COCOJORI: 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.
COCOJORI
Largest movements
- Receivables within one year +€27,616
up €27,616 (+34.9%), from €79,132 to €106,748
of which Other amounts receivable: +€16,506
- Tangible fixed assets -€1,899
down €1,899 (-17.8%), from €10,700 to €8,801
of which Furniture and vehicles: -€1,431
- Trade debts +€15,285
up €15,285 (+37.4%), from €40,839 to €56,124
- Short-term financial debts +€8,711
up €8,711 (+126%), from €6,891 to €15,602
of which Other loans: +€8,544
- Profit (loss) carried forward +€5,319
up €5,319, from -€692 to €4,628
- Other debts -€2,739
down €2,739 (-100%), from €2,739 to €0
- Gross operating margin +€13,600
up €13,600 (+141%), from €9,663 to €23,264
- Financial income +€1,011
up €1,011 (+101%), from €1,002 to €2,013
- Taxes +€822
up €822 (+44.9%), from €1,831 to €2,653
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 | €150,229 | €176,308 | +€26,078 | +17.4% |
| Fixed assets | 21/28 | €15,680 | €12,942 | -€2,738 | -17.5% |
| Intangible fixed assets | 21 | €3,119 | €2,281 | -€838 | -26.9% |
| Tangible fixed assets | 22/27 | €10,700 | €8,801 | -€1,899 | -17.8% |
| Land and buildings | 22 | €1,448 | €724 | -€724 | -50.0% |
| Plant, machinery and equipment | 23 | €359 | €1,035 | +€677 | +189% |
| Furniture and vehicles | 24 | €5,763 | €4,332 | -€1,431 | -24.8% |
| Other tangible fixed assets | 26 | €3,131 | €2,710 | -€421 | -13.5% |
| Financial fixed assets | 28 | €1,860 | €1,860 | = | 0.0% |
| Current assets | 29/58 | €134,550 | €163,366 | +€28,816 | +21.4% |
| Stocks and contracts in progress | 3 | €49,797 | €48,866 | -€931 | -1.9% |
| Stocks | 30/36 | €49,797 | €48,866 | -€931 | -1.9% |
| Amounts receivable within one year | 40/41 | €79,132 | €106,748 | +€27,616 | +34.9% |
| Trade receivables | 40 | €73,659 | €84,768 | +€11,110 | +15.1% |
| Other amounts receivable | 41 | €5,474 | €21,980 | +€16,506 | +302% |
| Cash at bank and in hand | 54/58 | €4,606 | €5,498 | +€892 | +19.4% |
| Deferred charges and accrued income | 490/1 | €1,015 | €2,254 | +€1,239 | +122% |
| Total equity and liabilities | 10/49 | €150,229 | €176,308 | +€26,078 | +17.4% |
| Equity | 10/15 | €98,204 | €103,523 | +€5,319 | +5.4% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €92,596 | €92,596 | = | 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% |
| Distributable reserves | 133 | €90,736 | €90,736 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€692 | €4,628 | +€5,319 | |
| Amounts payable | 17/49 | €52,025 | €72,785 | +€20,759 | +39.9% |
| Amounts payable within one year | 42/48 | €52,025 | €72,785 | +€20,759 | +39.9% |
| Financial debts | 43 | €6,891 | €15,602 | +€8,711 | +126% |
| Credit institutions | 430/8 | €187 | €353 | +€167 | +89.2% |
| Other loans | 439 | €6,704 | €15,249 | +€8,544 | +127% |
| Trade debts | 44 | €40,839 | €56,124 | +€15,285 | +37.4% |
| Suppliers | 440/4 | €40,839 | €56,124 | +€15,285 | +37.4% |
| Taxes, remuneration and social security | 45 | €1,556 | €1,059 | -€498 | -32.0% |
| Taxes | 450/3 | €1,556 | €919 | -€638 | -41.0% |
| Remuneration and social security | 454/9 | €0 | €140 | +€140 | |
| Other amounts payable | 47/48 | €2,739 | €0 | -€2,739 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,894 | €5,815 | -€79 | -1.3% |
| Other operating charges | 640/8 | €1,389 | €1,157 | -€232 | -16.7% |
| Non-recurring operating charges | 66A | - | €7,389 | +€7,389 | |
| Gross operating margin | 9900 | €9,663 | €23,264 | +€13,600 | +141% |
| Operating profit (loss) | 9901 | €2,380 | €8,903 | +€6,522 | +274% |
| Financial income | 75/76B | €1,002 | €2,013 | +€1,011 | +101% |
| Recurring financial income | 75 | €1,002 | €2,013 | +€1,011 | +101% |
| Financial charges | 65/66B | €2,998 | €2,944 | -€53 | -1.8% |
| Recurring financial charges | 65 | €2,998 | €2,944 | -€53 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €385 | €7,972 | +€7,587 | +1,972% |
| Income taxes | 67/77 | €1,831 | €2,653 | +€822 | +44.9% |
| Profit (loss) for the period | 9904 | -€1,446 | €5,319 | +€6,765 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,446 | €5,319 | +€6,765 |
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 24 October 2026 via checked.be.