COCHEZ: 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.
COCHEZ
Largest movements
- Receivables within one year -€11,152
down €11,152 (-34.4%), from €32,398 to €21,246
of which Trade receivables: -€6,914
- Cash -€3,097
down €3,097 (-83.4%), from €3,715 to €619
mainly Net result for the year (-€15,740) and Tax, wage and social debts (-€2,394)
- Tangible fixed assets -€1,380
down €1,380 (-25.0%), from €5,529 to €4,150
of which Furniture and vehicles: -€1,032
- Deferred charges and accrued income -€1,024
no longer reported in 2025 (was €1,024)
- Profit (loss) carried forward -€15,740
down €15,740 (-59.7%), from €26,345 to €10,605
- Trade debts +€3,320
up €3,320 (+974%), from €341 to €3,661
- Tax, wage and social debts -€2,394
down €2,394 (-42.8%), from €5,588 to €3,194
of which Taxes: -€5,394
- Current portion of long-term debt -€2,333
no longer reported in 2025 (was €2,333)
- Accrued charges and deferred income +€494
new in 2025: €494
- Gross operating margin +€32,513
up €32,513 (+70.9%), from -€45,837 to -€13,324
- Financial income -€1,142
down €1,142 (-66.1%), from €1,729 to €587
- Depreciation -€1,078
down €1,078 (-43.9%), from €2,458 to €1,380
- Other operating charges +€491
new in 2025: €491
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 | €42,667 | €26,014 | -€16,652 | -39.0% |
| Fixed assets | 21/28 | €5,529 | €4,150 | -€1,380 | -25.0% |
| Tangible fixed assets | 22/27 | €5,529 | €4,150 | -€1,380 | -25.0% |
| Furniture and vehicles | 24 | €3,059 | €2,027 | -€1,032 | -33.7% |
| Other tangible fixed assets | 26 | €2,470 | €2,122 | -€348 | -14.1% |
| Current assets | 29/58 | €37,137 | €21,865 | -€15,272 | -41.1% |
| Amounts receivable within one year | 40/41 | €32,398 | €21,246 | -€11,152 | -34.4% |
| Trade receivables | 40 | €7,000 | €86 | -€6,914 | -98.8% |
| Other amounts receivable | 41 | €25,398 | €21,160 | -€4,238 | -16.7% |
| Cash at bank and in hand | 54/58 | €3,715 | €619 | -€3,097 | -83.4% |
| Deferred charges and accrued income | 490/1 | €1,024 | - | -€1,024 | |
| Total equity and liabilities | 10/49 | €42,667 | €26,014 | -€16,652 | -39.0% |
| Equity | 10/15 | €34,405 | €18,665 | -€15,740 | -45.7% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,345 | €10,605 | -€15,740 | -59.7% |
| Amounts payable | 17/49 | €8,262 | €7,349 | -€913 | -11.0% |
| Amounts payable within one year | 42/48 | €8,262 | €6,855 | -€1,407 | -17.0% |
| Current portion of amounts payable after more than one year | 42 | €2,333 | - | -€2,333 | |
| Trade debts | 44 | €341 | €3,661 | +€3,320 | +974% |
| Suppliers | 440/4 | €341 | €3,661 | +€3,320 | +974% |
| Taxes, remuneration and social security | 45 | €5,588 | €3,194 | -€2,394 | -42.8% |
| Taxes | 450/3 | €5,588 | €194 | -€5,394 | -96.5% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Accrued charges and deferred income | 492/3 | - | €494 | +€494 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,458 | €1,380 | -€1,078 | -43.9% |
| Other operating charges | 640/8 | - | €491 | +€491 | |
| Gross operating margin | 9900 | -€45,837 | -€13,324 | +€32,513 | +70.9% |
| Operating profit (loss) | 9901 | -€48,295 | -€15,195 | +€33,101 | +68.5% |
| Financial income | 75/76B | €1,729 | €587 | -€1,142 | -66.1% |
| Recurring financial income | 75 | €1,729 | €587 | -€1,142 | -66.1% |
| Financial charges | 65/66B | €579 | €938 | +€358 | +61.8% |
| Recurring financial charges | 65 | €579 | €938 | +€358 | +61.8% |
| Profit (loss) for the period before taxes | 9903 | -€47,146 | -€15,546 | +€31,600 | +67.0% |
| Income taxes | 67/77 | €262 | €194 | -€68 | -25.9% |
| Profit (loss) for the period | 9904 | -€47,408 | -€15,740 | +€31,668 | +66.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,408 | -€15,740 | +€31,668 | +66.8% |
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 18 October 2026 via checked.be.