COCO DESIGN: 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 DESIGN
Largest movements
- Cash +€4,964
up €4,964 (+9.7%), from €51,402 to €56,367
mainly Tax, wage and social debts (+€4,791) and Other debts (+€1,917)
- Receivables within one year +€3,690
up €3,690 (+51.8%), from €7,122 to €10,812
- Stocks and contracts -€1,840
down €1,840 (-2.7%), from €67,086 to €65,246
- Tax, wage and social debts +€4,791
up €4,791 (+83.8%), from €5,720 to €10,511
of which Remuneration and social security: +€2,400
- Profit (loss) carried forward -€2,876
down €2,876 (-2.4%), from -€118,020 to -€120,896
- Other debts +€1,917
up €1,917 (+1.5%), from €126,468 to €128,386
- Trade debts +€1,795
up €1,795 (+39.4%), from €4,561 to €6,357
- Gross operating margin -€27,431
down €27,431 (-89.9%), from €30,518 to €3,087
- Depreciation -€4,152
down €4,152 (-77.8%), from €5,338 to €1,186
- Staff costs -€1,580
down €1,580 (-34.2%), from €4,615 to €3,036
- Financial charges -€414
down €414 (-31.3%), from €1,323 to €909
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 | €128,730 | €134,358 | +€5,628 | +4.4% |
| Fixed assets | 21/28 | €3,120 | €1,934 | -€1,186 | -38.0% |
| Tangible fixed assets | 22/27 | €2,025 | €839 | -€1,186 | -58.6% |
| Plant, machinery and equipment | 23 | €831 | €215 | -€616 | -74.2% |
| Other tangible fixed assets | 26 | €1,195 | €624 | -€570 | -47.7% |
| Financial fixed assets | 28 | €1,095 | €1,095 | = | 0.0% |
| Current assets | 29/58 | €125,609 | €132,424 | +€6,814 | +5.4% |
| Stocks and contracts in progress | 3 | €67,086 | €65,246 | -€1,840 | -2.7% |
| Stocks | 30/36 | €67,086 | €65,246 | -€1,840 | -2.7% |
| Amounts receivable within one year | 40/41 | €7,122 | €10,812 | +€3,690 | +51.8% |
| Trade receivables | 40 | €7,122 | €10,812 | +€3,690 | +51.8% |
| Cash at bank and in hand | 54/58 | €51,402 | €56,367 | +€4,964 | +9.7% |
| Total equity and liabilities | 10/49 | €128,730 | €134,358 | +€5,628 | +4.4% |
| Equity | 10/15 | -€8,020 | -€10,896 | -€2,876 | -35.9% |
| Contributions | 10/11 | €110,000 | €110,000 | = | 0.0% |
| Capital | 10 | €110,000 | €110,000 | = | 0.0% |
| Issued capital | 100 | €110,000 | €110,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,020 | -€120,896 | -€2,876 | -2.4% |
| Amounts payable | 17/49 | €136,750 | €145,253 | +€8,504 | +6.2% |
| Amounts payable within one year | 42/48 | €136,750 | €145,253 | +€8,504 | +6.2% |
| Trade debts | 44 | €4,561 | €6,357 | +€1,795 | +39.4% |
| Suppliers | 440/4 | €4,561 | €6,357 | +€1,795 | +39.4% |
| Taxes, remuneration and social security | 45 | €5,720 | €10,511 | +€4,791 | +83.8% |
| Taxes | 450/3 | €3,920 | €6,311 | +€2,391 | +61.0% |
| Remuneration and social security | 454/9 | €1,800 | €4,200 | +€2,400 | +133.3% |
| Other amounts payable | 47/48 | €126,468 | €128,386 | +€1,917 | +1.5% |
| Remuneration, social security and pensions | 62 | €4,615 | €3,036 | -€1,580 | -34.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,338 | €1,186 | -€4,152 | -77.8% |
| Other operating charges | 640/8 | €1,147 | €1,030 | -€117 | -10.2% |
| Gross operating margin | 9900 | €30,518 | €3,087 | -€27,431 | -89.9% |
| Operating profit (loss) | 9901 | €19,417 | -€2,165 | -€21,582 | |
| Financial income | 75/76B | €120 | €280 | +€160 | +133.3% |
| Recurring financial income | 75 | €120 | €280 | +€160 | +133.3% |
| Financial charges | 65/66B | €1,323 | €909 | -€414 | -31.3% |
| Recurring financial charges | 65 | €1,323 | €909 | -€414 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | €18,215 | -€2,793 | -€21,008 | |
| Income taxes | 67/77 | €1 | €83 | +€82 | +10962.7% |
| Profit (loss) for the period | 9904 | €18,214 | -€2,876 | -€21,090 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,214 | -€2,876 | -€21,090 |
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.