Coconut Management: 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.
Coconut Management
Largest movements
- Cash -€258
down €258 (-59.6%), from €433 to €175
mainly Net result for the year (-€1,305) and Trade debts (-€89)
- Receivables within one year -€103
down €103 (-53.8%), from €192 to €89
- Profit (loss) carried forward -€1,305
down €1,305 (-89.1%), from -€1,465 to -€2,769
- Other debts +€1,033
up €1,033 (+103.3%), from €1,000 to €2,033
- Trade debts -€89
no longer reported in 2025 (was €89)
- Gross operating margin +€269
up €269 (+26.8%), from -€1,003 to -€734
- Purchases and services -€269
down €269 (-26.8%), from €1,003 to €734
- Financial charges +€97
up €97 (+130.4%), from €74 to €171
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
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 | €624 | €263 | -€361 | -57.9% |
| Current assets | 29/58 | €624 | €263 | -€361 | -57.9% |
| Amounts receivable within one year | 40/41 | €192 | €89 | -€103 | -53.8% |
| Other amounts receivable | 41 | €192 | €89 | -€103 | -53.8% |
| Cash at bank and in hand | 54/58 | €433 | €175 | -€258 | -59.6% |
| Total equity and liabilities | 10/49 | €624 | €263 | -€361 | -57.9% |
| Equity | 10/15 | -€465 | -€1,769 | -€1,305 | -280.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,465 | -€2,769 | -€1,305 | -89.1% |
| Amounts payable | 17/49 | €1,089 | €2,033 | +€944 | +86.6% |
| Amounts payable within one year | 42/48 | €1,089 | €2,033 | +€944 | +86.6% |
| Trade debts | 44 | €89 | - | -€89 | |
| Suppliers | 440/4 | €89 | - | -€89 | |
| Other amounts payable | 47/48 | €1,000 | €2,033 | +€1,033 | +103.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,003 | €734 | -€269 | -26.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,003 | -€734 | +€269 | +26.8% |
| Operating profit (loss) | 9901 | -€1,390 | -€1,133 | +€257 | +18.5% |
| Financial charges | 65/66B | €74 | €171 | +€97 | +130.4% |
| Recurring financial charges | 65 | €74 | €171 | +€97 | +130.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,465 | -€1,305 | +€160 | +10.9% |
| Profit (loss) for the period | 9904 | -€1,465 | -€1,305 | +€160 | +10.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,465 | -€1,305 | +€160 | +10.9% |
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 8 October 2026 via checked.be.