COCKX NICK: 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.
COCKX NICK
Largest movements
- Tangible fixed assets +€36,911
up €36,911 (+247%), from €14,953 to €51,864
of which Furniture and vehicles: +€37,035
- Receivables within one year +€7,587
up €7,587 (+69.6%), from €10,898 to €18,486
of which Trade receivables: +€7,328
- Stocks and contracts +€2,304
new in 2025: €2,304
- Cash -€1,336
down €1,336 (-5.4%), from €24,597 to €23,261
mainly Investment in fixed assets (net) (-€49,953) and Receivables within one year (-€7,587)
- Debts after one year +€25,058
up €25,058 (+253%), from €9,905 to €34,964
- Current portion of long-term debt +€12,315
up €12,315 (+327%), from €3,761 to €16,076
- Reserves +€10,303
up €10,303 (+55.9%), from €18,418 to €28,721
- Tax, wage and social debts -€1,130
down €1,130 (-30.1%), from €3,756 to €2,626
of which Remuneration and social security: -€2,200
- Gross operating margin +€26,882
up €26,882 (+497%), from €5,412 to €32,294
- Depreciation +€9,896
up €9,896 (+315%), from €3,145 to €13,042
- Taxes +€4,736
up €4,736 (+756%), from €627 to €5,362
- Financial charges +€1,378
up €1,378 (+138%), from €998 to €2,377
- Other operating charges +€704
up €704 (+136%), from €517 to €1,220
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 | €51,282 | €97,282 | +€46,000 | +89.7% |
| Fixed assets | 21/28 | €14,953 | €51,864 | +€36,911 | +247% |
| Tangible fixed assets | 22/27 | €14,953 | €51,864 | +€36,911 | +247% |
| Plant, machinery and equipment | 23 | €1,033 | €909 | -€124 | -12.0% |
| Furniture and vehicles | 24 | €13,920 | €50,955 | +€37,035 | +266% |
| Current assets | 29/58 | €36,329 | €45,418 | +€9,088 | +25.0% |
| Stocks and contracts in progress | 3 | - | €2,304 | +€2,304 | |
| Stocks | 30/36 | - | €2,304 | +€2,304 | |
| Amounts receivable within one year | 40/41 | €10,898 | €18,486 | +€7,587 | +69.6% |
| Trade receivables | 40 | €8,250 | €15,578 | +€7,328 | +88.8% |
| Other amounts receivable | 41 | €2,648 | €2,908 | +€259 | +9.8% |
| Cash at bank and in hand | 54/58 | €24,597 | €23,261 | -€1,336 | -5.4% |
| Deferred charges and accrued income | 490/1 | €835 | €1,367 | +€533 | +63.8% |
| Total equity and liabilities | 10/49 | €51,282 | €97,282 | +€46,000 | +89.7% |
| Equity | 10/15 | €21,418 | €31,721 | +€10,303 | +48.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €18,418 | €28,721 | +€10,303 | +55.9% |
| Distributable reserves | 133 | €18,418 | €28,721 | +€10,303 | +55.9% |
| Amounts payable | 17/49 | €29,865 | €65,561 | +€35,696 | +120% |
| Amounts payable after more than one year | 17 | €9,905 | €34,964 | +€25,058 | +253% |
| Financial debts | 170/4 | €9,905 | €34,964 | +€25,058 | +253% |
| Amounts payable within one year | 42/48 | €19,959 | €30,597 | +€10,638 | +53.3% |
| Current portion of amounts payable after more than one year | 42 | €3,761 | €16,076 | +€12,315 | +327% |
| Financial debts | 43 | €1,000 | €1,000 | = | 0.0% |
| Credit institutions | 430/8 | €1,000 | €1,000 | = | 0.0% |
| Trade debts | 44 | €9,665 | €9,577 | -€88 | -0.9% |
| Suppliers | 440/4 | €9,665 | €9,577 | -€88 | -0.9% |
| Taxes, remuneration and social security | 45 | €3,756 | €2,626 | -€1,130 | -30.1% |
| Taxes | 450/3 | €1,556 | €2,626 | +€1,070 | +68.8% |
| Remuneration and social security | 454/9 | €2,200 | - | -€2,200 | |
| Other amounts payable | 47/48 | €1,778 | €1,319 | -€460 | -25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,145 | €13,042 | +€9,896 | +315% |
| Other operating charges | 640/8 | €517 | €1,220 | +€704 | +136% |
| Gross operating margin | 9900 | €5,412 | €32,294 | +€26,882 | +497% |
| Operating profit (loss) | 9901 | €1,750 | €18,032 | +€16,282 | +930% |
| Financial income | 75/76B | €1 | €10 | +€9 | +852% |
| Recurring financial income | 75 | €1 | €10 | +€9 | +852% |
| Financial charges | 65/66B | €998 | €2,377 | +€1,378 | +138% |
| Recurring financial charges | 65 | €998 | €2,377 | +€1,378 | +138% |
| Profit (loss) for the period before taxes | 9903 | €753 | €15,666 | +€14,912 | +1,980% |
| Income taxes | 67/77 | €627 | €5,362 | +€4,736 | +756% |
| Profit (loss) for the period | 9904 | €127 | €10,303 | +€10,177 | +8,030% |
| Profit (loss) for the period to be appropriated | 9905 | €127 | €10,303 | +€10,177 | +8,030% |
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 24 October 2026 via checked.be.