Coconut Beach: 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.
Coconut Beach
Largest movements
- Cash -€43,409
down €43,409 (-98.1%), from €44,230 to €821
mainly Other debts (-€113,000) and Receivables within one year (-€16,150)
- Receivables within one year +€16,150
new in 2025: €16,150
of which Trade receivables: +€16,117
- Other debts -€113,000
down €113,000 (-54.2%), from €208,433 to €95,433
- Profit (loss) carried forward +€93,952
up €93,952 (+39.3%), from €238,782 to €332,734
- Tax, wage and social debts +€15,925
up €15,925 (+127%), from €12,514 to €28,438
- Debts after one year -€10,664
no longer reported in 2025 (was €10,664)
- Trade debts -€7,440
down €7,440 (-98.9%), from €7,525 to €86
- Depreciation -€15,903
down €15,903 (-95.1%), from €16,729 to €826
- Taxes +€2,806
up €2,806 (+8.8%), from €31,959 to €34,765
- Other operating charges +€2,212
up €2,212 (+62.2%), from €3,556 to €5,768
- Purchases and services -€2,135
down €2,135 (-6.8%), from €31,362 to €29,227
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 | €496,342 | €469,400 | -€26,941 | -5.4% |
| Fixed assets | 21/28 | €452,112 | €452,429 | +€317 | +0.1% |
| Tangible fixed assets | 22/27 | €451,937 | €452,429 | +€492 | +0.1% |
| Land and buildings | 22 | €450,000 | €450,000 | = | 0.0% |
| Furniture and vehicles | 24 | €1,937 | €2,429 | +€492 | +25.4% |
| Financial fixed assets | 28 | €175 | - | -€175 | |
| Current assets | 29/58 | €44,230 | €16,971 | -€27,259 | -61.6% |
| Amounts receivable within one year | 40/41 | - | €16,150 | +€16,150 | |
| Trade receivables | 40 | - | €16,117 | +€16,117 | |
| Other amounts receivable | 41 | - | €33 | +€33 | |
| Cash at bank and in hand | 54/58 | €44,230 | €821 | -€43,409 | -98.1% |
| Total equity and liabilities | 10/49 | €496,342 | €469,400 | -€26,941 | -5.4% |
| Equity | 10/15 | €240,782 | €334,734 | +€93,952 | +39.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €238,782 | €332,734 | +€93,952 | +39.3% |
| Amounts payable | 17/49 | €255,560 | €134,666 | -€120,894 | -47.3% |
| Amounts payable after more than one year | 17 | €10,664 | - | -€10,664 | |
| Financial debts | 170/4 | €10,664 | - | -€10,664 | |
| Amounts payable within one year | 42/48 | €244,896 | €134,621 | -€110,276 | -45.0% |
| Current portion of amounts payable after more than one year | 42 | €16,424 | €10,664 | -€5,761 | -35.1% |
| Trade debts | 44 | €7,525 | €86 | -€7,440 | -98.9% |
| Suppliers | 440/4 | €7,525 | €86 | -€7,440 | -98.9% |
| Taxes, remuneration and social security | 45 | €12,514 | €28,438 | +€15,925 | +127% |
| Taxes | 450/3 | €12,514 | €28,438 | +€15,925 | +127% |
| Other amounts payable | 47/48 | €208,433 | €95,433 | -€113,000 | -54.2% |
| Accrued charges and deferred income | 492/3 | - | €46 | +€46 | |
| Goods, raw materials, services and sundry goods | 60/61 | €31,362 | €29,227 | -€2,135 | -6.8% |
| Remuneration, social security and pensions | 62 | €330 | - | -€330 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,729 | €826 | -€15,903 | -95.1% |
| Other operating charges | 640/8 | €3,556 | €5,768 | +€2,212 | +62.2% |
| Gross operating margin | 9900 | €134,572 | €135,761 | +€1,189 | +0.9% |
| Operating profit (loss) | 9901 | €113,958 | €129,167 | +€15,209 | +13.3% |
| Financial charges | 65/66B | €804 | €449 | -€355 | -44.1% |
| Recurring financial charges | 65 | €804 | €449 | -€355 | -44.1% |
| Profit (loss) for the period before taxes | 9903 | €113,153 | €128,718 | +€15,564 | +13.8% |
| Income taxes | 67/77 | €31,959 | €34,765 | +€2,806 | +8.8% |
| Profit (loss) for the period | 9904 | €81,194 | €93,952 | +€12,758 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €81,194 | €93,952 | +€12,758 | +15.7% |
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 17 October 2026 via checked.be.