COCOMORI: 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.
COCOMORI
Largest movements
- Receivables within one year +€25,119
up €25,119 (+738%), from €3,406 to €28,525
of which Other amounts receivable: +€18,525
- Cash +€10,466
up €10,466 (+243%), from €4,305 to €14,772
mainly Net result for the year (+€71,446) and Investment in fixed assets (net) (+€7,066)
- Tangible fixed assets -€7,875
down €7,875 (-84.0%), from €9,376 to €1,501
- Deferred charges and accrued income -€2,319
no longer reported in 2025 (was €2,319)
- Other debts -€53,366
no longer reported in 2025 (was €53,366)
- Profit (loss) carried forward +€38,309
no longer reported in 2025 (was -€38,309)
- Reserves +€33,137
new in 2025: €33,137
- Tax, wage and social debts +€4,747
up €4,747 (+90.3%), from €5,254 to €10,001
of which Taxes: +€6,105
- Trade debts +€2,564
up €2,564 (+82.9%), from €3,095 to €5,659
- Gross operating margin +€88,813
up €88,813 (+379%), from €23,411 to €112,224
- Staff costs +€12,030
up €12,030 (+131%), from €9,168 to €21,199
- Financial charges +€10,236
up €10,236 (+517%), from €1,980 to €12,216
of which Non-recurring financial charges: +€10,291
- Taxes +€4,951
new in 2025: €4,951
- Depreciation -€3,942
down €3,942 (-83.0%), from €4,751 to €809
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 | €25,406 | €50,798 | +€25,392 | +99.9% |
| Fixed assets | 21/28 | €15,376 | €7,501 | -€7,875 | -51.2% |
| Tangible fixed assets | 22/27 | €9,376 | €1,501 | -€7,875 | -84.0% |
| Plant, machinery and equipment | 23 | €9,376 | €1,501 | -€7,875 | -84.0% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €10,030 | €43,297 | +€33,267 | +332% |
| Amounts receivable within one year | 40/41 | €3,406 | €28,525 | +€25,119 | +738% |
| Trade receivables | 40 | €3,406 | €10,000 | +€6,594 | +194% |
| Other amounts receivable | 41 | - | €18,525 | +€18,525 | |
| Cash at bank and in hand | 54/58 | €4,305 | €14,772 | +€10,466 | +243% |
| Deferred charges and accrued income | 490/1 | €2,319 | - | -€2,319 | |
| Total equity and liabilities | 10/49 | €25,406 | €50,798 | +€25,392 | +99.9% |
| Equity | 10/15 | -€36,309 | €35,137 | +€71,446 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €33,137 | +€33,137 | |
| Distributable reserves | 133 | - | €33,137 | +€33,137 | |
| Profit (loss) carried forward | 14 | -€38,309 | - | +€38,309 | |
| Amounts payable | 17/49 | €61,715 | €15,661 | -€46,054 | -74.6% |
| Amounts payable within one year | 42/48 | €61,715 | €15,661 | -€46,054 | -74.6% |
| Trade debts | 44 | €3,095 | €5,659 | +€2,564 | +82.9% |
| Suppliers | 440/4 | €3,095 | €5,659 | +€2,564 | +82.9% |
| Taxes, remuneration and social security | 45 | €5,254 | €10,001 | +€4,747 | +90.3% |
| Taxes | 450/3 | €1,756 | €7,861 | +€6,105 | +348% |
| Remuneration and social security | 454/9 | €3,498 | €2,140 | -€1,358 | -38.8% |
| Other amounts payable | 47/48 | €53,366 | - | -€53,366 | |
| Remuneration, social security and pensions | 62 | €9,168 | €21,199 | +€12,030 | +131% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,751 | €809 | -€3,942 | -83.0% |
| Other operating charges | 640/8 | €2,046 | €2,094 | +€48 | +2.3% |
| Gross operating margin | 9900 | €23,411 | €112,224 | +€88,813 | +379% |
| Operating profit (loss) | 9901 | €7,445 | €88,122 | +€80,677 | +1,084% |
| Financial income | 75/76B | €9 | €492 | +€482 | +5,261% |
| Recurring financial income | 75 | €9 | €492 | +€482 | +5,261% |
| Financial charges | 65/66B | €1,980 | €12,216 | +€10,236 | +517% |
| Recurring financial charges | 65 | €1,980 | €1,925 | -€55 | -2.8% |
| Non-recurring financial charges | 66B | - | €10,291 | +€10,291 | |
| Profit (loss) for the period before taxes | 9903 | €5,475 | €76,398 | +€70,923 | +1,295% |
| Income taxes | 67/77 | - | €4,951 | +€4,951 | |
| Profit (loss) for the period | 9904 | €5,475 | €71,446 | +€65,972 | +1,205% |
| Profit (loss) for the period to be appropriated | 9905 | €5,475 | €71,446 | +€65,972 | +1,205% |
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 20 October 2026 via checked.be.