COCOS FUTURE: 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.
COCOS FUTURE
Largest movements
- Deferred charges and accrued income -€264,450
down €264,450 (-60.0%), from €440,921 to €176,471
- Tangible fixed assets -€14,903
down €14,903 (-7.9%), from €189,487 to €174,585
of which Other tangible fixed assets: -€10,995
- Receivables within one year +€13,655
up €13,655 (+40.8%), from €33,460 to €47,115
of which Trade receivables: +€9,459
- Other debts -€291,327
down €291,327 (-53.7%), from €542,188 to €250,861
- Current portion of long-term debt +€43,936
up €43,936 (+198.8%), from €22,100 to €66,036
- Tax, wage and social debts +€28,148
new in 2024: €28,148
- Debts after one year -€24,336
down €24,336 (-16.0%), from €151,810 to €127,474
- Profit (loss) carried forward -€21,926
down €21,926 (-16.2%), from -€135,289 to -€157,215
- Gross operating margin -€16,515
down €16,515 (-89.7%), from €18,419 to €1,904
- Depreciation -€15,847
down €15,847 (-49.5%), from €32,045 to €16,198
- Staff costs -€7,590
no longer reported in 2024 (was €7,590)
- Other operating charges +€5,307
new in 2024: €5,307
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €666,383 | €400,261 | -€266,122 | -39.9% |
| Formation expenses | 20 | €457 | €152 | -€305 | -66.7% |
| Fixed assets | 21/28 | €189,487 | €174,585 | -€14,903 | -7.9% |
| Tangible fixed assets | 22/27 | €189,487 | €174,585 | -€14,903 | -7.9% |
| Plant, machinery and equipment | 23 | €2,934 | €2,206 | -€727 | -24.8% |
| Furniture and vehicles | 24 | €9,648 | €6,467 | -€3,181 | -33.0% |
| Other tangible fixed assets | 26 | €176,906 | €165,911 | -€10,995 | -6.2% |
| Current assets | 29/58 | €476,439 | €225,524 | -€250,915 | -52.7% |
| Amounts receivable within one year | 40/41 | €33,460 | €47,115 | +€13,655 | +40.8% |
| Trade receivables | 40 | €18,694 | €28,153 | +€9,459 | +50.6% |
| Other amounts receivable | 41 | €14,766 | €18,962 | +€4,197 | +28.4% |
| Cash at bank and in hand | 54/58 | €2,058 | €1,938 | -€120 | -5.9% |
| Deferred charges and accrued income | 490/1 | €440,921 | €176,471 | -€264,450 | -60.0% |
| Total equity and liabilities | 10/49 | €666,383 | €400,261 | -€266,122 | -39.9% |
| Equity | 10/15 | -€80,289 | -€102,215 | -€21,926 | -27.3% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€135,289 | -€157,215 | -€21,926 | -16.2% |
| Amounts payable | 17/49 | €746,672 | €502,476 | -€244,196 | -32.7% |
| Amounts payable after more than one year | 17 | €151,810 | €127,474 | -€24,336 | -16.0% |
| Financial debts | 170/4 | €151,810 | €127,474 | -€24,336 | -16.0% |
| Amounts payable within one year | 42/48 | €594,862 | €375,002 | -€219,860 | -37.0% |
| Current portion of amounts payable after more than one year | 42 | €22,100 | €66,036 | +€43,936 | +198.8% |
| Trade debts | 44 | €30,574 | €29,957 | -€617 | -2.0% |
| Suppliers | 440/4 | €30,574 | €29,957 | -€617 | -2.0% |
| Taxes, remuneration and social security | 45 | - | €28,148 | +€28,148 | |
| Taxes | 450/3 | - | €28,148 | +€28,148 | |
| Other amounts payable | 47/48 | €542,188 | €250,861 | -€291,327 | -53.7% |
| Remuneration, social security and pensions | 62 | €7,590 | - | -€7,590 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,045 | €16,198 | -€15,847 | -49.5% |
| Other operating charges | 640/8 | - | €5,307 | +€5,307 | |
| Gross operating margin | 9900 | €18,419 | €1,904 | -€16,515 | -89.7% |
| Operating profit (loss) | 9901 | -€21,216 | -€19,601 | +€1,615 | +7.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,198 | €2,326 | +€128 | +5.8% |
| Recurring financial charges | 65 | €2,198 | €2,326 | +€128 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | -€23,415 | -€21,926 | +€1,488 | +6.4% |
| Profit (loss) for the period | 9904 | -€23,415 | -€21,926 | +€1,488 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,415 | -€21,926 | +€1,488 | +6.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.