COCLIMA: 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.
COCLIMA
Largest movements
- Cash -€25,664
down €25,664 (-48.4%), from €52,983 to €27,319
mainly Contributions, distributions and other (-€35,000) and Tax, wage and social debts (-€4,006)
- Tangible fixed assets -€4,635
down €4,635 (-25.6%), from €18,097 to €13,462
- Receivables within one year -€3,861
down €3,861 (-13.3%), from €29,132 to €25,271
of which Trade receivables: -€3,476
- Profit (loss) carried forward -€23,603
down €23,603 (-67.4%), from €35,044 to €11,441
- Tax, wage and social debts -€4,006
down €4,006 (-97.3%), from €4,118 to €112
- Trade debts -€3,056
down €3,056 (-66.0%), from €4,630 to €1,573
- Other debts -€1,519
down €1,519 (-3.5%), from €43,377 to €41,857
- Debts after one year -€1,462
no longer reported in 2025 (was €1,462)
- Gross operating margin -€24,330
down €24,330 (-50.8%), from €47,874 to €23,544
- Taxes -€4,514
down €4,514 (-60.9%), from €7,418 to €2,904
- Depreciation -€2,713
down €2,713 (-25.4%), from €10,690 to €7,977
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 | €102,812 | €67,946 | -€34,866 | -33.9% |
| Fixed assets | 21/28 | €19,593 | €14,530 | -€5,063 | -25.8% |
| Intangible fixed assets | 21 | €1,497 | €1,068 | -€429 | -28.6% |
| Tangible fixed assets | 22/27 | €18,097 | €13,462 | -€4,635 | -25.6% |
| Furniture and vehicles | 24 | €18,097 | €13,462 | -€4,635 | -25.6% |
| Current assets | 29/58 | €83,219 | €53,416 | -€29,803 | -35.8% |
| Amounts receivable within one year | 40/41 | €29,132 | €25,271 | -€3,861 | -13.3% |
| Trade receivables | 40 | €25,857 | €22,381 | -€3,476 | -13.4% |
| Other amounts receivable | 41 | €3,275 | €2,890 | -€385 | -11.8% |
| Cash at bank and in hand | 54/58 | €52,983 | €27,319 | -€25,664 | -48.4% |
| Deferred charges and accrued income | 490/1 | €1,103 | €826 | -€278 | -25.2% |
| Total equity and liabilities | 10/49 | €102,812 | €67,946 | -€34,866 | -33.9% |
| Equity | 10/15 | €45,044 | €21,441 | -€23,603 | -52.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,044 | €11,441 | -€23,603 | -67.4% |
| Amounts payable | 17/49 | €57,768 | €46,504 | -€11,263 | -19.5% |
| Amounts payable after more than one year | 17 | €1,462 | - | -€1,462 | |
| Financial debts | 170/4 | €1,462 | - | -€1,462 | |
| Amounts payable within one year | 42/48 | €55,006 | €45,004 | -€10,002 | -18.2% |
| Current portion of amounts payable after more than one year | 42 | €2,881 | €1,462 | -€1,420 | -49.3% |
| Trade debts | 44 | €4,630 | €1,573 | -€3,056 | -66.0% |
| Suppliers | 440/4 | €4,630 | €1,573 | -€3,056 | -66.0% |
| Taxes, remuneration and social security | 45 | €4,118 | €112 | -€4,006 | -97.3% |
| Taxes | 450/3 | €4,118 | €112 | -€4,006 | -97.3% |
| Other amounts payable | 47/48 | €43,377 | €41,857 | -€1,519 | -3.5% |
| Accrued charges and deferred income | 492/3 | €1,300 | €1,500 | +€200 | +15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,690 | €7,977 | -€2,713 | -25.4% |
| Other operating charges | 640/8 | €608 | €683 | +€76 | +12.5% |
| Non-recurring operating charges | 66A | - | €430 | +€430 | |
| Gross operating margin | 9900 | €47,874 | €23,544 | -€24,330 | -50.8% |
| Operating profit (loss) | 9901 | €36,577 | €14,454 | -€22,123 | -60.5% |
| Financial income | 75/76B | €74 | €66 | -€9 | -11.8% |
| Recurring financial income | 75 | €74 | €66 | -€9 | -11.8% |
| Financial charges | 65/66B | €258 | €218 | -€40 | -15.5% |
| Recurring financial charges | 65 | €258 | €218 | -€40 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €36,393 | €14,301 | -€22,092 | -60.7% |
| Income taxes | 67/77 | €7,418 | €2,904 | -€4,514 | -60.9% |
| Profit (loss) for the period | 9904 | €28,975 | €11,397 | -€17,577 | -60.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,975 | €11,397 | -€17,577 | -60.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.