COCOMO: what changed
Two fiscal 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.
COCOMO
Largest movements
- Cash -€23,192
down €23,192 (-40.3%), from €57,555 to €34,363
mainly Receivables within one year (-€17,249) and Tax, wage and social debts (-€7,647)
- Receivables within one year +€17,249
up €17,249 (+28.6%), from €60,344 to €77,593
- Tangible fixed assets -€3,072
no longer reported in 2025 (was €3,072)
- Tax, wage and social debts -€7,647
down €7,647 (-68.6%), from €11,154 to €3,507
- Financial income +€3,725
new in 2025: €3,725
- Gross operating margin -€657
down €657, from €0 to -€657
- Purchases and services +€657
new in 2025: €657
- Other operating charges +€520
new in 2025: €520
- Financial charges +€184
new in 2025: €184
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.
Cash bridge derived
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 | €120,971 | €111,956 | -€9,015 | -7.5% |
| Fixed assets | 21/28 | €3,072 | - | -€3,072 | |
| Tangible fixed assets | 22/27 | €3,072 | - | -€3,072 | |
| Land and buildings | 22 | €3,072 | - | -€3,072 | |
| Current assets | 29/58 | €117,899 | €111,956 | -€5,943 | -5.0% |
| Amounts receivable within one year | 40/41 | €60,344 | €77,593 | +€17,249 | +28.6% |
| Other amounts receivable | 41 | €60,344 | €77,593 | +€17,249 | +28.6% |
| Cash at bank and in hand | 54/58 | €57,555 | €34,363 | -€23,192 | -40.3% |
| Total equity and liabilities | 10/49 | €120,971 | €111,956 | -€9,015 | -7.5% |
| Equity | 10/15 | €108,794 | €108,086 | -€709 | -0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €90,194 | €90,194 | = | 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 | €88,334 | €88,334 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€709 | -€709 | |
| Amounts payable | 17/49 | €12,177 | €3,870 | -€8,307 | -68.2% |
| Amounts payable within one year | 42/48 | €12,177 | €3,870 | -€8,307 | -68.2% |
| Trade debts | 44 | €1,023 | €363 | -€660 | -64.5% |
| Suppliers | 440/4 | €1,023 | €363 | -€660 | -64.5% |
| Taxes, remuneration and social security | 45 | €11,154 | €3,507 | -€7,647 | -68.6% |
| Taxes | 450/3 | €11,154 | €3,507 | -€7,647 | -68.6% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €657 | +€657 | |
| Other operating charges | 640/8 | - | €520 | +€520 | |
| Non-recurring operating charges | 66A | - | €3,072 | +€3,072 | |
| Gross operating margin | 9900 | €0 | -€657 | -€657 | |
| Operating profit (loss) | 9901 | €0 | -€4,249 | -€4,249 | |
| Financial income | 75/76B | - | €3,725 | +€3,725 | |
| Recurring financial income | 75 | - | €3,725 | +€3,725 | |
| Financial charges | 65/66B | - | €184 | +€184 | |
| Recurring financial charges | 65 | - | €184 | +€184 | |
| Profit (loss) for the period before taxes | 9903 | €0 | -€709 | -€709 | |
| Profit (loss) for the period | 9904 | €0 | -€709 | -€709 | |
| Profit (loss) for the period to be appropriated | 9905 | €0 | -€709 | -€709 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.