COCINA BIS: what changed
COCINA BIS
Largest movements
- Cash -€133,477
down €133,477 (-64.4%), from €207,246 to €73,769
mainly Trade debts (-€137,248) and Investment in fixed assets (net) (-€45,924)
- Financial fixed assets +€42,831
up €42,831 (+13.3%), from €320,900 to €363,731
- Tangible fixed assets -€17,930
down €17,930 (-30.0%), from €59,855 to €41,925
- Receivables within one year -€15,592
down €15,592 (-2.8%), from €548,711 to €533,119
of which Other amounts receivable: -€10,439
- Trade debts -€137,248
down €137,248 (-56.4%), from €243,223 to €105,974
- Profit (loss) carried forward +€68,697
up €68,697 (+13.2%), from €519,153 to €587,850
- Debts after one year -€27,415
down €27,415 (-19.7%), from €139,207 to €111,792
- Current portion of long-term debt -€23,592
down €23,592 (-31.1%), from €75,782 to €52,190
- Tax, wage and social debts -€17,783
down €17,783 (-9.6%), from €185,366 to €167,583
of which Remuneration and social security: -€25,900
- Gross operating margin +€188,574
up €188,574 (+22.8%), from €826,721 to €1.0m
- Financial charges +€109,842
up €109,842 (+641%), from €17,124 to €126,966
- Other operating charges +€74,264
up €74,264 (+908%), from €8,176 to €82,440
- Staff costs +€21,533
up €21,533 (+3.3%), from €657,387 to €678,921
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,329,503 | €1,197,438 | -€132,064 | -9.9% |
| Fixed assets | 21/28 | €564,325 | €583,160 | +€18,835 | +3.3% |
| Intangible fixed assets | 21 | €183,570 | €177,504 | -€6,066 | -3.3% |
| Tangible fixed assets | 22/27 | €59,855 | €41,925 | -€17,930 | -30.0% |
| Furniture and vehicles | 24 | €59,855 | €41,925 | -€17,930 | -30.0% |
| Financial fixed assets | 28 | €320,900 | €363,731 | +€42,831 | +13.3% |
| Current assets | 29/58 | €765,177 | €614,278 | -€150,899 | -19.7% |
| Stocks and contracts in progress | 3 | €9,220 | €7,390 | -€1,830 | -19.8% |
| Stocks | 30/36 | €9,220 | €7,390 | -€1,830 | -19.8% |
| Amounts receivable within one year | 40/41 | €548,711 | €533,119 | -€15,592 | -2.8% |
| Trade receivables | 40 | €52,955 | €47,802 | -€5,154 | -9.7% |
| Other amounts receivable | 41 | €495,756 | €485,317 | -€10,439 | -2.1% |
| Cash at bank and in hand | 54/58 | €207,246 | €73,769 | -€133,477 | -64.4% |
| Total equity and liabilities | 10/49 | €1,329,503 | €1,197,438 | -€132,064 | -9.9% |
| Equity | 10/15 | €604,333 | €673,030 | +€68,697 | +11.4% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €5,180 | €5,180 | = | 0.0% |
| Distributable reserves | 133 | €5,180 | €5,180 | = | 0.0% |
| Profit (loss) carried forward | 14 | €519,153 | €587,850 | +€68,697 | +13.2% |
| Amounts payable | 17/49 | €725,170 | €524,408 | -€200,762 | -27.7% |
| Amounts payable after more than one year | 17 | €139,207 | €111,792 | -€27,415 | -19.7% |
| Financial debts | 170/4 | €139,207 | €111,792 | -€27,415 | -19.7% |
| Amounts payable within one year | 42/48 | €565,694 | €393,474 | -€172,220 | -30.4% |
| Current portion of amounts payable after more than one year | 42 | €75,782 | €52,190 | -€23,592 | -31.1% |
| Financial debts | 43 | €7,459 | €1,055 | -€6,403 | -85.9% |
| Credit institutions | 430/8 | €7,459 | €1,055 | -€6,403 | -85.9% |
| Trade debts | 44 | €243,223 | €105,974 | -€137,248 | -56.4% |
| Suppliers | 440/4 | €243,223 | €105,974 | -€137,248 | -56.4% |
| Taxes, remuneration and social security | 45 | €185,366 | €167,583 | -€17,783 | -9.6% |
| Taxes | 450/3 | €86,647 | €94,765 | +€8,118 | +9.4% |
| Remuneration and social security | 454/9 | €98,718 | €72,818 | -€25,900 | -26.2% |
| Other amounts payable | 47/48 | €53,865 | €66,672 | +€12,807 | +23.8% |
| Accrued charges and deferred income | 492/3 | €20,268 | €19,142 | -€1,126 | -5.6% |
| Remuneration, social security and pensions | 62 | €657,387 | €678,921 | +€21,533 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,034 | €27,089 | -€2,945 | -9.8% |
| Other operating charges | 640/8 | €8,176 | €82,440 | +€74,264 | +908% |
| Gross operating margin | 9900 | €826,721 | €1,015,295 | +€188,574 | +22.8% |
| Operating profit (loss) | 9901 | €131,124 | €226,846 | +€95,722 | +73.0% |
| Financial income | 75/76B | €0 | €31 | +€31 | +15,465% |
| Recurring financial income | 75 | €0 | €31 | +€31 | +15,465% |
| Financial charges | 65/66B | €17,124 | €126,966 | +€109,842 | +641% |
| Recurring financial charges | 65 | €17,124 | €126,966 | +€109,842 | +641% |
| Profit (loss) for the period before taxes | 9903 | €114,000 | €99,910 | -€14,090 | -12.4% |
| Income taxes | 67/77 | €28,015 | €31,213 | +€3,198 | +11.4% |
| Profit (loss) for the period | 9904 | €85,985 | €68,697 | -€17,287 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €85,985 | €68,697 | -€17,287 | -20.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.