COCCINELLE: 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.
COCCINELLE
Largest movements
- Cash +€52,475
up €52,475 (+34.9%), from €150,526 to €203,000
mainly Net result for the year (+€32,430) and Receivables within one year (+€11,294)
- Receivables within one year -€11,294
down €11,294 (-42.1%), from €26,851 to €15,558
- Tangible fixed assets -€4,549
down €4,549 (-75.3%), from €6,043 to €1,494
of which Furniture and vehicles: -€4,132
- Profit (loss) carried forward +€32,430
up €32,430 (+22.4%), from €144,954 to €177,383
- Advances received +€9,758
new in 2025: €9,758
- Tax, wage and social debts -€4,332
down €4,332 (-29.6%), from €14,636 to €10,304
of which Taxes: -€6,332
- Turnover -€128,433
no longer reported in 2025 (was €128,433)
- Purchases and services -€104,015
no longer reported in 2025 (was €104,015)
- Gross operating margin +€11,661
up €11,661 (+30.7%), from €38,012 to €49,673
- Taxes +€2,494
up €2,494 (+24.3%), from €10,271 to €12,765
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 | €183,420 | €222,066 | +€38,646 | +21.1% |
| Fixed assets | 21/28 | €6,043 | €1,494 | -€4,549 | -75.3% |
| Tangible fixed assets | 22/27 | €6,043 | €1,494 | -€4,549 | -75.3% |
| Plant, machinery and equipment | 23 | €417 | - | -€417 | |
| Furniture and vehicles | 24 | €5,627 | €1,494 | -€4,132 | -73.4% |
| Current assets | 29/58 | €177,377 | €220,572 | +€43,195 | +24.4% |
| Amounts receivable within one year | 40/41 | €26,851 | €15,558 | -€11,294 | -42.1% |
| Trade receivables | 40 | €26,851 | €15,558 | -€11,294 | -42.1% |
| Cash at bank and in hand | 54/58 | €150,526 | €203,000 | +€52,475 | +34.9% |
| Deferred charges and accrued income | 490/1 | - | €2,014 | +€2,014 | |
| Total equity and liabilities | 10/49 | €183,420 | €222,066 | +€38,646 | +21.1% |
| Equity | 10/15 | €165,854 | €198,283 | +€32,430 | +19.6% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €144,954 | €177,383 | +€32,430 | +22.4% |
| Amounts payable | 17/49 | €17,567 | €23,783 | +€6,216 | +35.4% |
| Amounts payable within one year | 42/48 | €16,567 | €23,783 | +€7,216 | +43.6% |
| Trade debts | 44 | €1,931 | €3,720 | +€1,790 | +92.7% |
| Suppliers | 440/4 | €1,931 | €3,720 | +€1,790 | +92.7% |
| Advances received on contracts in progress | 46 | - | €9,758 | +€9,758 | |
| Taxes, remuneration and social security | 45 | €14,636 | €10,304 | -€4,332 | -29.6% |
| Taxes | 450/3 | €14,636 | €8,304 | -€6,332 | -43.3% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Accrued charges and deferred income | 492/3 | €1,000 | - | -€1,000 | |
| Turnover | 70 | €128,433 | - | -€128,433 | |
| Goods, raw materials, services and sundry goods | 60/61 | €104,015 | - | -€104,015 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,756 | €4,549 | -€207 | -4.4% |
| Other operating charges | 640/8 | €581 | €600 | +€19 | +3.3% |
| Gross operating margin | 9900 | €38,012 | €49,673 | +€11,661 | +30.7% |
| Operating profit (loss) | 9901 | €32,675 | €44,524 | +€11,849 | +36.3% |
| Financial income | 75/76B | €875 | €800 | -€75 | -8.6% |
| Recurring financial income | 75 | €875 | €800 | -€75 | -8.6% |
| Financial charges | 65/66B | €158 | €129 | -€28 | -18.0% |
| Recurring financial charges | 65 | €158 | €129 | -€28 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €33,392 | €45,195 | +€11,803 | +35.3% |
| Income taxes | 67/77 | €10,271 | €12,765 | +€2,494 | +24.3% |
| Profit (loss) for the period | 9904 | €23,121 | €32,430 | +€9,309 | +40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,121 | €32,430 | +€9,309 | +40.3% |
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 15 October 2026 via checked.be.