COCOGRAFIE: 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.
COCOGRAFIE
Largest movements
- Cash -€9,123
down €9,123 (-99.7%), from €9,151 to €27
mainly Net result for the year (-€11,188) and Debts after one year (-€7,567)
- Tangible fixed assets -€7,180
down €7,180 (-32.4%), from €22,150 to €14,970
- Receivables within one year +€2,581
up €2,581 (+126%), from €2,053 to €4,634
of which Trade receivables: +€3,520
- Deferred charges and accrued income -€1,248
down €1,248 (-100%), from €1,248 to €0
- Profit (loss) carried forward -€11,188
down €11,188, from €0 to -€11,188
- Debts after one year -€7,567
down €7,567 (-46.4%), from €16,307 to €8,740
- Trade debts +€1,756
up €1,756 (+152%), from €1,154 to €2,910
- Other debts +€1,613
up €1,613, from €0 to €1,613
- Short-term financial debts +€771
new in 2025: €771
- Gross operating margin -€24,500
down €24,500, from €22,886 to -€1,613
- Taxes -€1,720
down €1,720 (-100%), from €1,720 to €0
- Other operating charges -€410
down €410 (-31.8%), from €1,289 to €880
- Financial charges -€288
down €288 (-16.0%), from €1,803 to €1,515
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 | €34,601 | €19,632 | -€14,970 | -43.3% |
| Fixed assets | 21/28 | €22,150 | €14,970 | -€7,180 | -32.4% |
| Tangible fixed assets | 22/27 | €22,150 | €14,970 | -€7,180 | -32.4% |
| Leasing and similar rights | 25 | €22,150 | €14,970 | -€7,180 | -32.4% |
| Current assets | 29/58 | €12,452 | €4,662 | -€7,790 | -62.6% |
| Amounts receivable within one year | 40/41 | €2,053 | €4,634 | +€2,581 | +126% |
| Trade receivables | 40 | €1,115 | €4,634 | +€3,520 | +316% |
| Other amounts receivable | 41 | €938 | €0 | -€938 | -100% |
| Cash at bank and in hand | 54/58 | €9,151 | €27 | -€9,123 | -99.7% |
| Deferred charges and accrued income | 490/1 | €1,248 | €0 | -€1,248 | -100% |
| Total equity and liabilities | 10/49 | €34,601 | €19,632 | -€14,970 | -43.3% |
| Equity | 10/15 | €7,422 | -€3,766 | -€11,188 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,222 | €1,222 | = | 0.0% |
| Distributable reserves | 133 | €1,222 | €1,222 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€11,188 | -€11,188 | |
| Amounts payable | 17/49 | €27,179 | €23,397 | -€3,782 | -13.9% |
| Amounts payable after more than one year | 17 | €16,307 | €8,740 | -€7,567 | -46.4% |
| Financial debts | 170/4 | €16,307 | €8,740 | -€7,567 | -46.4% |
| Amounts payable within one year | 42/48 | €10,873 | €14,658 | +€3,785 | +34.8% |
| Current portion of amounts payable after more than one year | 42 | €7,116 | €6,954 | -€162 | -2.3% |
| Financial debts | 43 | - | €771 | +€771 | |
| Credit institutions | 430/8 | - | €771 | +€771 | |
| Trade debts | 44 | €1,154 | €2,910 | +€1,756 | +152% |
| Suppliers | 440/4 | €1,154 | €2,910 | +€1,756 | +152% |
| Taxes, remuneration and social security | 45 | €2,603 | €2,410 | -€193 | -7.4% |
| Taxes | 450/3 | €2,603 | €2,410 | -€193 | -7.4% |
| Other amounts payable | 47/48 | €0 | €1,613 | +€1,613 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,180 | €7,180 | = | 0.0% |
| Other operating charges | 640/8 | €1,289 | €880 | -€410 | -31.8% |
| Gross operating margin | 9900 | €22,886 | -€1,613 | -€24,500 | |
| Operating profit (loss) | 9901 | €14,417 | -€9,673 | -€24,090 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,803 | €1,515 | -€288 | -16.0% |
| Recurring financial charges | 65 | €1,803 | €1,515 | -€288 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €12,614 | -€11,188 | -€23,802 | |
| Income taxes | 67/77 | €1,720 | €0 | -€1,720 | -100% |
| Profit (loss) for the period | 9904 | €10,894 | -€11,188 | -€22,082 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,894 | -€11,188 | -€22,082 |
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 16 October 2026 via checked.be.