COCKAERT BV: 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.
COCKAERT BV
Largest movements
- Cash -€147,031
down €147,031 (-39.3%), from €373,722 to €226,692
mainly Contributions, distributions and other (-€482,000) and Tax, wage and social debts (-€11,596)
- Current investments -€100,419
down €100,419 (-18.6%), from €541,310 to €440,891
- Tangible fixed assets -€25,577
down €25,577 (-38.8%), from €65,999 to €40,422
of which Plant, machinery and equipment: -€27,317
- Stocks and contracts -€23,849
down €23,849 (-9.7%), from €245,159 to €221,310
- Reserves -€292,324
down €292,324 (-25.1%), from €1.2m to €871,704
- Staff costs +€17,854
up €17,854 (+6.6%), from €268,689 to €286,543
- Taxes -€11,061
down €11,061 (-11.9%), from €93,002 to €81,941
- Depreciation +€10,932
up €10,932 (+56.2%), from €19,449 to €30,380
- Financial income -€9,377
down €9,377 (-55.7%), from €16,841 to €7,464
of which Financial income: -€9,416
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,320,476 | €1,018,036 | -€302,440 | -22.9% |
| Fixed assets | 21/28 | €80,997 | €55,120 | -€25,877 | -31.9% |
| Intangible fixed assets | 21 | €551 | €251 | -€300 | -54.5% |
| Tangible fixed assets | 22/27 | €65,999 | €40,422 | -€25,577 | -38.8% |
| Plant, machinery and equipment | 23 | €60,552 | €33,236 | -€27,317 | -45.1% |
| Furniture and vehicles | 24 | €199 | €3,228 | +€3,030 | +1,524% |
| Other tangible fixed assets | 26 | €5,248 | €3,958 | -€1,290 | -24.6% |
| Financial fixed assets | 28 | €14,447 | €14,447 | = | 0.0% |
| Current assets | 29/58 | €1,239,479 | €962,916 | -€276,563 | -22.3% |
| Stocks and contracts in progress | 3 | €245,159 | €221,310 | -€23,849 | -9.7% |
| Stocks | 30/36 | €245,159 | €221,310 | -€23,849 | -9.7% |
| Amounts receivable within one year | 40/41 | €77,231 | €70,561 | -€6,670 | -8.6% |
| Trade receivables | 40 | €77,231 | €67,716 | -€9,515 | -12.3% |
| Other amounts receivable | 41 | - | €2,845 | +€2,845 | |
| Current investments | 50/53 | €541,310 | €440,891 | -€100,419 | -18.6% |
| Cash at bank and in hand | 54/58 | €373,722 | €226,692 | -€147,031 | -39.3% |
| Deferred charges and accrued income | 490/1 | €2,056 | €3,462 | +€1,406 | +68.4% |
| Total equity and liabilities | 10/49 | €1,320,476 | €1,018,036 | -€302,440 | -22.9% |
| Equity | 10/15 | €1,195,436 | €896,704 | -€298,731 | -25.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,164,028 | €871,704 | -€292,324 | -25.1% |
| Distributable reserves | 133 | €1,164,028 | €871,704 | -€292,324 | -25.1% |
| Profit (loss) carried forward | 14 | €6,408 | - | -€6,408 | |
| Amounts payable | 17/49 | €125,040 | €121,331 | -€3,709 | -3.0% |
| Amounts payable within one year | 42/48 | €125,040 | €121,331 | -€3,709 | -3.0% |
| Trade debts | 44 | €8,937 | €16,824 | +€7,887 | +88.2% |
| Suppliers | 440/4 | €8,937 | €16,824 | +€7,887 | +88.2% |
| Taxes, remuneration and social security | 45 | €116,103 | €104,507 | -€11,596 | -10.0% |
| Taxes | 450/3 | €64,136 | €47,671 | -€16,465 | -25.7% |
| Remuneration and social security | 454/9 | €51,967 | €56,836 | +€4,869 | +9.4% |
| Remuneration, social security and pensions | 62 | €268,689 | €286,543 | +€17,854 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,449 | €30,380 | +€10,932 | +56.2% |
| Other operating charges | 640/8 | €6,469 | €5,203 | -€1,266 | -19.6% |
| Gross operating margin | 9900 | €581,233 | €583,061 | +€1,827 | +0.3% |
| Operating profit (loss) | 9901 | €286,628 | €260,935 | -€25,693 | -9.0% |
| Financial income | 75/76B | €16,841 | €7,464 | -€9,377 | -55.7% |
| Recurring financial income | 75 | €16,841 | €7,424 | -€9,416 | -55.9% |
| Non-recurring financial income | 76B | - | €40 | +€40 | |
| Financial charges | 65/66B | €4,186 | €3,189 | -€997 | -23.8% |
| Recurring financial charges | 65 | €4,186 | €3,189 | -€997 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €299,282 | €265,209 | -€34,073 | -11.4% |
| Income taxes | 67/77 | €93,002 | €81,941 | -€11,061 | -11.9% |
| Profit (loss) for the period | 9904 | €206,280 | €183,269 | -€23,011 | -11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €206,280 | €183,269 | -€23,011 | -11.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.