COCLI: 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.
COCLI
Largest movements
- Tangible fixed assets -€38,890
down €38,890 (-7.7%), from €503,229 to €464,339
of which Land and buildings: -€35,009
- Cash +€10,640
up €10,640 (+18.4%), from €57,840 to €68,480
mainly Depreciation (+€38,890) and Receivables within one year (+€5,085)
- Debts after one year -€35,234
down €35,234 (-5.6%), from €632,763 to €597,528
- Revaluation surpluses -€13,212
down €13,212 (-7.3%), from €181,609 to €168,397
- Reserves +€13,212
up €13,212 (+25.0%), from €52,849 to €66,061
- Gross operating margin -€4,466
down €4,466 (-7.0%), from €64,186 to €59,720
- Other operating charges +€864
up €864 (+9.9%), from €8,707 to €9,571
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 | €571,445 | €537,345 | -€34,100 | -6.0% |
| Fixed assets | 21/28 | €504,779 | €465,889 | -€38,890 | -7.7% |
| Tangible fixed assets | 22/27 | €503,229 | €464,339 | -€38,890 | -7.7% |
| Land and buildings | 22 | €491,178 | €456,169 | -€35,009 | -7.1% |
| Plant, machinery and equipment | 23 | €12,051 | €8,170 | -€3,881 | -32.2% |
| Financial fixed assets | 28 | €1,550 | €1,550 | = | 0.0% |
| Current assets | 29/58 | €66,666 | €71,456 | +€4,790 | +7.2% |
| Stocks and contracts in progress | 3 | €1,054 | €1,883 | +€830 | +78.7% |
| Stocks | 30/36 | €1,054 | €1,883 | +€830 | +78.7% |
| Amounts receivable within one year | 40/41 | €5,136 | €51 | -€5,085 | -99.0% |
| Trade receivables | 40 | €1,109 | €45 | -€1,064 | -95.9% |
| Other amounts receivable | 41 | €4,026 | €6 | -€4,020 | -99.8% |
| Cash at bank and in hand | 54/58 | €57,840 | €68,480 | +€10,640 | +18.4% |
| Deferred charges and accrued income | 490/1 | €2,637 | €1,042 | -€1,595 | -60.5% |
| Total equity and liabilities | 10/49 | €571,445 | €537,345 | -€34,100 | -6.0% |
| Equity | 10/15 | -€106,900 | -€104,102 | +€2,798 | +2.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Revaluation surpluses | 12 | €181,609 | €168,397 | -€13,212 | -7.3% |
| Reserves | 13 | €52,849 | €66,061 | +€13,212 | +25.0% |
| Distributable reserves | 133 | €52,849 | €66,061 | +€13,212 | +25.0% |
| Profit (loss) carried forward | 14 | -€402,858 | -€400,059 | +€2,798 | +0.7% |
| Amounts payable | 17/49 | €678,345 | €641,447 | -€36,899 | -5.4% |
| Amounts payable after more than one year | 17 | €632,763 | €597,528 | -€35,234 | -5.6% |
| Financial debts | 170/4 | €632,763 | €597,528 | -€35,234 | -5.6% |
| Amounts payable within one year | 42/48 | €42,923 | €39,886 | -€3,037 | -7.1% |
| Current portion of amounts payable after more than one year | 42 | €34,474 | €35,234 | +€760 | +2.2% |
| Trade debts | 44 | €1,464 | €890 | -€574 | -39.2% |
| Suppliers | 440/4 | €1,464 | €890 | -€574 | -39.2% |
| Other amounts payable | 47/48 | €6,984 | €3,762 | -€3,223 | -46.1% |
| Accrued charges and deferred income | 492/3 | €2,659 | €4,032 | +€1,373 | +51.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,890 | €38,890 | -€0 | 0.0% |
| Other operating charges | 640/8 | €8,707 | €9,571 | +€864 | +9.9% |
| Gross operating margin | 9900 | €64,186 | €59,720 | -€4,466 | -7.0% |
| Operating profit (loss) | 9901 | €16,589 | €11,259 | -€5,330 | -32.1% |
| Financial income | 75/76B | €183 | €203 | +€19 | +10.6% |
| Recurring financial income | 75 | €183 | €203 | +€19 | +10.6% |
| Financial charges | 65/66B | €8,759 | €8,664 | -€96 | -1.1% |
| Recurring financial charges | 65 | €8,759 | €8,664 | -€96 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €8,013 | €2,798 | -€5,215 | -65.1% |
| Profit (loss) for the period | 9904 | €8,013 | €2,798 | -€5,215 | -65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,013 | €2,798 | -€5,215 | -65.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.