COCLIMMO: 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.
COCLIMMO
Largest movements
- Tangible fixed assets -€19,389
down €19,389 (-6.5%), from €297,114 to €277,725
of which Land and buildings: -€18,573
- Profit (loss) carried forward -€18,701
down €18,701 (-344.2%), from -€5,433 to -€24,134
- Debts after one year -€10,235
down €10,235 (-40.1%), from €25,506 to €15,272
- Other debts +€8,761
up €8,761 (+9.9%), from €88,838 to €97,599
- Reserves -€3,347
down €3,347 (-3.4%), from €97,629 to €94,282
of which Tax-exempt reserves: -€3,347
- Gross operating margin -€12,858
down €12,858 (-65.9%), from €19,519 to €6,661
- Depreciation -€1,215
down €1,215 (-5.9%), from €20,604 to €19,389
- Financial charges -€389
down €389 (-6.4%), from €6,080 to €5,692
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 | €315,478 | €292,289 | -€23,188 | -7.4% |
| Fixed assets | 21/28 | €297,114 | €277,725 | -€19,389 | -6.5% |
| Tangible fixed assets | 22/27 | €297,114 | €277,725 | -€19,389 | -6.5% |
| Land and buildings | 22 | €292,063 | €273,490 | -€18,573 | -6.4% |
| Other tangible fixed assets | 26 | €5,051 | €4,235 | -€816 | -16.2% |
| Current assets | 29/58 | €18,364 | €14,564 | -€3,799 | -20.7% |
| Amounts receivable within one year | 40/41 | €1,611 | €219 | -€1,392 | -86.4% |
| Other amounts receivable | 41 | €1,611 | €219 | -€1,392 | -86.4% |
| Cash at bank and in hand | 54/58 | €16,752 | €14,345 | -€2,407 | -14.4% |
| Total equity and liabilities | 10/49 | €315,478 | €292,289 | -€23,188 | -7.4% |
| Equity | 10/15 | €154,169 | €132,122 | -€22,047 | -14.3% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €97,629 | €94,282 | -€3,347 | -3.4% |
| Non-distributable reserves | 130/1 | €635 | €635 | = | 0.0% |
| Legal reserve | 130 | €635 | €635 | = | 0.0% |
| Tax-exempt reserves | 132 | €93,705 | €90,359 | -€3,347 | -3.6% |
| Distributable reserves | 133 | €3,288 | €3,288 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,433 | -€24,134 | -€18,701 | -344.2% |
| Provisions and deferred taxes | 16 | €31,235 | €30,120 | -€1,116 | -3.6% |
| Deferred taxes | 168 | €31,235 | €30,120 | -€1,116 | -3.6% |
| Amounts payable | 17/49 | €130,073 | €130,048 | -€25 | 0.0% |
| Amounts payable after more than one year | 17 | €25,506 | €15,272 | -€10,235 | -40.1% |
| Financial debts | 170/4 | €25,506 | €15,272 | -€10,235 | -40.1% |
| Amounts payable within one year | 42/48 | €104,075 | €113,726 | +€9,651 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €9,805 | €10,235 | +€430 | +4.4% |
| Trade debts | 44 | €3,200 | €3,448 | +€248 | +7.8% |
| Suppliers | 440/4 | €3,200 | €3,448 | +€248 | +7.8% |
| Taxes, remuneration and social security | 45 | €2,233 | €2,445 | +€212 | +9.5% |
| Taxes | 450/3 | €2,233 | €2,445 | +€212 | +9.5% |
| Other amounts payable | 47/48 | €88,838 | €97,599 | +€8,761 | +9.9% |
| Accrued charges and deferred income | 492/3 | €492 | €1,050 | +€558 | +113.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,604 | €19,389 | -€1,215 | -5.9% |
| Other operating charges | 640/8 | €4,610 | €4,743 | +€133 | +2.9% |
| Gross operating margin | 9900 | €19,519 | €6,661 | -€12,858 | -65.9% |
| Operating profit (loss) | 9901 | -€5,695 | -€17,471 | -€11,777 | -206.8% |
| Financial charges | 65/66B | €6,080 | €5,692 | -€389 | -6.4% |
| Recurring financial charges | 65 | €6,080 | €5,692 | -€389 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,775 | -€23,163 | -€11,388 | -96.7% |
| Transfer from deferred taxes | 780 | €1,116 | €1,116 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€10,660 | -€22,047 | -€11,388 | -106.8% |
| Transfer from tax-exempt reserves | 789 | €3,347 | €3,347 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,313 | -€18,701 | -€11,388 | -155.7% |
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 6 October 2026 via checked.be.