Cocimma: what changed
Two fiscal 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.
Cocimma
Largest movements
- Tangible fixed assets -€51,008
down €51,008 (-6.4%), from €800,470 to €749,462
of which Land and buildings: -€51,008
- Profit (loss) carried forward -€35,670
down €35,670 (-57.5%), from -€62,069 to -€97,739
- Debts after one year -€9,817
down €9,817 (-1.4%), from €714,660 to €704,843
- Purchases and services -€8,131
down €8,131 (-19.4%), from €41,991 to €33,860
- Gross operating margin +€7,943
up €7,943 (+43.1%), from €18,450 to €26,393
- Other operating charges +€2,830
up €2,830 (+35.5%), from €7,972 to €10,802
- Depreciation +€932
up €932 (+1.9%), from €50,076 to €51,008
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.
Cash bridge derived
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 | €829,943 | €784,456 | -€45,487 | -5.5% |
| Fixed assets | 21/28 | €800,470 | €749,462 | -€51,008 | -6.4% |
| Tangible fixed assets | 22/27 | €800,470 | €749,462 | -€51,008 | -6.4% |
| Land and buildings | 22 | €739,981 | €688,973 | -€51,008 | -6.9% |
| Furniture and vehicles | 24 | €60,489 | €60,489 | = | 0.0% |
| Current assets | 29/58 | €29,473 | €34,994 | +€5,521 | +18.7% |
| Amounts receivable within one year | 40/41 | €12,592 | €12,592 | = | 0.0% |
| Other amounts receivable | 41 | €12,592 | €12,592 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,779 | €18,785 | +€7,006 | +59.5% |
| Deferred charges and accrued income | 490/1 | €5,102 | €3,617 | -€1,485 | -29.1% |
| Total equity and liabilities | 10/49 | €829,943 | €784,456 | -€45,487 | -5.5% |
| Equity | 10/15 | €114,413 | €78,743 | -€35,670 | -31.2% |
| Contributions | 10/11 | €176,482 | €176,482 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,069 | -€97,739 | -€35,670 | -57.5% |
| Amounts payable | 17/49 | €715,530 | €705,713 | -€9,817 | -1.4% |
| Amounts payable after more than one year | 17 | €714,660 | €704,843 | -€9,817 | -1.4% |
| Other amounts payable | 178/9 | €714,660 | €704,843 | -€9,817 | -1.4% |
| Accrued charges and deferred income | 492/3 | €870 | €870 | = | 0.0% |
| Turnover | 70 | €60,441 | €60,253 | -€188 | -0.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €41,991 | €33,860 | -€8,131 | -19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,076 | €51,008 | +€932 | +1.9% |
| Other operating charges | 640/8 | €7,972 | €10,802 | +€2,830 | +35.5% |
| Gross operating margin | 9900 | €18,450 | €26,393 | +€7,943 | +43.1% |
| Operating profit (loss) | 9901 | -€39,598 | -€35,417 | +€4,181 | +10.6% |
| Financial charges | 65/66B | €254 | €253 | -€1 | -0.4% |
| Recurring financial charges | 65 | €254 | €253 | -€1 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | -€39,852 | -€35,670 | +€4,182 | +10.5% |
| Profit (loss) for the period | 9904 | -€39,852 | -€35,670 | +€4,182 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,852 | -€35,670 | +€4,182 | +10.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.