Coco: 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.
Coco
Largest movements
- Cash +€12,370
up €12,370 (+48.4%), from €25,573 to €37,943
mainly Depreciation (+€10,635) and Deferred charges and accrued income (+€6,195)
- Deferred charges and accrued income -€6,195
down €6,195 (-85.6%), from €7,240 to €1,046
- Tangible fixed assets -€4,022
down €4,022 (-25.6%), from €15,730 to €11,708
of which Plant, machinery and equipment: -€7,115
- Stocks and contracts -€2,157
down €2,157 (-42.4%), from €5,091 to €2,934
- Receivables within one year -€1,123
down €1,123 (-9.1%), from €12,352 to €11,229
of which Trade receivables: -€3,135
- Trade debts -€4,102
down €4,102 (-21.5%), from €19,109 to €15,008
- Tax, wage and social debts +€1,529
up €1,529 (+7.6%), from €20,236 to €21,765
of which Remuneration and social security: +€1,169
- Reserves +€1,021
up €1,021 (+69,467%), from €1 to €1,023
- Staff costs +€8,740
up €8,740 (+4.9%), from €176,684 to €185,423
- Gross operating margin +€6,764
up €6,764 (+3.6%), from €190,158 to €196,922
- Financial charges -€4,279
down €4,279 (-97.6%), from €4,386 to €107
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,987 | €64,860 | -€1,127 | -1.7% |
| Fixed assets | 21/28 | €15,730 | €11,708 | -€4,022 | -25.6% |
| Tangible fixed assets | 22/27 | €15,730 | €11,708 | -€4,022 | -25.6% |
| Plant, machinery and equipment | 23 | €12,433 | €5,318 | -€7,115 | -57.2% |
| Furniture and vehicles | 24 | €2,795 | €6,390 | +€3,594 | +129% |
| Other tangible fixed assets | 26 | €502 | - | -€502 | |
| Current assets | 29/58 | €50,257 | €53,152 | +€2,896 | +5.8% |
| Stocks and contracts in progress | 3 | €5,091 | €2,934 | -€2,157 | -42.4% |
| Stocks | 30/36 | €5,091 | €2,934 | -€2,157 | -42.4% |
| Amounts receivable within one year | 40/41 | €12,352 | €11,229 | -€1,123 | -9.1% |
| Trade receivables | 40 | €7,352 | €4,217 | -€3,135 | -42.6% |
| Other amounts receivable | 41 | €5,000 | €7,012 | +€2,012 | +40.2% |
| Cash at bank and in hand | 54/58 | €25,573 | €37,943 | +€12,370 | +48.4% |
| Deferred charges and accrued income | 490/1 | €7,240 | €1,046 | -€6,195 | -85.6% |
| Total equity and liabilities | 10/49 | €65,987 | €64,860 | -€1,127 | -1.7% |
| Equity | 10/15 | €21,751 | €22,773 | +€1,021 | +4.7% |
| Contributions | 10/11 | €21,750 | €21,750 | = | 0.0% |
| Reserves | 13 | €1 | €1,023 | +€1,021 | +69,467% |
| Distributable reserves | 133 | €1 | €1,023 | +€1,021 | +69,467% |
| Amounts payable | 17/49 | €44,235 | €42,088 | -€2,148 | -4.9% |
| Amounts payable within one year | 42/48 | €41,891 | €39,447 | -€2,444 | -5.8% |
| Trade debts | 44 | €19,109 | €15,008 | -€4,102 | -21.5% |
| Suppliers | 440/4 | €19,109 | €15,008 | -€4,102 | -21.5% |
| Taxes, remuneration and social security | 45 | €20,236 | €21,765 | +€1,529 | +7.6% |
| Taxes | 450/3 | €9,877 | €10,236 | +€359 | +3.6% |
| Remuneration and social security | 454/9 | €10,359 | €11,528 | +€1,169 | +11.3% |
| Other amounts payable | 47/48 | €2,545 | €2,674 | +€129 | +5.1% |
| Accrued charges and deferred income | 492/3 | €2,345 | €2,641 | +€296 | +12.6% |
| Remuneration, social security and pensions | 62 | €176,684 | €185,423 | +€8,740 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,559 | €10,635 | +€76 | +0.7% |
| Other operating charges | 640/8 | €1,897 | €2,143 | +€245 | +12.9% |
| Gross operating margin | 9900 | €190,158 | €196,922 | +€6,764 | +3.6% |
| Operating profit (loss) | 9901 | €1,018 | -€1,279 | -€2,297 | |
| Financial income | 75/76B | €2,171 | €3,014 | +€842 | +38.8% |
| Recurring financial income | 75 | €2,171 | €3,014 | +€842 | +38.8% |
| Financial charges | 65/66B | €4,386 | €107 | -€4,279 | -97.6% |
| Recurring financial charges | 65 | €4,386 | €107 | -€4,279 | -97.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,197 | €1,627 | +€2,824 | |
| Income taxes | 67/77 | - | €606 | +€606 | |
| Profit (loss) for the period | 9904 | -€1,197 | €1,021 | +€2,218 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,197 | €1,021 | +€2,218 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.