Coco Consultancy: 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 Consultancy
Largest movements
- Tangible fixed assets +€146,495
up €146,495 (+25.2%), from €580,283 to €726,778
of which Plant, machinery and equipment: +€141,682
- Receivables within one year -€44,192
down €44,192 (-19.2%), from €230,029 to €185,837
of which Other amounts receivable: -€51,657
- Other debts +€153,215
up €153,215 (+15321.5%), from €1,000 to €154,215
- Debts after one year -€44,039
down €44,039 (-8.7%), from €508,571 to €464,532
- Reserves -€21,154
down €21,154 (-36.0%), from €58,802 to €37,648
of which Distributable reserves: -€21,154
- Trade debts +€18,266
up €18,266 (+108.5%), from €16,837 to €35,103
- Gross operating margin -€58,668
down €58,668 (-33.8%), from €173,626 to €114,957
- Depreciation -€13,142
down €13,142 (-18.6%), from €70,792 to €57,649
- Financial income -€3,493
down €3,493 (-80.9%), from €4,320 to €827
- Other operating charges -€2,776
down €2,776 (-29.6%), from €9,394 to €6,618
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 | €841,862 | €946,326 | +€104,464 | +12.4% |
| Fixed assets | 21/28 | €581,983 | €728,478 | +€146,495 | +25.2% |
| Tangible fixed assets | 22/27 | €580,283 | €726,778 | +€146,495 | +25.2% |
| Land and buildings | 22 | €578,542 | €582,702 | +€4,160 | +0.7% |
| Plant, machinery and equipment | 23 | €869 | €142,552 | +€141,682 | +16296.0% |
| Furniture and vehicles | 24 | €872 | €1,525 | +€653 | +74.8% |
| Financial fixed assets | 28 | €1,700 | €1,700 | = | 0.0% |
| Current assets | 29/58 | €259,879 | €217,848 | -€42,032 | -16.2% |
| Amounts receivable within one year | 40/41 | €230,029 | €185,837 | -€44,192 | -19.2% |
| Trade receivables | 40 | €57,282 | €64,747 | +€7,466 | +13.0% |
| Other amounts receivable | 41 | €172,747 | €121,090 | -€51,657 | -29.9% |
| Cash at bank and in hand | 54/58 | €18,508 | €20,958 | +€2,450 | +13.2% |
| Deferred charges and accrued income | 490/1 | €11,343 | €11,053 | -€290 | -2.6% |
| Total equity and liabilities | 10/49 | €841,862 | €946,326 | +€104,464 | +12.4% |
| Equity | 10/15 | €213,223 | €196,476 | -€16,748 | -7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €58,802 | €37,648 | -€21,154 | -36.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €56,942 | €35,788 | -€21,154 | -37.1% |
| Profit (loss) carried forward | 14 | €135,821 | €140,227 | +€4,406 | +3.2% |
| Amounts payable | 17/49 | €628,639 | €749,850 | +€121,211 | +19.3% |
| Amounts payable after more than one year | 17 | €508,571 | €464,532 | -€44,039 | -8.7% |
| Financial debts | 170/4 | €508,571 | €464,532 | -€44,039 | -8.7% |
| Amounts payable within one year | 42/48 | €120,068 | €285,318 | +€165,250 | +137.6% |
| Current portion of amounts payable after more than one year | 42 | €42,412 | €44,039 | +€1,627 | +3.8% |
| Financial debts | 43 | €2,716 | €213 | -€2,503 | -92.2% |
| Credit institutions | 430/8 | €2,716 | €213 | -€2,503 | -92.2% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €16,837 | €35,103 | +€18,266 | +108.5% |
| Suppliers | 440/4 | €16,837 | €35,103 | +€18,266 | +108.5% |
| Taxes, remuneration and social security | 45 | €57,102 | €51,748 | -€5,354 | -9.4% |
| Taxes | 450/3 | €52,102 | €51,748 | -€354 | -0.7% |
| Remuneration and social security | 454/9 | €5,000 | €0 | -€5,000 | -100.0% |
| Other amounts payable | 47/48 | €1,000 | €154,215 | +€153,215 | +15321.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,792 | €57,649 | -€13,142 | -18.6% |
| Other operating charges | 640/8 | €9,394 | €6,618 | -€2,776 | -29.6% |
| Gross operating margin | 9900 | €173,626 | €114,957 | -€58,668 | -33.8% |
| Operating profit (loss) | 9901 | €93,440 | €50,691 | -€42,750 | -45.8% |
| Financial income | 75/76B | €4,320 | €827 | -€3,493 | -80.9% |
| Recurring financial income | 75 | €4,320 | €827 | -€3,493 | -80.9% |
| Financial charges | 65/66B | €25,427 | €26,820 | +€1,393 | +5.5% |
| Recurring financial charges | 65 | €25,427 | €26,820 | +€1,393 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €72,334 | €24,698 | -€47,636 | -65.9% |
| Income taxes | 67/77 | €13,090 | €11,562 | -€1,528 | -11.7% |
| Profit (loss) for the period | 9904 | €59,244 | €13,136 | -€46,108 | -77.8% |
| Profit (loss) for the period to be appropriated | 9905 | €59,244 | €13,136 | -€46,108 | -77.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.