COCO & CO: 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.
COCO & CO
Largest movements
- Cash +€43,627
up €43,627 (+110.9%), from €39,340 to €82,967
mainly Net result for the year (+€36,078) and Receivables within one year (+€7,771)
- Receivables within one year -€7,771
down €7,771 (-16.8%), from €46,300 to €38,529
of which Other amounts receivable: -€7,920
- Tangible fixed assets -€2,955
down €2,955 (-26.3%), from €11,251 to €8,296
of which Leasing and similar rights: -€1,591
- Reserves +€36,000
up €36,000 (+81.8%), from €44,000 to €80,000
of which Distributable reserves: +€36,000
- Trade debts -€8,202
down €8,202 (-37.5%), from €21,869 to €13,667
- Tax, wage and social debts +€5,026
up €5,026 (+16.6%), from €30,202 to €35,228
of which Taxes: +€10,256
- Staff costs -€66,632
down €66,632 (-22.0%), from €303,297 to €236,665
- Gross operating margin -€53,668
down €53,668 (-15.4%), from €348,339 to €294,670
- Financial income -€7,393
no longer reported in 2024 (was €7,393)
- Taxes +€3,700
up €3,700 (+28.9%), from €12,800 to €16,500
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.
Cash bridge derived
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 | €96,891 | €129,792 | +€32,901 | +34.0% |
| Fixed assets | 21/28 | €11,251 | €8,296 | -€2,955 | -26.3% |
| Tangible fixed assets | 22/27 | €11,251 | €8,296 | -€2,955 | -26.3% |
| Furniture and vehicles | 24 | €4,887 | €3,523 | -€1,364 | -27.9% |
| Leasing and similar rights | 25 | €6,364 | €4,773 | -€1,591 | -25.0% |
| Current assets | 29/58 | €85,640 | €121,496 | +€35,856 | +41.9% |
| Amounts receivable within one year | 40/41 | €46,300 | €38,529 | -€7,771 | -16.8% |
| Trade receivables | 40 | €38,380 | €38,529 | +€149 | +0.4% |
| Other amounts receivable | 41 | €7,920 | - | -€7,920 | |
| Cash at bank and in hand | 54/58 | €39,340 | €82,967 | +€43,627 | +110.9% |
| Total equity and liabilities | 10/49 | €96,891 | €129,792 | +€32,901 | +34.0% |
| Equity | 10/15 | €44,820 | €80,898 | +€36,078 | +80.5% |
| Reserves | 13 | €44,000 | €80,000 | +€36,000 | +81.8% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €29,000 | €65,000 | +€36,000 | +124.1% |
| Profit (loss) carried forward | 14 | €820 | €898 | +€78 | +9.5% |
| Amounts payable | 17/49 | €52,071 | €48,894 | -€3,177 | -6.1% |
| Amounts payable within one year | 42/48 | €52,071 | €48,894 | -€3,177 | -6.1% |
| Trade debts | 44 | €21,869 | €13,667 | -€8,202 | -37.5% |
| Suppliers | 440/4 | €21,869 | €13,667 | -€8,202 | -37.5% |
| Taxes, remuneration and social security | 45 | €30,202 | €35,228 | +€5,026 | +16.6% |
| Taxes | 450/3 | €4,617 | €14,873 | +€10,256 | +222.1% |
| Remuneration and social security | 454/9 | €25,585 | €20,355 | -€5,230 | -20.4% |
| Remuneration, social security and pensions | 62 | €303,297 | €236,665 | -€66,632 | -22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,523 | €2,955 | -€568 | -16.1% |
| Other operating charges | 640/8 | €3,792 | €469 | -€3,323 | -87.6% |
| Gross operating margin | 9900 | €348,339 | €294,670 | -€53,668 | -15.4% |
| Operating profit (loss) | 9901 | €37,727 | €54,581 | +€16,855 | +44.7% |
| Financial income | 75/76B | €7,393 | - | -€7,393 | |
| Recurring financial income | 75 | €7,393 | - | -€7,393 | |
| Financial charges | 65/66B | €2,500 | €2,003 | -€496 | -19.9% |
| Recurring financial charges | 65 | €2,500 | €2,003 | -€496 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €42,620 | €52,578 | +€9,958 | +23.4% |
| Income taxes | 67/77 | €12,800 | €16,500 | +€3,700 | +28.9% |
| Profit (loss) for the period | 9904 | €29,820 | €36,078 | +€6,258 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,820 | €36,078 | +€6,258 | +21.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.