COCOPOP: 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.
COCOPOP
Largest movements
- Cash +€63,799
up €63,799 (+432%), from €14,776 to €78,575
mainly Net result for the year (+€77,622) and Receivables within one year (+€28,559)
- Receivables within one year -€28,559
down €28,559 (-31.0%), from €92,266 to €63,707
of which Trade receivables: -€18,057
- Tangible fixed assets -€9,777
down €9,777 (-35.2%), from €27,746 to €17,969
of which Furniture and vehicles: -€8,536
- Profit (loss) carried forward +€37,622
up €37,622 (+3,924%), from €959 to €38,581
- Other debts +€21,739
new in 2025: €21,739
- Reserves -€20,000
down €20,000 (-25.8%), from €77,649 to €57,649
of which Distributable reserves: -€20,000
- Current portion of long-term debt -€9,794
down €9,794 (-82.8%), from €11,826 to €2,032
- Debts after one year -€2,032
no longer reported in 2025 (was €2,032)
- Gross operating margin +€88,658
up €88,658 (+476%), from €18,623 to €107,280
- Taxes +€17,654
up €17,654 (+1,978%), from €893 to €18,547
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 | €135,094 | €160,710 | +€25,616 | +19.0% |
| Fixed assets | 21/28 | €27,746 | €17,969 | -€9,777 | -35.2% |
| Tangible fixed assets | 22/27 | €27,746 | €17,969 | -€9,777 | -35.2% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €25,648 | €17,112 | -€8,536 | -33.3% |
| Other tangible fixed assets | 26 | €2,099 | €857 | -€1,241 | -59.1% |
| Current assets | 29/58 | €107,347 | €142,741 | +€35,394 | +33.0% |
| Amounts receivable within one year | 40/41 | €92,266 | €63,707 | -€28,559 | -31.0% |
| Trade receivables | 40 | €81,505 | €63,448 | -€18,057 | -22.2% |
| Other amounts receivable | 41 | €10,761 | €260 | -€10,501 | -97.6% |
| Cash at bank and in hand | 54/58 | €14,776 | €78,575 | +€63,799 | +432% |
| Deferred charges and accrued income | 490/1 | €306 | €459 | +€153 | +50.2% |
| Total equity and liabilities | 10/49 | €135,094 | €160,710 | +€25,616 | +19.0% |
| Equity | 10/15 | €97,207 | €114,829 | +€17,622 | +18.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €77,649 | €57,649 | -€20,000 | -25.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,289 | €5,289 | = | 0.0% |
| Distributable reserves | 133 | €70,500 | €50,500 | -€20,000 | -28.4% |
| Profit (loss) carried forward | 14 | €959 | €38,581 | +€37,622 | +3,924% |
| Amounts payable | 17/49 | €37,886 | €45,881 | +€7,995 | +21.1% |
| Amounts payable after more than one year | 17 | €2,032 | - | -€2,032 | |
| Financial debts | 170/4 | €2,032 | - | -€2,032 | |
| Amounts payable within one year | 42/48 | €35,855 | €45,881 | +€10,026 | +28.0% |
| Current portion of amounts payable after more than one year | 42 | €11,826 | €2,032 | -€9,794 | -82.8% |
| Trade debts | 44 | €2,701 | €2,000 | -€701 | -26.0% |
| Suppliers | 440/4 | €2,701 | €2,000 | -€701 | -26.0% |
| Taxes, remuneration and social security | 45 | €21,328 | €20,110 | -€1,218 | -5.7% |
| Taxes | 450/3 | €21,128 | €20,110 | -€1,018 | -4.8% |
| Remuneration and social security | 454/9 | €200 | - | -€200 | |
| Other amounts payable | 47/48 | - | €21,739 | +€21,739 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,960 | €9,777 | -€182 | -1.8% |
| Gross operating margin | 9900 | €18,623 | €107,280 | +€88,658 | +476% |
| Operating profit (loss) | 9901 | €8,663 | €97,503 | +€88,840 | +1,025% |
| Financial income | 75/76B | €632 | €23 | -€610 | -96.4% |
| Recurring financial income | 75 | €632 | €23 | -€610 | -96.4% |
| Financial charges | 65/66B | €1,088 | €1,357 | +€269 | +24.7% |
| Recurring financial charges | 65 | €1,088 | €1,357 | +€269 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | €8,207 | €96,169 | +€87,961 | +1,072% |
| Income taxes | 67/77 | €893 | €18,547 | +€17,654 | +1,978% |
| Profit (loss) for the period | 9904 | €7,315 | €77,622 | +€70,307 | +961% |
| Profit (loss) for the period to be appropriated | 9905 | €7,315 | €77,622 | +€70,307 | +961% |
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.