COCO GYMNASTICS: 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 GYMNASTICS
Largest movements
- Cash +€92,448
up €92,448 (+611%), from €15,128 to €107,576
mainly Debts after one year (+€150,000) and Stocks and contracts (+€35,320)
- Stocks and contracts -€35,320
down €35,320 (-88.7%), from €39,800 to €4,480
- Receivables within one year -€2,244
no longer reported in 2024 (was €2,244)
- Debts after one year +€150,000
new in 2024: €150,000
- Profit (loss) carried forward -€109,556
down €109,556 (-164%), from -€66,882 to -€176,438
- Trade debts +€6,753
up €6,753 (+39.3%), from €17,178 to €23,931
- Tax, wage and social debts +€4,656
up €4,656 (+163%), from €2,853 to €7,509
- Other debts +€2,437
up €2,437 (+52.0%), from €4,685 to €7,122
- Gross operating margin -€39,070
down €39,070 (-76.3%), from -€51,185 to -€90,255
- Other operating charges +€12,302
up €12,302 (+434%), from €2,832 to €15,134
- Financial charges -€8,638
down €8,638 (-68.5%), from €12,615 to €3,977
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 | €57,834 | €112,512 | +€54,678 | +94.5% |
| Formation expenses | 20 | €661 | €456 | -€205 | -31.0% |
| Current assets | 29/58 | €57,173 | €112,056 | +€54,883 | +96.0% |
| Stocks and contracts in progress | 3 | €39,800 | €4,480 | -€35,320 | -88.7% |
| Stocks | 30/36 | €39,800 | €4,480 | -€35,320 | -88.7% |
| Amounts receivable within one year | 40/41 | €2,244 | - | -€2,244 | |
| Trade receivables | 40 | €2,244 | - | -€2,244 | |
| Cash at bank and in hand | 54/58 | €15,128 | €107,576 | +€92,448 | +611% |
| Deferred charges and accrued income | 490/1 | €1 | - | -€1 | |
| Total equity and liabilities | 10/49 | €57,834 | €112,512 | +€54,678 | +94.5% |
| Equity | 10/15 | €33,118 | -€76,438 | -€109,556 | |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,882 | -€176,438 | -€109,556 | -164% |
| Amounts payable | 17/49 | €24,716 | €188,950 | +€164,234 | +664% |
| Amounts payable after more than one year | 17 | - | €150,000 | +€150,000 | |
| Other amounts payable | 178/9 | - | €150,000 | +€150,000 | |
| Amounts payable within one year | 42/48 | €24,716 | €38,562 | +€13,846 | +56.0% |
| Trade debts | 44 | €17,178 | €23,931 | +€6,753 | +39.3% |
| Suppliers | 440/4 | €17,178 | €23,931 | +€6,753 | +39.3% |
| Taxes, remuneration and social security | 45 | €2,853 | €7,509 | +€4,656 | +163% |
| Taxes | 450/3 | €2,853 | €7,509 | +€4,656 | +163% |
| Other amounts payable | 47/48 | €4,685 | €7,122 | +€2,437 | +52.0% |
| Accrued charges and deferred income | 492/3 | - | €387 | +€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €365 | €205 | -€160 | -43.8% |
| Other operating charges | 640/8 | €2,832 | €15,134 | +€12,302 | +434% |
| Gross operating margin | 9900 | -€51,185 | -€90,255 | -€39,070 | -76.3% |
| Operating profit (loss) | 9901 | -€54,382 | -€105,594 | -€51,212 | -94.2% |
| Financial income | 75/76B | €115 | €15 | -€100 | -86.6% |
| Recurring financial income | 75 | €115 | €15 | -€100 | -86.6% |
| Financial charges | 65/66B | €12,615 | €3,977 | -€8,638 | -68.5% |
| Recurring financial charges | 65 | €12,615 | €3,977 | -€8,638 | -68.5% |
| Profit (loss) for the period before taxes | 9903 | -€66,882 | -€109,556 | -€42,674 | -63.8% |
| Profit (loss) for the period | 9904 | -€66,882 | -€109,556 | -€42,674 | -63.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€66,882 | -€109,556 | -€42,674 | -63.8% |
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 14 October 2026 via checked.be.