COCORICO DESIGN: 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.
COCORICO DESIGN
Largest movements
- Receivables within one year +€5,095
up €5,095 (+26.4%), from €19,325 to €24,420
of which Trade receivables: +€5,082
- Cash +€3,255
up €3,255 (+55.8%), from €5,836 to €9,091
mainly Other debts (+€6,000) and Depreciation (+€2,571)
- Other debts +€6,000
up €6,000 (+18.5%), from €32,500 to €38,500
- Tax, wage and social debts +€1,448
up €1,448 (+66.0%), from €2,193 to €3,641
- Profit (loss) carried forward +€836
up €836 (+8.7%), from -€9,635 to -€8,799
- Turnover +€57,330
new in 2025: €57,330
- Purchases and services +€52,149
new in 2025: €52,149
- Gross operating margin -€2,102
down €2,102 (-28.9%), from €7,283 to €5,181
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 | €45,990 | €54,012 | +€8,022 | +17.4% |
| Fixed assets | 21/28 | €20,660 | €20,332 | -€328 | -1.6% |
| Tangible fixed assets | 22/27 | €20,220 | €19,892 | -€328 | -1.6% |
| Land and buildings | 22 | €18,146 | €16,138 | -€2,008 | -11.1% |
| Furniture and vehicles | 24 | €2,074 | €3,754 | +€1,680 | +81.0% |
| Financial fixed assets | 28 | €440 | €440 | = | 0.0% |
| Current assets | 29/58 | €25,330 | €33,680 | +€8,350 | +33.0% |
| Amounts receivable within one year | 40/41 | €19,325 | €24,420 | +€5,095 | +26.4% |
| Trade receivables | 40 | €19,312 | €24,394 | +€5,082 | +26.3% |
| Other amounts receivable | 41 | €13 | €26 | +€13 | +100% |
| Current investments | 50/53 | €169 | €169 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,836 | €9,091 | +€3,255 | +55.8% |
| Total equity and liabilities | 10/49 | €45,990 | €54,012 | +€8,022 | +17.4% |
| Equity | 10/15 | €10,825 | €11,661 | +€836 | +7.7% |
| Reserves | 13 | €20,460 | €20,460 | = | 0.0% |
| Distributable reserves | 133 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,635 | -€8,799 | +€836 | +8.7% |
| Amounts payable | 17/49 | €35,165 | €42,351 | +€7,186 | +20.4% |
| Amounts payable within one year | 42/48 | €35,165 | €42,351 | +€7,186 | +20.4% |
| Trade debts | 44 | €472 | €210 | -€262 | -55.5% |
| Suppliers | 440/4 | €472 | €210 | -€262 | -55.5% |
| Taxes, remuneration and social security | 45 | €2,193 | €3,641 | +€1,448 | +66.0% |
| Taxes | 450/3 | €2,193 | €3,641 | +€1,448 | +66.0% |
| Other amounts payable | 47/48 | €32,500 | €38,500 | +€6,000 | +18.5% |
| Turnover | 70 | - | €57,330 | +€57,330 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €52,149 | +€52,149 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,003 | €2,571 | -€432 | -14.4% |
| Other operating charges | 640/8 | €1,233 | €1,387 | +€154 | +12.5% |
| Gross operating margin | 9900 | €7,283 | €5,181 | -€2,102 | -28.9% |
| Operating profit (loss) | 9901 | €3,047 | €1,223 | -€1,824 | -59.9% |
| Financial charges | 65/66B | €70 | €100 | +€30 | +42.9% |
| Recurring financial charges | 65 | €70 | €100 | +€30 | +42.9% |
| Profit (loss) for the period before taxes | 9903 | €2,977 | €1,123 | -€1,854 | -62.3% |
| Income taxes | 67/77 | €293 | €287 | -€6 | -2.0% |
| Profit (loss) for the period | 9904 | €2,684 | €836 | -€1,848 | -68.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,684 | €836 | -€1,848 | -68.9% |
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 18 October 2026 via checked.be.