COCOLETTE: 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.
COCOLETTE
Largest movements
- Cash +€146,021
up €146,021 (+114%), from €127,879 to €273,900
mainly Net result for the year (+€165,244) and Tax, wage and social debts (+€24,706)
- Current investments +€72,000
up €72,000 (+64.3%), from €112,000 to €184,000
- Receivables within one year -€19,311
down €19,311 (-76.0%), from €25,414 to €6,103
of which Trade receivables: -€19,360
- Reserves +€165,244
up €165,244 (+71.3%), from €231,802 to €397,046
- Tax, wage and social debts +€24,706
up €24,706 (+30.6%), from €80,792 to €105,498
- Other debts +€6,465
new in 2025: €6,465
- Gross operating margin +€17,013
up €17,013 (+8.1%), from €211,104 to €228,117
- Depreciation +€8,195
up €8,195 (+163%), from €5,032 to €13,227
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 | €320,526 | €515,061 | +€194,534 | +60.7% |
| Fixed assets | 21/28 | €55,233 | €51,058 | -€4,175 | -7.6% |
| Tangible fixed assets | 22/27 | €55,233 | €51,058 | -€4,175 | -7.6% |
| Plant, machinery and equipment | 23 | €4,312 | €6,653 | +€2,341 | +54.3% |
| Furniture and vehicles | 24 | €50,921 | €44,405 | -€6,516 | -12.8% |
| Current assets | 29/58 | €265,293 | €464,003 | +€198,709 | +74.9% |
| Amounts receivable within one year | 40/41 | €25,414 | €6,103 | -€19,311 | -76.0% |
| Trade receivables | 40 | €25,410 | €6,050 | -€19,360 | -76.2% |
| Other amounts receivable | 41 | €4 | €53 | +€49 | +1,094% |
| Current investments | 50/53 | €112,000 | €184,000 | +€72,000 | +64.3% |
| Cash at bank and in hand | 54/58 | €127,879 | €273,900 | +€146,021 | +114% |
| Total equity and liabilities | 10/49 | €320,526 | €515,061 | +€194,534 | +60.7% |
| Equity | 10/15 | €236,802 | €402,046 | +€165,244 | +69.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €231,802 | €397,046 | +€165,244 | +71.3% |
| Distributable reserves | 133 | €231,802 | €397,046 | +€165,244 | +71.3% |
| Amounts payable | 17/49 | €83,724 | €113,014 | +€29,290 | +35.0% |
| Amounts payable within one year | 42/48 | €83,635 | €112,623 | +€28,987 | +34.7% |
| Trade debts | 44 | €2,844 | €660 | -€2,184 | -76.8% |
| Suppliers | 440/4 | €2,844 | €660 | -€2,184 | -76.8% |
| Taxes, remuneration and social security | 45 | €80,792 | €105,498 | +€24,706 | +30.6% |
| Taxes | 450/3 | €80,792 | €105,498 | +€24,706 | +30.6% |
| Other amounts payable | 47/48 | - | €6,465 | +€6,465 | |
| Accrued charges and deferred income | 492/3 | €89 | €392 | +€303 | +341% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,032 | €13,227 | +€8,195 | +163% |
| Other operating charges | 640/8 | - | €144 | +€144 | |
| Gross operating margin | 9900 | €211,104 | €228,117 | +€17,013 | +8.1% |
| Operating profit (loss) | 9901 | €206,072 | €214,746 | +€8,674 | +4.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €128 | €150 | +€22 | +17.6% |
| Recurring financial charges | 65 | €128 | €150 | +€22 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | €205,945 | €214,596 | +€8,652 | +4.2% |
| Income taxes | 67/77 | €47,463 | €49,352 | +€1,890 | +4.0% |
| Profit (loss) for the period | 9904 | €158,482 | €165,244 | +€6,762 | +4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €158,482 | €165,244 | +€6,762 | +4.3% |
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 14 October 2026 via checked.be.