COCHIM: 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.
COCHIM
Largest movements
- Cash +€42,749
up €42,749 (+663%), from €6,445 to €49,195
mainly Net result for the year (+€56,531) and Receivables within one year (+€30,000)
- Receivables within one year -€30,000
no longer reported in 2024 (was €30,000)
- Financial fixed assets +€20,232
up €20,232 (+14,452%), from €140 to €20,372
- Stocks and contracts -€8,841
down €8,841 (-18.1%), from €48,898 to €40,057
- Deferred charges and accrued income -€2,936
down €2,936 (-10.4%), from €28,347 to €25,411
- Profit (loss) carried forward +€56,531
up €56,531 (+53.5%), from -€105,582 to -€49,050
- Trade debts -€40,377
down €40,377 (-47.0%), from €85,833 to €45,456
- Tax, wage and social debts +€19,210
up €19,210 (+43.9%), from €43,784 to €62,994
of which Taxes: +€18,121
- Other debts -€13,587
no longer reported in 2024 (was €13,587)
- Turnover +€545,393
new in 2024: €545,393
- Purchases and services +€342,004
new in 2024: €342,004
- Gross operating margin +€75,634
up €75,634 (+59.2%), from €127,755 to €203,389
- Taxes +€20,560
up €20,560 (+726%), from €2,831 to €23,390
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €113,830 | €135,035 | +€21,205 | +18.6% |
| Fixed assets | 21/28 | €140 | €20,372 | +€20,232 | +14,452% |
| Financial fixed assets | 28 | €140 | €20,372 | +€20,232 | +14,452% |
| Current assets | 29/58 | €113,690 | €114,663 | +€973 | +0.9% |
| Stocks and contracts in progress | 3 | €48,898 | €40,057 | -€8,841 | -18.1% |
| Stocks | 30/36 | €48,898 | €40,057 | -€8,841 | -18.1% |
| Amounts receivable within one year | 40/41 | €30,000 | - | -€30,000 | |
| Trade receivables | 40 | €30,000 | - | -€30,000 | |
| Cash at bank and in hand | 54/58 | €6,445 | €49,195 | +€42,749 | +663% |
| Deferred charges and accrued income | 490/1 | €28,347 | €25,411 | -€2,936 | -10.4% |
| Total equity and liabilities | 10/49 | €113,830 | €135,035 | +€21,205 | +18.6% |
| Equity | 10/15 | -€41,312 | €15,219 | +€56,531 | |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €2,269 | €2,269 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,269 | €2,269 | = | 0.0% |
| Legal reserve | 130 | €2,269 | €2,269 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€105,582 | -€49,050 | +€56,531 | +53.5% |
| Amounts payable | 17/49 | €155,142 | €119,816 | -€35,326 | -22.8% |
| Amounts payable after more than one year | 17 | €10,000 | €10,000 | = | 0.0% |
| Financial debts | 170/4 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €145,142 | €109,816 | -€35,326 | -24.3% |
| Trade debts | 44 | €85,833 | €45,456 | -€40,377 | -47.0% |
| Suppliers | 440/4 | €85,833 | €45,456 | -€40,377 | -47.0% |
| Advances received on contracts in progress | 46 | €1,939 | €1,366 | -€573 | -29.5% |
| Taxes, remuneration and social security | 45 | €43,784 | €62,994 | +€19,210 | +43.9% |
| Taxes | 450/3 | €23,109 | €41,230 | +€18,121 | +78.4% |
| Remuneration and social security | 454/9 | €20,675 | €21,764 | +€1,089 | +5.3% |
| Other amounts payable | 47/48 | €13,587 | - | -€13,587 | |
| Turnover | 70 | - | €545,393 | +€545,393 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €342,004 | +€342,004 | |
| Remuneration, social security and pensions | 62 | €122,511 | €123,342 | +€832 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €377 | - | -€377 | |
| Other operating charges | 640/8 | €2,724 | €542 | -€2,182 | -80.1% |
| Gross operating margin | 9900 | €127,755 | €203,389 | +€75,634 | +59.2% |
| Operating profit (loss) | 9901 | €2,143 | €79,504 | +€77,361 | +3,611% |
| Financial income | 75/76B | €2,698 | €1,821 | -€877 | -32.5% |
| Recurring financial income | 75 | €2,698 | €1,821 | -€877 | -32.5% |
| Financial charges | 65/66B | €1,120 | €1,404 | +€283 | +25.3% |
| Recurring financial charges | 65 | €1,120 | €1,404 | +€283 | +25.3% |
| Profit (loss) for the period before taxes | 9903 | €3,721 | €79,922 | +€76,201 | +2,048% |
| Income taxes | 67/77 | €2,831 | €23,390 | +€20,560 | +726% |
| Profit (loss) for the period | 9904 | €890 | €56,531 | +€55,641 | +6,249% |
| Profit (loss) for the period to be appropriated | 9905 | €890 | €56,531 | +€55,641 | +6,249% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.