COCON SERVICE PLUS: 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.
COCON SERVICE PLUS
Largest movements
- Receivables within one year +€32,690
up €32,690 (+45.6%), from €71,675 to €104,365
of which Trade receivables: +€20,637
- Other debts +€22,434
new in 2025: €22,434
- Profit (loss) carried forward +€20,138
up €20,138 (+7621.9%), from €264 to €20,402
- Accrued charges and deferred income -€16,043
no longer reported in 2025 (was €16,043)
- Tax, wage and social debts +€9,602
up €9,602 (+219.7%), from €4,371 to €13,973
of which Remuneration and social security: +€6,065
- Trade debts -€2,810
down €2,810 (-15.6%), from €17,989 to €15,179
- Staff costs -€32,959
down €32,959 (-51.3%), from €64,251 to €31,292
- Gross operating margin -€25,777
down €25,777 (-29.5%), from €87,346 to €61,569
- Taxes +€3,534
new in 2025: €3,534
- Financial charges +€1,919
up €1,919 (+52.9%), from €3,627 to €5,546
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 | €73,158 | €104,865 | +€31,707 | +43.3% |
| Fixed assets | 21/28 | €1,173 | €500 | -€673 | -57.4% |
| Tangible fixed assets | 22/27 | €673 | - | -€673 | |
| Plant, machinery and equipment | 23 | €673 | - | -€673 | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €71,985 | €104,365 | +€32,380 | +45.0% |
| Amounts receivable within one year | 40/41 | €71,675 | €104,365 | +€32,690 | +45.6% |
| Trade receivables | 40 | €56,571 | €77,208 | +€20,637 | +36.5% |
| Other amounts receivable | 41 | €15,104 | €27,157 | +€12,053 | +79.8% |
| Cash at bank and in hand | 54/58 | €310 | - | -€310 | |
| Total equity and liabilities | 10/49 | €73,158 | €104,865 | +€31,707 | +43.3% |
| Equity | 10/15 | €17,284 | €37,422 | +€20,138 | +116.5% |
| Contributions | 10/11 | €10,660 | €10,660 | = | 0.0% |
| Reserves | 13 | €6,360 | €6,360 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €4,500 | +€4,500 | |
| Distributable reserves | 133 | €6,360 | €1,860 | -€4,500 | -70.8% |
| Profit (loss) carried forward | 14 | €264 | €20,402 | +€20,138 | +7621.9% |
| Amounts payable | 17/49 | €55,874 | €67,443 | +€11,569 | +20.7% |
| Amounts payable within one year | 42/48 | €39,830 | €67,443 | +€27,613 | +69.3% |
| Financial debts | 43 | €17,470 | €15,857 | -€1,613 | -9.2% |
| Credit institutions | 430/8 | €17,470 | €15,857 | -€1,613 | -9.2% |
| Trade debts | 44 | €17,989 | €15,179 | -€2,810 | -15.6% |
| Suppliers | 440/4 | €17,989 | €15,179 | -€2,810 | -15.6% |
| Taxes, remuneration and social security | 45 | €4,371 | €13,973 | +€9,602 | +219.7% |
| Taxes | 450/3 | €59 | €3,596 | +€3,537 | +5980.5% |
| Remuneration and social security | 454/9 | €4,312 | €10,377 | +€6,065 | +140.7% |
| Other amounts payable | 47/48 | - | €22,434 | +€22,434 | |
| Accrued charges and deferred income | 492/3 | €16,043 | - | -€16,043 | |
| Non-recurring operating income | 76A | - | €4,312 | +€4,312 | |
| Remuneration, social security and pensions | 62 | €64,251 | €31,292 | -€32,959 | -51.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €127 | €673 | +€546 | +430.8% |
| Other operating charges | 640/8 | €340 | €663 | +€323 | +95.0% |
| Gross operating margin | 9900 | €87,346 | €61,569 | -€25,777 | -29.5% |
| Operating profit (loss) | 9901 | €22,628 | €28,941 | +€6,313 | +27.9% |
| Financial income | 75/76B | - | €277 | +€277 | |
| Recurring financial income | 75 | - | €277 | +€277 | |
| Financial charges | 65/66B | €3,627 | €5,546 | +€1,919 | +52.9% |
| Recurring financial charges | 65 | €3,627 | €5,546 | +€1,919 | +52.9% |
| Profit (loss) for the period before taxes | 9903 | €19,001 | €23,672 | +€4,671 | +24.6% |
| Income taxes | 67/77 | - | €3,534 | +€3,534 | |
| Profit (loss) for the period | 9904 | €19,001 | €20,138 | +€1,137 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,001 | €20,138 | +€1,137 | +6.0% |
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 4 October 2026 via checked.be.