COCONUT EXCLUSIVE: 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 EXCLUSIVE
Largest movements
- Cash -€13,186
down €13,186 (-25.0%), from €52,786 to €39,600
mainly Investment in fixed assets (net) (-€9,677) and Other debts (-€5,660)
- Tangible fixed assets +€2,483
up €2,483 (+10.9%), from €22,755 to €25,238
of which Plant, machinery and equipment: +€5,202
- Receivables within one year +€1,392
up €1,392 (+33.1%), from €4,209 to €5,601
of which Trade receivables: +€1,285
- Other debts -€5,660
down €5,660 (-17.8%), from €31,830 to €26,170
- Profit (loss) carried forward -€2,236
down €2,236 (-10.4%), from -€21,520 to -€23,755
- Tax, wage and social debts -€1,480
no longer reported in 2025 (was €1,480)
- Gross operating margin +€12,418
up €12,418, from -€6,580 to €5,838
- Staff costs -€562
no longer reported in 2025 (was €562)
- Depreciation +€267
up €267 (+3.7%), from €7,227 to €7,494
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 | €80,970 | €71,557 | -€9,413 | -11.6% |
| Fixed assets | 21/28 | €23,879 | €26,062 | +€2,183 | +9.1% |
| Intangible fixed assets | 21 | €1,124 | €824 | -€300 | -26.7% |
| Tangible fixed assets | 22/27 | €22,755 | €25,238 | +€2,483 | +10.9% |
| Plant, machinery and equipment | 23 | €9,963 | €15,165 | +€5,202 | +52.2% |
| Furniture and vehicles | 24 | €10,838 | €8,562 | -€2,277 | -21.0% |
| Other tangible fixed assets | 26 | €1,954 | €1,511 | -€443 | -22.7% |
| Current assets | 29/58 | €57,091 | €45,495 | -€11,596 | -20.3% |
| Amounts receivable within one year | 40/41 | €4,209 | €5,601 | +€1,392 | +33.1% |
| Trade receivables | 40 | €2,936 | €4,221 | +€1,285 | +43.7% |
| Other amounts receivable | 41 | €1,273 | €1,380 | +€107 | +8.4% |
| Cash at bank and in hand | 54/58 | €52,786 | €39,600 | -€13,186 | -25.0% |
| Deferred charges and accrued income | 490/1 | €96 | €294 | +€199 | +207% |
| Total equity and liabilities | 10/49 | €80,970 | €71,557 | -€9,413 | -11.6% |
| Equity | 10/15 | €47,309 | €45,073 | -€2,236 | -4.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €58,829 | €58,829 | = | 0.0% |
| Distributable reserves | 133 | €58,829 | €58,829 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,520 | -€23,755 | -€2,236 | -10.4% |
| Amounts payable | 17/49 | €33,661 | €26,484 | -€7,177 | -21.3% |
| Amounts payable within one year | 42/48 | €33,661 | €26,484 | -€7,177 | -21.3% |
| Trade debts | 44 | €351 | €314 | -€37 | -10.5% |
| Suppliers | 440/4 | €351 | €314 | -€37 | -10.5% |
| Taxes, remuneration and social security | 45 | €1,480 | - | -€1,480 | |
| Taxes | 450/3 | €1,480 | - | -€1,480 | |
| Other amounts payable | 47/48 | €31,830 | €26,170 | -€5,660 | -17.8% |
| Remuneration, social security and pensions | 62 | €562 | - | -€562 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,227 | €7,494 | +€267 | +3.7% |
| Other operating charges | 640/8 | €524 | €528 | +€3 | +0.6% |
| Gross operating margin | 9900 | -€6,580 | €5,838 | +€12,418 | |
| Operating profit (loss) | 9901 | -€14,893 | -€2,184 | +€12,709 | +85.3% |
| Financial income | 75/76B | €11 | - | -€11 | |
| Recurring financial income | 75 | €11 | - | -€11 | |
| Financial charges | 65/66B | €63 | €52 | -€11 | -17.6% |
| Recurring financial charges | 65 | €63 | €52 | -€11 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,945 | -€2,236 | +€12,709 | +85.0% |
| Profit (loss) for the period | 9904 | -€14,945 | -€2,236 | +€12,709 | +85.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,945 | -€2,236 | +€12,709 | +85.0% |
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 31 October 2026 via checked.be.