COCO MALIGNE: 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 MALIGNE
Largest movements
- Cash -€45,321
down €45,321 (-87.2%), from €51,952 to €6,631
mainly Trade debts (-€24,763) and Receivables within one year (-€24,535)
- Receivables within one year +€24,535
up €24,535 (+242%), from €10,144 to €34,679
- Stocks and contracts +€7,263
up €7,263 (+8.5%), from €85,207 to €92,469
- Tangible fixed assets -€5,490
down €5,490 (-56.3%), from €9,745 to €4,255
of which Furniture and vehicles: -€3,155
- Trade debts -€24,763
down €24,763 (-31.6%), from €78,344 to €53,581
- Tax, wage and social debts +€3,809
up €3,809 (+14.6%), from €26,087 to €29,896
of which Remuneration and social security: +€4,940
- Turnover -€91,973
down €91,973 (-6.1%), from €1.5m to €1.4m
- Purchases and services -€85,056
down €85,056 (-6.1%), from €1.4m to €1.3m
- Staff costs +€21,101
up €21,101 (+29.5%), from €71,498 to €92,599
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 | €161,548 | €142,535 | -€19,013 | -11.8% |
| Fixed assets | 21/28 | €14,245 | €8,755 | -€5,490 | -38.5% |
| Tangible fixed assets | 22/27 | €9,745 | €4,255 | -€5,490 | -56.3% |
| Plant, machinery and equipment | 23 | €5,389 | €3,054 | -€2,335 | -43.3% |
| Furniture and vehicles | 24 | €4,356 | €1,201 | -€3,155 | -72.4% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €147,303 | €133,780 | -€13,523 | -9.2% |
| Stocks and contracts in progress | 3 | €85,207 | €92,469 | +€7,263 | +8.5% |
| Stocks | 30/36 | €85,207 | €92,469 | +€7,263 | +8.5% |
| Amounts receivable within one year | 40/41 | €10,144 | €34,679 | +€24,535 | +242% |
| Other amounts receivable | 41 | €10,144 | €34,679 | +€24,535 | +242% |
| Cash at bank and in hand | 54/58 | €51,952 | €6,631 | -€45,321 | -87.2% |
| Total equity and liabilities | 10/49 | €161,548 | €142,535 | -€19,013 | -11.8% |
| Equity | 10/15 | €57,117 | €57,559 | +€441 | +0.8% |
| Contributions | 10/11 | €8,200 | €8,200 | = | 0.0% |
| Contributions outside capital | 11 | €8,200 | - | -€8,200 | |
| Share premium | 1100/10 | €8,200 | - | -€8,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,057 | €47,499 | +€441 | +0.9% |
| Amounts payable | 17/49 | €104,431 | €84,977 | -€19,454 | -18.6% |
| Amounts payable within one year | 42/48 | €104,431 | €84,977 | -€19,454 | -18.6% |
| Trade debts | 44 | €78,344 | €53,581 | -€24,763 | -31.6% |
| Suppliers | 440/4 | €78,344 | €53,581 | -€24,763 | -31.6% |
| Taxes, remuneration and social security | 45 | €26,087 | €29,896 | +€3,809 | +14.6% |
| Taxes | 450/3 | €12,634 | €11,503 | -€1,132 | -9.0% |
| Remuneration and social security | 454/9 | €13,452 | €18,393 | +€4,940 | +36.7% |
| Other amounts payable | 47/48 | - | €1,500 | +€1,500 | |
| Turnover | 70 | €1,514,572 | €1,422,600 | -€91,973 | -6.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,395,677 | €1,310,621 | -€85,056 | -6.1% |
| Remuneration, social security and pensions | 62 | €71,498 | €92,599 | +€21,101 | +29.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,282 | €5,490 | -€793 | -12.6% |
| Other operating charges | 640/8 | €3,182 | €7,522 | +€4,340 | +136% |
| Gross operating margin | 9900 | €118,895 | €111,979 | -€6,917 | -5.8% |
| Operating profit (loss) | 9901 | €37,933 | €6,368 | -€31,564 | -83.2% |
| Financial income | 75/76B | €394 | €573 | +€179 | +45.5% |
| Recurring financial income | 75 | €394 | €573 | +€179 | +45.5% |
| Non-recurring financial income | 76B | €394 | €573 | +€179 | +45.5% |
| Financial charges | 65/66B | €5,935 | €6,500 | +€565 | +9.5% |
| Recurring financial charges | 65 | €5,034 | €4,947 | -€87 | -1.7% |
| Non-recurring financial charges | 66B | €902 | €1,553 | +€652 | +72.3% |
| Profit (loss) for the period before taxes | 9903 | €32,391 | €441 | -€31,950 | -98.6% |
| Income taxes | 67/77 | €6,404 | - | -€6,404 | |
| Profit (loss) for the period | 9904 | €25,987 | €441 | -€25,546 | -98.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,987 | €441 | -€25,546 | -98.3% |
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 17 October 2026 via checked.be.