COCO COOK: 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 COOK
Largest movements
- Cash +€19,865
up €19,865 (+768.2%), from €2,586 to €22,451
mainly Trade debts (+€16,680) and Depreciation (+€16,573)
- Tangible fixed assets -€10,195
down €10,195 (-18.7%), from €54,648 to €44,453
of which Leasing and similar rights: -€7,696
- Receivables within one year +€9,570
up €9,570 (+96.7%), from €9,896 to €19,465
of which Trade receivables: +€12,563
- Stocks and contracts +€4,700
up €4,700 (+47.1%), from €9,978 to €14,678
- Trade debts +€16,680
up €16,680 (+105.7%), from €15,786 to €32,466
- Tax, wage and social debts +€14,919
up €14,919 (+157.4%), from €9,476 to €24,395
of which Remuneration and social security: +€11,938
- Debts after one year -€12,656
down €12,656 (-40.7%), from €31,112 to €18,456
- Profit (loss) carried forward +€4,919
up €4,919 (+2185.0%), from €225 to €5,145
- Gross operating margin +€73,879
up €73,879 (+98.4%), from €75,085 to €148,964
- Staff costs +€69,921
up €69,921 (+146.7%), from €47,659 to €117,580
- Taxes +€2,750
up €2,750 (+175.0%), from €1,572 to €4,322
- Depreciation +€2,641
up €2,641 (+19.0%), from €13,933 to €16,573
- Financial charges -€2,499
down €2,499 (-41.3%), from €6,046 to €3,547
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 | €79,723 | €103,621 | +€23,897 | +30.0% |
| Formation expenses | 20 | €451 | €189 | -€263 | -58.2% |
| Fixed assets | 21/28 | €54,648 | €44,453 | -€10,195 | -18.7% |
| Tangible fixed assets | 22/27 | €54,648 | €44,453 | -€10,195 | -18.7% |
| Plant, machinery and equipment | 23 | €10,340 | €12,319 | +€1,978 | +19.1% |
| Furniture and vehicles | 24 | €19,807 | €15,330 | -€4,477 | -22.6% |
| Leasing and similar rights | 25 | €24,501 | €16,805 | -€7,696 | -31.4% |
| Current assets | 29/58 | €24,624 | €58,979 | +€34,355 | +139.5% |
| Stocks and contracts in progress | 3 | €9,978 | €14,678 | +€4,700 | +47.1% |
| Stocks | 30/36 | €9,978 | €14,678 | +€4,700 | +47.1% |
| Amounts receivable within one year | 40/41 | €9,896 | €19,465 | +€9,570 | +96.7% |
| Trade receivables | 40 | €5,065 | €17,628 | +€12,563 | +248.0% |
| Other amounts receivable | 41 | €4,831 | €1,837 | -€2,993 | -62.0% |
| Cash at bank and in hand | 54/58 | €2,586 | €22,451 | +€19,865 | +768.2% |
| Deferred charges and accrued income | 490/1 | €2,164 | €2,384 | +€220 | +10.2% |
| Total equity and liabilities | 10/49 | €79,723 | €103,621 | +€23,897 | +30.0% |
| Equity | 10/15 | €5,225 | €10,145 | +€4,919 | +94.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €225 | €5,145 | +€4,919 | +2185.0% |
| Amounts payable | 17/49 | €74,498 | €93,476 | +€18,978 | +25.5% |
| Amounts payable after more than one year | 17 | €31,112 | €18,456 | -€12,656 | -40.7% |
| Financial debts | 170/4 | €31,112 | €18,456 | -€12,656 | -40.7% |
| Amounts payable within one year | 42/48 | €43,087 | €75,020 | +€31,934 | +74.1% |
| Current portion of amounts payable after more than one year | 42 | €11,976 | €12,656 | +€680 | +5.7% |
| Trade debts | 44 | €15,786 | €32,466 | +€16,680 | +105.7% |
| Suppliers | 440/4 | €15,786 | €32,466 | +€16,680 | +105.7% |
| Taxes, remuneration and social security | 45 | €9,476 | €24,395 | +€14,919 | +157.4% |
| Taxes | 450/3 | €3,975 | €6,955 | +€2,981 | +75.0% |
| Remuneration and social security | 454/9 | €5,502 | €17,440 | +€11,938 | +217.0% |
| Other amounts payable | 47/48 | €5,848 | €5,504 | -€345 | -5.9% |
| Accrued charges and deferred income | 492/3 | €300 | - | -€300 | |
| Remuneration, social security and pensions | 62 | €47,659 | €117,580 | +€69,921 | +146.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,933 | €16,573 | +€2,641 | +19.0% |
| Other operating charges | 640/8 | €1,645 | €2,041 | +€396 | +24.1% |
| Gross operating margin | 9900 | €75,085 | €148,964 | +€73,879 | +98.4% |
| Operating profit (loss) | 9901 | €11,850 | €12,770 | +€921 | +7.8% |
| Financial income | 75/76B | €3 | €18 | +€15 | +467.9% |
| Recurring financial income | 75 | €3 | €18 | +€15 | +467.9% |
| Financial charges | 65/66B | €6,046 | €3,547 | -€2,499 | -41.3% |
| Recurring financial charges | 65 | €6,046 | €3,547 | -€2,499 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | €5,807 | €9,241 | +€3,434 | +59.1% |
| Income taxes | 67/77 | €1,572 | €4,322 | +€2,750 | +175.0% |
| Profit (loss) for the period | 9904 | €4,235 | €4,919 | +€685 | +16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,235 | €4,919 | +€685 | +16.2% |
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 12 October 2026 via checked.be.