COCORYCO: 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.
COCORYCO
Largest movements
- Receivables within one year -€81,731
down €81,731 (-24.4%), from €334,421 to €252,690
of which Other amounts receivable: -€48,543
- Tangible fixed assets -€49,375
down €49,375 (-19.9%), from €248,259 to €198,884
of which Plant, machinery and equipment: -€45,081
- Cash -€29,533
down €29,533 (-18.8%), from €157,229 to €127,696
mainly Trade debts (-€80,794) and Debts after one year (-€31,854)
- Trade debts -€80,794
down €80,794 (-31.6%), from €255,756 to €174,962
- Debts after one year -€31,854
down €31,854 (-15.6%), from €204,343 to €172,489
- Current portion of long-term debt -€23,249
down €23,249 (-30.7%), from €75,614 to €52,365
- Short-term financial debts -€17,905
no longer reported in 2025 (was €17,905)
- Staff costs +€25,607
up €25,607 (+9.4%), from €273,811 to €299,418
- Taxes -€12,109
down €12,109 (-96.6%), from €12,539 to €430
- Gross operating margin -€8,606
down €8,606 (-2.2%), from €394,961 to €386,355
- Financial charges +€5,343
up €5,343 (+42.7%), from €12,504 to €17,847
- Depreciation +€5,337
up €5,337 (+11.0%), from €48,592 to €53,929
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 | €994,938 | €824,275 | -€170,663 | -17.2% |
| Fixed assets | 21/28 | €248,259 | €198,884 | -€49,375 | -19.9% |
| Tangible fixed assets | 22/27 | €248,259 | €198,884 | -€49,375 | -19.9% |
| Plant, machinery and equipment | 23 | €235,058 | €189,977 | -€45,081 | -19.2% |
| Furniture and vehicles | 24 | €13,201 | €8,907 | -€4,294 | -32.5% |
| Current assets | 29/58 | €746,679 | €625,391 | -€121,288 | -16.2% |
| Stocks and contracts in progress | 3 | €245,733 | €240,946 | -€4,787 | -1.9% |
| Stocks | 30/36 | €245,733 | €240,946 | -€4,787 | -1.9% |
| Amounts receivable within one year | 40/41 | €334,421 | €252,690 | -€81,731 | -24.4% |
| Trade receivables | 40 | €42,269 | €9,081 | -€33,188 | -78.5% |
| Other amounts receivable | 41 | €292,152 | €243,609 | -€48,543 | -16.6% |
| Cash at bank and in hand | 54/58 | €157,229 | €127,696 | -€29,533 | -18.8% |
| Deferred charges and accrued income | 490/1 | €9,296 | €4,059 | -€5,237 | -56.3% |
| Total equity and liabilities | 10/49 | €994,938 | €824,275 | -€170,663 | -17.2% |
| Equity | 10/15 | €393,615 | €389,662 | -€3,953 | -1.0% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €177,759 | €177,759 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,721 | €17,721 | = | 0.0% |
| Distributable reserves | 133 | €160,038 | €160,038 | = | 0.0% |
| Profit (loss) carried forward | 14 | €193,856 | €189,903 | -€3,953 | -2.0% |
| Amounts payable | 17/49 | €601,323 | €434,613 | -€166,710 | -27.7% |
| Amounts payable after more than one year | 17 | €204,343 | €172,489 | -€31,854 | -15.6% |
| Financial debts | 170/4 | €204,343 | €172,489 | -€31,854 | -15.6% |
| Amounts payable within one year | 42/48 | €395,807 | €262,124 | -€133,683 | -33.8% |
| Current portion of amounts payable after more than one year | 42 | €75,614 | €52,365 | -€23,249 | -30.7% |
| Financial debts | 43 | €17,905 | - | -€17,905 | |
| Credit institutions | 430/8 | €17,905 | - | -€17,905 | |
| Trade debts | 44 | €255,756 | €174,962 | -€80,794 | -31.6% |
| Suppliers | 440/4 | €255,756 | €174,962 | -€80,794 | -31.6% |
| Taxes, remuneration and social security | 45 | €31,946 | €25,809 | -€6,137 | -19.2% |
| Taxes | 450/3 | €17,656 | €8,346 | -€9,310 | -52.7% |
| Remuneration and social security | 454/9 | €14,290 | €17,463 | +€3,173 | +22.2% |
| Other amounts payable | 47/48 | €14,586 | €8,988 | -€5,598 | -38.4% |
| Accrued charges and deferred income | 492/3 | €1,173 | - | -€1,173 | |
| Non-recurring operating income | 76A | €1,448 | - | -€1,448 | |
| Remuneration, social security and pensions | 62 | €273,811 | €299,418 | +€25,607 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,592 | €53,929 | +€5,337 | +11.0% |
| Other operating charges | 640/8 | €18,278 | €20,513 | +€2,235 | +12.2% |
| Gross operating margin | 9900 | €394,961 | €386,355 | -€8,606 | -2.2% |
| Operating profit (loss) | 9901 | €54,280 | €12,495 | -€41,785 | -77.0% |
| Financial income | 75/76B | €1,229 | €1,829 | +€600 | +48.8% |
| Recurring financial income | 75 | €1,229 | €1,829 | +€600 | +48.8% |
| Financial charges | 65/66B | €12,504 | €17,847 | +€5,343 | +42.7% |
| Recurring financial charges | 65 | €12,504 | €17,847 | +€5,343 | +42.7% |
| Profit (loss) for the period before taxes | 9903 | €43,005 | -€3,523 | -€46,528 | |
| Income taxes | 67/77 | €12,539 | €430 | -€12,109 | -96.6% |
| Profit (loss) for the period | 9904 | €30,466 | -€3,953 | -€34,419 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,466 | -€3,953 | -€34,419 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.