Cocerpa: 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.
Cocerpa
Largest movements
- Receivables within one year +€37,000
up €37,000, from €0 to €37,000
- Receivables after one year -€15,428
down €15,428 (-25.0%), from €61,710 to €46,283
- Cash -€3,336
down €3,336 (-61.1%), from €5,458 to €2,121
mainly Receivables within one year (-€37,000) and Tax, wage and social debts (-€15,627)
- Profit (loss) carried forward +€21,779
up €21,779 (+58.5%), from €37,232 to €59,010
- Tax, wage and social debts -€15,627
down €15,627 (-62.1%), from €25,148 to €9,521
- Trade debts +€10,834
up €10,834 (+624%), from €1,736 to €12,570
- Other debts +€1,251
up €1,251 (+119%), from €1,052 to €2,302
- Gross operating margin -€14,120
down €14,120 (-31.9%), from €44,253 to €30,133
- Taxes -€3,426
down €3,426 (-29.6%), from €11,558 to €8,132
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 | €67,168 | €85,404 | +€18,236 | +27.2% |
| Current assets | 29/58 | €67,168 | €85,404 | +€18,236 | +27.2% |
| Amounts receivable after more than one year | 29 | €61,710 | €46,283 | -€15,428 | -25.0% |
| Other amounts receivable | 291 | €61,710 | €46,283 | -€15,428 | -25.0% |
| Amounts receivable within one year | 40/41 | €0 | €37,000 | +€37,000 | |
| Trade receivables | 40 | €0 | €37,000 | +€37,000 | |
| Cash at bank and in hand | 54/58 | €5,458 | €2,121 | -€3,336 | -61.1% |
| Total equity and liabilities | 10/49 | €67,168 | €85,404 | +€18,236 | +27.2% |
| Equity | 10/15 | €39,232 | €61,010 | +€21,779 | +55.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,232 | €59,010 | +€21,779 | +58.5% |
| Amounts payable | 17/49 | €27,936 | €24,393 | -€3,543 | -12.7% |
| Amounts payable within one year | 42/48 | €27,936 | €24,393 | -€3,543 | -12.7% |
| Trade debts | 44 | €1,736 | €12,570 | +€10,834 | +624% |
| Suppliers | 440/4 | €1,736 | €12,570 | +€10,834 | +624% |
| Taxes, remuneration and social security | 45 | €25,148 | €9,521 | -€15,627 | -62.1% |
| Taxes | 450/3 | €25,148 | €9,521 | -€15,627 | -62.1% |
| Other amounts payable | 47/48 | €1,052 | €2,302 | +€1,251 | +119% |
| Other operating charges | 640/8 | €0 | €112 | +€112 | |
| Gross operating margin | 9900 | €44,253 | €30,133 | -€14,120 | -31.9% |
| Operating profit (loss) | 9901 | €44,253 | €30,021 | -€14,232 | -32.2% |
| Financial income | 75/76B | €10 | €0 | -€10 | -100% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -100% |
| Financial charges | 65/66B | €132 | €110 | -€23 | -17.2% |
| Recurring financial charges | 65 | €132 | €110 | -€23 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | €44,131 | €29,911 | -€14,220 | -32.2% |
| Income taxes | 67/77 | €11,558 | €8,132 | -€3,426 | -29.6% |
| Profit (loss) for the period | 9904 | €32,572 | €21,779 | -€10,794 | -33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,572 | €21,779 | -€10,794 | -33.1% |
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 19 October 2026 via checked.be.