COCO-TRANS: what changed
Two fiscal 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-TRANS
Largest movements
- Tangible fixed assets -€32,800
no longer reported in 2024 (was €32,800)
- Receivables within one year +€22,432
up €22,432 (+4.6%), from €488,221 to €510,653
of which Trade receivables: +€93,546
- Cash -€10,211
down €10,211 (-41.4%), from €24,660 to €14,449
mainly Other debts (-€35,000) and Trade debts (-€23,374)
- Other debts -€35,000
no longer reported in 2024 (was €35,000)
- Tax, wage and social debts +€28,296
up €28,296 (+11.0%), from €257,623 to €285,919
of which Taxes: +€76,294
- Trade debts -€23,374
down €23,374 (-25.6%), from €91,442 to €68,068
- Profit (loss) carried forward +€16,069
up €16,069 (+34.4%), from €46,725 to €62,794
- Debts after one year -€14,345
down €14,345 (-47.5%), from €30,206 to €15,861
- Staff costs +€134,727
up €134,727 (+11.1%), from €1.2m to €1.4m
- Gross operating margin +€118,918
up €118,918 (+9.0%), from €1.3m to €1.4m
- Other operating charges +€19,081
up €19,081 (+226.6%), from €8,421 to €27,501
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.
Cash bridge derived
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 | €573,156 | €556,077 | -€17,079 | -3.0% |
| Fixed assets | 21/28 | €60,275 | €30,975 | -€29,300 | -48.6% |
| Tangible fixed assets | 22/27 | €32,800 | - | -€32,800 | |
| Furniture and vehicles | 24 | €32,800 | - | -€32,800 | |
| Financial fixed assets | 28 | €27,475 | €30,975 | +€3,500 | +12.7% |
| Current assets | 29/58 | €512,881 | €525,102 | +€12,221 | +2.4% |
| Amounts receivable within one year | 40/41 | €488,221 | €510,653 | +€22,432 | +4.6% |
| Trade receivables | 40 | €382,716 | €476,262 | +€93,546 | +24.4% |
| Other amounts receivable | 41 | €105,505 | €34,391 | -€71,114 | -67.4% |
| Cash at bank and in hand | 54/58 | €24,660 | €14,449 | -€10,211 | -41.4% |
| Total equity and liabilities | 10/49 | €573,156 | €556,077 | -€17,079 | -3.0% |
| Equity | 10/15 | €63,885 | €83,254 | +€19,369 | +30.3% |
| Contributions | 10/11 | €15,300 | €18,600 | +€3,300 | +21.6% |
| 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 | €46,725 | €62,794 | +€16,069 | +34.4% |
| Amounts payable | 17/49 | €509,271 | €472,823 | -€36,448 | -7.2% |
| Amounts payable after more than one year | 17 | €30,206 | €15,861 | -€14,345 | -47.5% |
| Financial debts | 170/4 | €30,206 | €15,861 | -€14,345 | -47.5% |
| Amounts payable within one year | 42/48 | €479,064 | €456,962 | -€22,103 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €44,996 | €52,971 | +€7,976 | +17.7% |
| Financial debts | 43 | €50,003 | €50,003 | = | 0.0% |
| Credit institutions | 430/8 | €50,003 | €50,003 | = | 0.0% |
| Trade debts | 44 | €91,442 | €68,068 | -€23,374 | -25.6% |
| Suppliers | 440/4 | €91,442 | €68,068 | -€23,374 | -25.6% |
| Taxes, remuneration and social security | 45 | €257,623 | €285,919 | +€28,296 | +11.0% |
| Taxes | 450/3 | €184,250 | €260,544 | +€76,294 | +41.4% |
| Remuneration and social security | 454/9 | €73,373 | €25,375 | -€47,998 | -65.4% |
| Other amounts payable | 47/48 | €35,000 | - | -€35,000 | |
| Non-recurring operating income | 76A | - | €1,730 | +€1,730 | |
| Remuneration, social security and pensions | 62 | €1,217,899 | €1,352,625 | +€134,727 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,915 | €32,800 | +€1,885 | +6.1% |
| Other operating charges | 640/8 | €8,421 | €27,501 | +€19,081 | +226.6% |
| Gross operating margin | 9900 | €1,327,415 | €1,446,333 | +€118,918 | +9.0% |
| Operating profit (loss) | 9901 | €70,180 | €33,406 | -€36,774 | -52.4% |
| Financial charges | 65/66B | €11,876 | €12,975 | +€1,099 | +9.3% |
| Recurring financial charges | 65 | €11,876 | €12,975 | +€1,099 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €58,304 | €20,431 | -€37,873 | -65.0% |
| Income taxes | 67/77 | €12,358 | €4,362 | -€7,996 | -64.7% |
| Profit (loss) for the period | 9904 | €45,946 | €16,069 | -€29,877 | -65.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,946 | €16,069 | -€29,877 | -65.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.