COCCINELLA: 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.
COCCINELLA
Largest movements
- Tangible fixed assets -€5,457
down €5,457 (-18.5%), from €29,447 to €23,990
- Cash -€349
down €349 (-84.1%), from €415 to €66
mainly Net result for the year (-€7,881) and Trade debts (-€425)
- Profit (loss) carried forward -€7,881
down €7,881 (-6.1%), from -€128,968 to -€136,849
- Other debts +€2,500
up €2,500 (+1.8%), from €139,805 to €142,305
- Trade debts -€425
down €425 (-100.0%), from €425 to €0
- Gross operating margin +€677
up €677 (+28.1%), from -€2,404 to -€1,727
- Financial charges -€120
down €120 (-43.9%), from €273 to €153
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 | €29,862 | €24,056 | -€5,806 | -19.4% |
| Fixed assets | 21/28 | €29,447 | €23,990 | -€5,457 | -18.5% |
| Tangible fixed assets | 22/27 | €29,447 | €23,990 | -€5,457 | -18.5% |
| Land and buildings | 22 | €29,447 | €23,990 | -€5,457 | -18.5% |
| Current assets | 29/58 | €415 | €66 | -€349 | -84.1% |
| Cash at bank and in hand | 54/58 | €415 | €66 | -€349 | -84.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €29,862 | €24,056 | -€5,806 | -19.4% |
| Equity | 10/15 | -€110,368 | -€118,249 | -€7,881 | -7.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€128,968 | -€136,849 | -€7,881 | -6.1% |
| Amounts payable | 17/49 | €140,230 | €142,305 | +€2,075 | +1.5% |
| Amounts payable within one year | 42/48 | €140,230 | €142,305 | +€2,075 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €425 | €0 | -€425 | -100.0% |
| Suppliers | 440/4 | €425 | €0 | -€425 | -100.0% |
| Other amounts payable | 47/48 | €139,805 | €142,305 | +€2,500 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,457 | €5,457 | -€0 | 0.0% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | -€2,404 | -€1,727 | +€677 | +28.1% |
| Operating profit (loss) | 9901 | -€8,389 | -€7,728 | +€661 | +7.9% |
| Financial charges | 65/66B | €273 | €153 | -€120 | -43.9% |
| Recurring financial charges | 65 | €273 | €153 | -€120 | -43.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,661 | -€7,881 | +€780 | +9.0% |
| Profit (loss) for the period | 9904 | -€8,661 | -€7,881 | +€780 | +9.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,661 | -€7,881 | +€780 | +9.0% |
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 2 October 2026 via checked.be.