COCK: 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.
COCK
Largest movements
- Receivables within one year +€31,993
up €31,993 (+9.1%), from €353,214 to €385,206
- Deferred charges and accrued income -€12,027
down €12,027 (-100%), from €12,027 to €0
- Other debts +€9,245
up €9,245 (+8.5%), from €108,561 to €117,806
- Reserves +€6,540
up €6,540 (+3.0%), from €220,278 to €226,818
of which Distributable reserves: +€6,540
- Accrued charges and deferred income +€3,918
up €3,918 (+95.7%), from €4,095 to €8,013
- Financial income +€7,938
up €7,938 (+66.0%), from €12,027 to €19,966
- Financial charges +€3,938
up €3,938 (+79.9%), from €4,929 to €8,866
- Gross operating margin +€2,379
up €2,379 (+58.9%), from -€4,038 to -€1,659
- Taxes +€1,685
up €1,685 (+242%), from €696 to €2,381
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 | €365,251 | €385,217 | +€19,966 | +5.5% |
| Current assets | 29/58 | €365,251 | €385,217 | +€19,966 | +5.5% |
| Amounts receivable within one year | 40/41 | €353,214 | €385,206 | +€31,993 | +9.1% |
| Other amounts receivable | 41 | €353,214 | €385,206 | +€31,993 | +9.1% |
| Cash at bank and in hand | 54/58 | €11 | €11 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €12,027 | €0 | -€12,027 | -100% |
| Total equity and liabilities | 10/49 | €365,251 | €385,217 | +€19,966 | +5.5% |
| Equity | 10/15 | €245,067 | €251,607 | +€6,540 | +2.7% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €220,278 | €226,818 | +€6,540 | +3.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €220,278 | €226,818 | +€6,540 | +3.0% |
| Amounts payable | 17/49 | €120,184 | €133,610 | +€13,426 | +11.2% |
| Amounts payable within one year | 42/48 | €116,089 | €125,597 | +€9,508 | +8.2% |
| Financial debts | 43 | €4,180 | €4,714 | +€534 | +12.8% |
| Credit institutions | 430/8 | €4,180 | €4,714 | +€534 | +12.8% |
| Trade debts | 44 | €177 | €0 | -€177 | -100% |
| Suppliers | 440/4 | €177 | €0 | -€177 | -100% |
| Taxes, remuneration and social security | 45 | €3,171 | €3,076 | -€95 | -3.0% |
| Taxes | 450/3 | €3,171 | €3,076 | -€95 | -3.0% |
| Other amounts payable | 47/48 | €108,561 | €117,806 | +€9,245 | +8.5% |
| Accrued charges and deferred income | 492/3 | €4,095 | €8,013 | +€3,918 | +95.7% |
| Other operating charges | 640/8 | €521 | €520 | -€1 | -0.3% |
| Gross operating margin | 9900 | -€4,038 | -€1,659 | +€2,379 | +58.9% |
| Operating profit (loss) | 9901 | -€4,559 | -€2,179 | +€2,380 | +52.2% |
| Financial income | 75/76B | €12,027 | €19,966 | +€7,938 | +66.0% |
| Recurring financial income | 75 | €12,027 | €19,966 | +€7,938 | +66.0% |
| Financial charges | 65/66B | €4,929 | €8,866 | +€3,938 | +79.9% |
| Recurring financial charges | 65 | €4,929 | €8,866 | +€3,938 | +79.9% |
| Profit (loss) for the period before taxes | 9903 | €2,540 | €8,920 | +€6,381 | +251% |
| Income taxes | 67/77 | €696 | €2,381 | +€1,685 | +242% |
| Profit (loss) for the period | 9904 | €1,844 | €6,540 | +€4,696 | +255% |
| Profit (loss) for the period to be appropriated | 9905 | €1,844 | €6,540 | +€4,696 | +255% |
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 15 October 2026 via checked.be.