+188.3%), from €2.8m to €8.2m
of which Leasing and similar rights: +€5.1m
- Receivables within one year -€2.7m
down €2.7m (-42.0%), from €6.3m to €3.7m
of which Other amounts receivable: -€3.3m
- Stocks and contracts +€1.8m
up €1.8m (+1036.8%), from €170,458 to €1.9m
- Debts after one year +€4.9m
up €4.9m (+163.0%), from €3.0m to €7.9m
- Short-term financial debts -€872,000
down €872,000 (-60.7%), from €1.4m to €565,000
- Profit (loss) carried forward -€748,208
down €748,208 (-63.2%), from €1.2m to €436,237
- Trade debts +€661,533
up €661,533 (+86.3%), from €766,615 to €1.4m
- Tax, wage and social debts +€525,358
new in 2025: €525,358
of which Taxes: +€491,180
- Depreciation +€187,377
new in 2025: €187,377
- Financial charges +€166,679
up €166,679 (+112.4%), from €148,295 to €314,974
- Staff costs +€145,867
up €145,867 (+280513.5%), from €52 to €145,919
- Financial income -€78,877
down €78,877 (-29.4%), from €268,666 to €189,789
- Gross operating margin -€49,570
down €49,570 (-21.8%), from -€226,985 to -€276,555
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.
Cash bridge derived
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 | €9,360,546 | €13,946,119 | +€4.6m | +49.0% |
| Fixed assets | 21/28 | €2,849,129 | €8,214,386 | +€5.4m | +188.3% |
| Tangible fixed assets | 22/27 | €2,848,898 | €8,213,930 | +€5.4m | +188.3% |
| Plant, machinery and equipment | 23 | - | €1,447,910 | +€1.4m | |
| Furniture and vehicles | 24 | - | €123,979 | +€123,979 | |
| Leasing and similar rights | 25 | - | €5,084,780 | +€5.1m | |
| Other tangible fixed assets | 26 | - | €1,554,427 | +€1.6m | |
| Assets under construction and advance payments | 27 | €2,848,898 | €2,834 | -€2.8m | -99.9% |
| Financial fixed assets | 28 | €231 | €456 | +€225 | +97.4% |
| Current assets | 29/58 | €6,511,417 | €5,731,733 | -€779,684 | -12.0% |
| Stocks and contracts in progress | 3 | €170,458 | €1,937,779 | +€1.8m | +1036.8% |
| Stocks | 30/36 | €170,458 | €1,937,779 | +€1.8m | +1036.8% |
| Amounts receivable within one year | 40/41 | €6,333,656 | €3,672,417 | -€2.7m | -42.0% |
| Trade receivables | 40 | €65,875 | €659,332 | +€593,457 | +900.9% |
| Other amounts receivable | 41 | €6,267,781 | €3,013,085 | -€3.3m | -51.9% |
| Cash at bank and in hand | 54/58 | €2,572 | €83,593 | +€81,021 | +3150.1% |
| Deferred charges and accrued income | 490/1 | €4,731 | €37,944 | +€33,213 | +702.0% |
| Total equity and liabilities | 10/49 | €9,360,546 | €13,946,119 | +€4.6m | +49.0% |
| Equity | 10/15 | €4,048,386 | €3,313,263 | -€735,123 | -18.2% |
| Contributions | 10/11 | €1,641,226 | €1,641,226 | = | 0.0% |
| Capital | 10 | €1,200,000 | €1,200,000 | = | 0.0% |
| Issued capital | 100 | €1,200,000 | €1,200,000 | = | 0.0% |
| Outside capital | 11 | €441,226 | €441,226 | = | 0.0% |
| Share premium | 1100/10 | €441,226 | €441,226 | = | 0.0% |
| Reserves | 13 | €1,222,715 | €1,222,715 | = | 0.0% |
| Non-distributable reserves | 130/1 | €120,000 | €120,000 | = | 0.0% |
| Legal reserve | 130 | €120,000 | €120,000 | = | 0.0% |
| Distributable reserves | 133 | €1,102,715 | €1,102,715 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,184,445 | €436,237 | -€748,208 | -63.2% |
| Investment grants | 15 | - | €13,085 | +€13,085 | |
| Amounts payable | 17/49 | €5,312,160 | €10,632,856 | +€5.3m | +100.2% |
| Amounts payable after more than one year | 17 | €3,000,000 | €7,889,755 | +€4.9m | +163.0% |
| Financial debts | 170/4 | €3,000,000 | €7,889,755 | +€4.9m | +163.0% |
| Amounts payable within one year | 42/48 | €2,203,615 | €2,641,467 | +€437,852 | +19.9% |
| Financial debts | 43 | €1,437,000 | €565,000 | -€872,000 | -60.7% |
| Credit institutions | 430/8 | €1,437,000 | €565,000 | -€872,000 | -60.7% |
| Trade debts | 44 | €766,615 | €1,428,148 | +€661,533 | +86.3% |
| Suppliers | 440/4 | €766,615 | €1,428,148 | +€661,533 | +86.3% |
| Taxes, remuneration and social security | 45 | - | €525,358 | +€525,358 | |
| Taxes | 450/3 | - | €491,180 | +€491,180 | |
| Remuneration and social security | 454/9 | - | €34,178 | +€34,178 | |
| Other amounts payable | 47/48 | - | €122,961 | +€122,961 | |
| Accrued charges and deferred income | 492/3 | €108,545 | €101,634 | -€6,911 | -6.4% |
| Remuneration, social security and pensions | 62 | €52 | €145,919 | +€145,867 | +280513.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €187,377 | +€187,377 | |
| Other operating charges | 640/8 | €2,322 | €13,172 | +€10,850 | +467.3% |
| Gross operating margin | 9900 | -€226,985 | -€276,555 | -€49,570 | -21.8% |
| Operating profit (loss) | 9901 | -€229,359 | -€623,023 | -€393,664 | -171.6% |
| Financial income | 75/76B | €268,666 | €189,789 | -€78,877 | -29.4% |
| Recurring financial income | 75 | €268,666 | €189,789 | -€78,877 | -29.4% |
| Financial charges | 65/66B | €148,295 | €314,974 | +€166,679 | +112.4% |
| Recurring financial charges | 65 | €148,295 | €314,974 | +€166,679 | +112.4% |
| Profit (loss) for the period before taxes | 9903 | -€108,988 | -€748,208 | -€639,220 | -586.5% |
| Profit (loss) for the period | 9904 | -€108,988 | -€748,208 | -€639,220 | -586.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€108,988 | -€748,208 | -€639,220 | -586.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.