Cocca: 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.
Cocca
Largest movements
- Tangible fixed assets -€8,124
down €8,124 (-3.3%), from €247,615 to €239,491
- Profit (loss) carried forward +€12,190
up €12,190 (+61.8%), from -€19,728 to -€7,538
- Debts after one year -€11,884
down €11,884 (-7.3%), from €162,982 to €151,098
- Trade debts -€10,943
no longer reported in 2025 (was €10,943)
- Other debts +€2,500
up €2,500 (+21.4%), from €11,700 to €14,200
- Gross operating margin +€22,233
up €22,233 (+303.6%), from €7,323 to €29,556
- Depreciation -€5,324
down €5,324 (-39.6%), from €13,448 to €8,124
- Financial charges -€3,205
down €3,205 (-29.3%), from €10,946 to €7,741
- Other operating charges -€1,156
down €1,156 (-43.5%), from €2,657 to €1,501
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 | €248,042 | €239,935 | -€8,107 | -3.3% |
| Fixed assets | 21/28 | €247,615 | €239,491 | -€8,124 | -3.3% |
| Tangible fixed assets | 22/27 | €247,615 | €239,491 | -€8,124 | -3.3% |
| Land and buildings | 22 | €247,615 | €239,491 | -€8,124 | -3.3% |
| Current assets | 29/58 | €427 | €444 | +€17 | +4.0% |
| Cash at bank and in hand | 54/58 | €427 | €348 | -€79 | -18.5% |
| Deferred charges and accrued income | 490/1 | - | €96 | +€96 | |
| Total equity and liabilities | 10/49 | €248,042 | €239,935 | -€8,107 | -3.3% |
| Equity | 10/15 | €41,772 | €53,962 | +€12,190 | +29.2% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,728 | -€7,538 | +€12,190 | +61.8% |
| Amounts payable | 17/49 | €206,270 | €185,973 | -€20,297 | -9.8% |
| Amounts payable after more than one year | 17 | €162,982 | €151,098 | -€11,884 | -7.3% |
| Financial debts | 170/4 | €162,982 | €151,098 | -€11,884 | -7.3% |
| Amounts payable within one year | 42/48 | €33,996 | €26,083 | -€7,913 | -23.3% |
| Current portion of amounts payable after more than one year | 42 | €11,353 | €11,883 | +€530 | +4.7% |
| Trade debts | 44 | €10,943 | - | -€10,943 | |
| Suppliers | 440/4 | €10,943 | - | -€10,943 | |
| Other amounts payable | 47/48 | €11,700 | €14,200 | +€2,500 | +21.4% |
| Accrued charges and deferred income | 492/3 | €9,292 | €8,792 | -€500 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,448 | €8,124 | -€5,324 | -39.6% |
| Other operating charges | 640/8 | €2,657 | €1,501 | -€1,156 | -43.5% |
| Gross operating margin | 9900 | €7,323 | €29,556 | +€22,233 | +303.6% |
| Operating profit (loss) | 9901 | -€8,782 | €19,931 | +€28,713 | |
| Financial charges | 65/66B | €10,946 | €7,741 | -€3,205 | -29.3% |
| Recurring financial charges | 65 | €10,946 | €7,741 | -€3,205 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | -€19,728 | €12,190 | +€31,918 | |
| Profit (loss) for the period | 9904 | -€19,728 | €12,190 | +€31,918 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,728 | €12,190 | +€31,918 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.