COCHEZ BEHEER: 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 BEHEER
Largest movements
- Receivables within one year -€122,200
no longer reported in 2025 (was €122,200)
- Tangible fixed assets -€17,424
down €17,424 (-3.5%), from €503,780 to €486,355
- Profit (loss) carried forward -€63,852
down €63,852 (-766%), from -€8,334 to -€72,186
- Trade debts -€60,000
no longer reported in 2025 (was €60,000)
- Short-term financial debts -€39,573
down €39,573 (-19.0%), from €208,642 to €169,069
- Other debts +€32,740
up €32,740 (+28.5%), from €114,704 to €147,444
- Debts after one year -€8,249
down €8,249 (-3.4%), from €240,277 to €232,028
- Gross operating margin -€126,574
down €126,574, from €120,000 to -€6,574
- Financial charges -€62,351
down €62,351 (-61.9%), from €100,793 to €38,442
- Taxes +€1,412
new in 2025: €1,412
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €625,980 | €486,355 | -€139,624 | -22.3% |
| Fixed assets | 21/28 | €503,780 | €486,355 | -€17,424 | -3.5% |
| Tangible fixed assets | 22/27 | €503,780 | €486,355 | -€17,424 | -3.5% |
| Land and buildings | 22 | €503,780 | €486,355 | -€17,424 | -3.5% |
| Current assets | 29/58 | €122,200 | - | -€122,200 | |
| Amounts receivable within one year | 40/41 | €122,200 | - | -€122,200 | |
| Trade receivables | 40 | €122,200 | - | -€122,200 | |
| Total equity and liabilities | 10/49 | €625,980 | €486,355 | -€139,624 | -22.3% |
| Equity | 10/15 | €1,666 | -€62,186 | -€63,852 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,334 | -€72,186 | -€63,852 | -766% |
| Amounts payable | 17/49 | €624,314 | €548,541 | -€75,772 | -12.1% |
| Amounts payable after more than one year | 17 | €240,277 | €232,028 | -€8,249 | -3.4% |
| Financial debts | 170/4 | €240,277 | €232,028 | -€8,249 | -3.4% |
| Amounts payable within one year | 42/48 | €384,037 | €316,513 | -€67,523 | -17.6% |
| Financial debts | 43 | €208,642 | €169,069 | -€39,573 | -19.0% |
| Credit institutions | 430/8 | €208,642 | €169,069 | -€39,573 | -19.0% |
| Trade debts | 44 | €60,000 | - | -€60,000 | |
| Suppliers | 440/4 | €60,000 | - | -€60,000 | |
| Taxes, remuneration and social security | 45 | €690 | - | -€690 | |
| Taxes | 450/3 | €690 | - | -€690 | |
| Other amounts payable | 47/48 | €114,704 | €147,444 | +€32,740 | +28.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,424 | €17,424 | = | 0.0% |
| Gross operating margin | 9900 | €120,000 | -€6,574 | -€126,574 | |
| Operating profit (loss) | 9901 | €102,576 | -€23,999 | -€126,574 | |
| Financial charges | 65/66B | €100,793 | €38,442 | -€62,351 | -61.9% |
| Recurring financial charges | 65 | €100,793 | €38,442 | -€62,351 | -61.9% |
| Profit (loss) for the period before taxes | 9903 | €1,783 | -€62,440 | -€64,223 | |
| Income taxes | 67/77 | - | €1,412 | +€1,412 | |
| Profit (loss) for the period | 9904 | €1,783 | -€63,852 | -€65,635 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,783 | -€63,852 | -€65,635 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.