Cocoran: 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.
Cocoran
Largest movements
- Receivables within one year -€8,381
down €8,381 (-68.7%), from €12,191 to €3,810
of which Trade receivables: -€11,955
- Tangible fixed assets -€7,936
down €7,936 (-26.9%), from €29,528 to €21,592
of which Furniture and vehicles: -€9,048
- Cash +€5,316
up €5,316 (+12.2%), from €43,679 to €48,995
mainly Depreciation (+€13,026) and Receivables within one year (+€8,381)
- Other debts -€15,500
down €15,500 (-100%), from €15,500 to €0
- Reserves +€3,399
up €3,399 (+7.1%), from €47,865 to €51,264
- Trade debts +€2,429
new in 2025: €2,429
- Tax, wage and social debts -€1,329
down €1,329 (-6.3%), from €21,033 to €19,704
of which Taxes: -€1,329
- Gross operating margin -€41,399
down €41,399 (-67.2%), from €61,611 to €20,211
- Depreciation +€11,639
up €11,639 (+839%), from €1,387 to €13,026
- Taxes -€9,834
down €9,834 (-82.2%), from €11,964 to €2,131
- Other operating charges +€1,078
up €1,078 (+240%), from €449 to €1,527
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 | €85,398 | €74,397 | -€11,001 | -12.9% |
| Fixed assets | 21/28 | €29,528 | €21,592 | -€7,936 | -26.9% |
| Tangible fixed assets | 22/27 | €29,528 | €21,592 | -€7,936 | -26.9% |
| Plant, machinery and equipment | 23 | €18,448 | €19,560 | +€1,112 | +6.0% |
| Furniture and vehicles | 24 | €11,080 | €2,033 | -€9,048 | -81.7% |
| Current assets | 29/58 | €55,869 | €52,804 | -€3,065 | -5.5% |
| Amounts receivable within one year | 40/41 | €12,191 | €3,810 | -€8,381 | -68.7% |
| Trade receivables | 40 | €12,191 | €236 | -€11,955 | -98.1% |
| Other amounts receivable | 41 | - | €3,574 | +€3,574 | |
| Cash at bank and in hand | 54/58 | €43,679 | €48,995 | +€5,316 | +12.2% |
| Total equity and liabilities | 10/49 | €85,398 | €74,397 | -€11,001 | -12.9% |
| Equity | 10/15 | €48,865 | €52,264 | +€3,399 | +7.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €47,865 | €51,264 | +€3,399 | +7.1% |
| Distributable reserves | 133 | €47,865 | €51,264 | +€3,399 | +7.1% |
| Amounts payable | 17/49 | €36,533 | €22,133 | -€14,400 | -39.4% |
| Amounts payable within one year | 42/48 | €36,533 | €22,133 | -€14,400 | -39.4% |
| Trade debts | 44 | - | €2,429 | +€2,429 | |
| Suppliers | 440/4 | - | €2,429 | +€2,429 | |
| Taxes, remuneration and social security | 45 | €21,033 | €19,704 | -€1,329 | -6.3% |
| Taxes | 450/3 | €18,238 | €16,908 | -€1,329 | -7.3% |
| Remuneration and social security | 454/9 | €2,795 | €2,795 | -€0 | 0.0% |
| Other amounts payable | 47/48 | €15,500 | €0 | -€15,500 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,387 | €13,026 | +€11,639 | +839% |
| Other operating charges | 640/8 | €449 | €1,527 | +€1,078 | +240% |
| Gross operating margin | 9900 | €61,611 | €20,211 | -€41,399 | -67.2% |
| Operating profit (loss) | 9901 | €59,774 | €5,658 | -€54,116 | -90.5% |
| Financial income | 75/76B | €85 | €0 | -€85 | -100% |
| Recurring financial income | 75 | €85 | €0 | -€85 | -100% |
| Financial charges | 65/66B | €30 | €128 | +€98 | +322% |
| Recurring financial charges | 65 | €30 | €128 | +€98 | +322% |
| Profit (loss) for the period before taxes | 9903 | €59,829 | €5,530 | -€54,299 | -90.8% |
| Income taxes | 67/77 | €11,964 | €2,131 | -€9,834 | -82.2% |
| Profit (loss) for the period | 9904 | €47,865 | €3,399 | -€44,465 | -92.9% |
| Profit (loss) for the period to be appropriated | 9905 | €47,865 | €3,399 | -€44,465 | -92.9% |
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 14 October 2026 via checked.be.