COCOENEN: 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.
COCOENEN
Largest movements
- Cash +€28,620
up €28,620 (+184%), from €15,571 to €44,191
mainly Other debts (+€26,645) and Net result for the year (+€25,677)
- Other debts +€26,645
up €26,645, from €0 to €26,645
- Trade debts +€1,805
up €1,805 (+25,861%), from €7 to €1,812
- Depreciation +€623
up €623 (+12.7%), from €4,909 to €5,532
- Gross operating margin +€463
up €463 (+1.1%), from €43,768 to €44,231
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.
Derived cash bridge
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 | €99,451 | €128,098 | +€28,647 | +28.8% |
| Fixed assets | 21/28 | €9,929 | €9,927 | -€3 | 0.0% |
| Tangible fixed assets | 22/27 | €9,929 | €9,927 | -€3 | 0.0% |
| Plant, machinery and equipment | 23 | - | €2,904 | +€2,904 | |
| Furniture and vehicles | 24 | €9,929 | €7,023 | -€2,907 | -29.3% |
| Current assets | 29/58 | €89,522 | €118,172 | +€28,650 | +32.0% |
| Amounts receivable within one year | 40/41 | €18,951 | €18,981 | +€30 | +0.2% |
| Trade receivables | 40 | €17,184 | €16,646 | -€538 | -3.1% |
| Other amounts receivable | 41 | €1,767 | €2,335 | +€568 | +32.2% |
| Current investments | 50/53 | €55,000 | €55,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €15,571 | €44,191 | +€28,620 | +184% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €99,451 | €128,098 | +€28,647 | +28.8% |
| Equity | 10/15 | €87,921 | €86,953 | -€968 | -1.1% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €81,723 | €80,756 | -€968 | -1.2% |
| Distributable reserves | 133 | €81,723 | €80,756 | -€968 | -1.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €11,530 | €41,145 | +€29,615 | +257% |
| Amounts payable within one year | 42/48 | €11,530 | €41,145 | +€29,615 | +257% |
| Trade debts | 44 | €7 | €1,812 | +€1,805 | +25,861% |
| Suppliers | 440/4 | €7 | €1,812 | +€1,805 | +25,861% |
| Taxes, remuneration and social security | 45 | €11,523 | €12,688 | +€1,165 | +10.1% |
| Taxes | 450/3 | €11,523 | €12,688 | +€1,165 | +10.1% |
| Other amounts payable | 47/48 | €0 | €26,645 | +€26,645 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,909 | €5,532 | +€623 | +12.7% |
| Other operating charges | 640/8 | €568 | €505 | -€63 | -11.1% |
| Gross operating margin | 9900 | €43,768 | €44,231 | +€463 | +1.1% |
| Operating profit (loss) | 9901 | €38,291 | €38,193 | -€97 | -0.3% |
| Financial income | 75/76B | €587 | €676 | +€88 | +15.0% |
| Recurring financial income | 75 | €587 | €676 | +€88 | +15.0% |
| Financial charges | 65/66B | €99 | €103 | +€3 | +3.3% |
| Recurring financial charges | 65 | €99 | €103 | +€3 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €38,779 | €38,767 | -€12 | 0.0% |
| Income taxes | 67/77 | €13,211 | €13,089 | -€122 | -0.9% |
| Profit (loss) for the period | 9904 | €25,568 | €25,677 | +€110 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,568 | €25,677 | +€110 | +0.4% |
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 19 October 2026 via checked.be.