CoCoMa: 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.
CoCoMa
Largest movements
- Receivables within one year +€84,520
up €84,520 (+38.3%), from €220,910 to €305,430
of which Trade receivables: +€84,743
- Cash -€19,429
down €19,429 (-88.6%), from €21,939 to €2,510
mainly Receivables within one year (-€84,520) and Net result for the year (-€23,118)
- Trade debts +€90,998
up €90,998 (+143,079%), from €64 to €91,062
- Profit (loss) carried forward -€23,118
down €23,118, from €5,207 to -€17,911
- Other debts -€11,898
down €11,898 (-15.9%), from €74,623 to €62,725
- Tax, wage and social debts +€8,324
up €8,324 (+17.8%), from €46,717 to €55,042
of which Remuneration and social security: +€9,000
- Gross operating margin -€109,921
down €109,921, from €88,362 to -€21,560
- Taxes -€29,717
down €29,717, from €29,042 to -€676
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.
Derived cash bridge
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 | €244,091 | €308,397 | +€64,306 | +26.3% |
| Fixed assets | 21/28 | €1,241 | €457 | -€784 | -63.2% |
| Tangible fixed assets | 22/27 | €1,241 | €457 | -€784 | -63.2% |
| Furniture and vehicles | 24 | €1,241 | €457 | -€784 | -63.2% |
| Current assets | 29/58 | €242,849 | €307,940 | +€65,090 | +26.8% |
| Amounts receivable within one year | 40/41 | €220,910 | €305,430 | +€84,520 | +38.3% |
| Trade receivables | 40 | €220,641 | €305,384 | +€84,743 | +38.4% |
| Other amounts receivable | 41 | €269 | €46 | -€223 | -82.8% |
| Cash at bank and in hand | 54/58 | €21,939 | €2,510 | -€19,429 | -88.6% |
| Total equity and liabilities | 10/49 | €244,091 | €308,397 | +€64,306 | +26.3% |
| Equity | 10/15 | €122,686 | €99,568 | -€23,118 | -18.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €98,879 | €98,879 | = | 0.0% |
| Distributable reserves | 133 | €98,879 | €98,879 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,207 | -€17,911 | -€23,118 | |
| Amounts payable | 17/49 | €121,404 | €208,829 | +€87,425 | +72.0% |
| Amounts payable within one year | 42/48 | €121,404 | €208,829 | +€87,425 | +72.0% |
| Trade debts | 44 | €64 | €91,062 | +€90,998 | +143,079% |
| Suppliers | 440/4 | €64 | €91,062 | +€90,998 | +143,079% |
| Taxes, remuneration and social security | 45 | €46,717 | €55,042 | +€8,324 | +17.8% |
| Taxes | 450/3 | €29,717 | €29,042 | -€676 | -2.3% |
| Remuneration and social security | 454/9 | €17,000 | €26,000 | +€9,000 | +52.9% |
| Other amounts payable | 47/48 | €74,623 | €62,725 | -€11,898 | -15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €825 | €784 | -€41 | -4.9% |
| Other operating charges | 640/8 | - | €50 | +€50 | |
| Non-recurring operating charges | 66A | - | €1,292 | +€1,292 | |
| Gross operating margin | 9900 | €88,362 | -€21,560 | -€109,921 | |
| Operating profit (loss) | 9901 | €87,537 | -€23,686 | -€111,223 | |
| Financial charges | 65/66B | €461 | €108 | -€353 | -76.6% |
| Recurring financial charges | 65 | €461 | €108 | -€353 | -76.6% |
| Profit (loss) for the period before taxes | 9903 | €87,076 | -€23,794 | -€110,869 | |
| Income taxes | 67/77 | €29,042 | -€676 | -€29,717 | |
| Profit (loss) for the period | 9904 | €58,034 | -€23,118 | -€81,152 | |
| Profit (loss) for the period to be appropriated | 9905 | €58,034 | -€23,118 | -€81,152 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.