Cocorico-Tearoom: 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-Tearoom
Largest movements
- Deferred charges and accrued income +€12,675
up €12,675 (+406.0%), from €3,122 to €15,797
- Tangible fixed assets -€10,306
down €10,306 (-23.6%), from €43,751 to €33,445
of which Plant, machinery and equipment: -€6,835
- Receivables within one year +€2,443
up €2,443 (+654.3%), from €373 to €2,817
of which Trade receivables: +€2,090
- Stocks and contracts -€2,315
down €2,315 (-29.9%), from €7,742 to €5,427
- Trade debts +€11,779
up €11,779 (+61.2%), from €19,234 to €31,014
- Profit (loss) carried forward -€8,128
down €8,128 (-13.8%), from -€58,986 to -€67,114
- Current portion of long-term debt -€6,977
down €6,977 (-74.5%), from €9,361 to €2,384
- Tax, wage and social debts +€6,051
up €6,051 (+81.9%), from €7,384 to €13,435
of which Remuneration and social security: +€4,532
- Gross operating margin +€75,754
up €75,754, from -€1,089 to €74,665
- Staff costs +€30,931
up €30,931 (+99.0%), from €31,244 to €62,175
- Financial charges -€4,245
down €4,245 (-33.0%), from €12,861 to €8,616
- Financial income +€1,247
up €1,247 (+335.5%), from €372 to €1,619
- Depreciation -€861
down €861 (-7.7%), from €11,167 to €10,306
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 | €75,109 | €78,060 | +€2,951 | +3.9% |
| Fixed assets | 21/28 | €60,197 | €49,991 | -€10,206 | -17.0% |
| Tangible fixed assets | 22/27 | €43,751 | €33,445 | -€10,306 | -23.6% |
| Plant, machinery and equipment | 23 | €25,581 | €18,746 | -€6,835 | -26.7% |
| Furniture and vehicles | 24 | €4,717 | €2,968 | -€1,749 | -37.1% |
| Other tangible fixed assets | 26 | €13,453 | €11,731 | -€1,722 | -12.8% |
| Financial fixed assets | 28 | €16,445 | €16,545 | +€100 | +0.6% |
| Current assets | 29/58 | €14,912 | €28,069 | +€13,157 | +88.2% |
| Stocks and contracts in progress | 3 | €7,742 | €5,427 | -€2,315 | -29.9% |
| Stocks | 30/36 | €7,742 | €5,427 | -€2,315 | -29.9% |
| Amounts receivable within one year | 40/41 | €373 | €2,817 | +€2,443 | +654.3% |
| Trade receivables | 40 | €373 | €2,463 | +€2,090 | +559.6% |
| Other amounts receivable | 41 | - | €353 | +€353 | |
| Cash at bank and in hand | 54/58 | €3,675 | €4,029 | +€353 | +9.6% |
| Deferred charges and accrued income | 490/1 | €3,122 | €15,797 | +€12,675 | +406.0% |
| Total equity and liabilities | 10/49 | €75,109 | €78,060 | +€2,951 | +3.9% |
| Equity | 10/15 | -€43,986 | -€52,114 | -€8,128 | -18.5% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,986 | -€67,114 | -€8,128 | -13.8% |
| Amounts payable | 17/49 | €119,095 | €130,174 | +€11,079 | +9.3% |
| Amounts payable after more than one year | 17 | €56,075 | €56,075 | +€0 | 0.0% |
| Financial debts | 170/4 | €56,075 | €56,075 | +€0 | 0.0% |
| Amounts payable within one year | 42/48 | €63,020 | €73,814 | +€10,794 | +17.1% |
| Current portion of amounts payable after more than one year | 42 | €9,361 | €2,384 | -€6,977 | -74.5% |
| Trade debts | 44 | €19,234 | €31,014 | +€11,779 | +61.2% |
| Suppliers | 440/4 | €19,234 | €31,014 | +€11,779 | +61.2% |
| Taxes, remuneration and social security | 45 | €7,384 | €13,435 | +€6,051 | +81.9% |
| Taxes | 450/3 | €3,308 | €4,827 | +€1,519 | +45.9% |
| Remuneration and social security | 454/9 | €4,076 | €8,608 | +€4,532 | +111.2% |
| Other amounts payable | 47/48 | €27,040 | €26,981 | -€59 | -0.2% |
| Accrued charges and deferred income | 492/3 | - | €285 | +€285 | |
| Remuneration, social security and pensions | 62 | €31,244 | €62,175 | +€30,931 | +99.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,167 | €10,306 | -€861 | -7.7% |
| Other operating charges | 640/8 | €2,996 | €3,314 | +€318 | +10.6% |
| Gross operating margin | 9900 | -€1,089 | €74,665 | +€75,754 | |
| Operating profit (loss) | 9901 | -€46,496 | -€1,130 | +€45,366 | +97.6% |
| Financial income | 75/76B | €372 | €1,619 | +€1,247 | +335.5% |
| Recurring financial income | 75 | €372 | €1,619 | +€1,247 | +335.5% |
| Financial charges | 65/66B | €12,861 | €8,616 | -€4,245 | -33.0% |
| Recurring financial charges | 65 | €12,861 | €8,616 | -€4,245 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | -€58,985 | -€8,127 | +€50,858 | +86.2% |
| Income taxes | 67/77 | €1 | €1 | +€1 | +93.8% |
| Profit (loss) for the period | 9904 | -€58,986 | -€8,128 | +€50,858 | +86.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€58,986 | -€8,128 | +€50,858 | +86.2% |
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 11 October 2026 via checked.be.