Cocosi: 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.
Cocosi
Largest movements
- Tangible fixed assets +€948,553
up €948,553 (+61.5%), from €1.5m to €2.5m
- Cash +€155,315
up €155,315 (+134%), from €116,008 to €271,322
mainly Other debts (+€887,449) and Trade debts (+€291,526)
- Other debts +€887,449
up €887,449 (+412%), from €215,320 to €1.1m
- Trade debts +€291,526
new in 2025: €291,526
- Debts after one year -€68,286
down €68,286 (-7.9%), from €865,448 to €797,162
of which Financial debts: -€71,136
- Gross operating margin +€44,119
up €44,119 (+72.2%), from €61,088 to €105,207
- Depreciation +€38,480
up €38,480 (+142%), from €27,103 to €65,584
- Financial charges -€2,485
down €2,485 (-7.5%), from €32,914 to €30,429
- Taxes +€1,716
up €1,716 (+4,577%), from €37 to €1,753
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 | €1,664,388 | €2,781,647 | +€1.1m | +67.1% |
| Formation expenses | 20 | €582 | - | -€582 | |
| Fixed assets | 21/28 | €1,543,298 | €2,491,852 | +€948,553 | +61.5% |
| Tangible fixed assets | 22/27 | €1,543,298 | €2,491,852 | +€948,553 | +61.5% |
| Land and buildings | 22 | €1,543,298 | €2,491,852 | +€948,553 | +61.5% |
| Current assets | 29/58 | €120,508 | €289,795 | +€169,288 | +140% |
| Cash at bank and in hand | 54/58 | €116,008 | €271,322 | +€155,315 | +134% |
| Deferred charges and accrued income | 490/1 | €4,500 | €18,473 | +€13,973 | +311% |
| Total equity and liabilities | 10/49 | €1,664,388 | €2,781,647 | +€1.1m | +67.1% |
| Equity | 10/15 | €512,447 | €517,263 | +€4,817 | +0.9% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €12,447 | €17,263 | +€4,817 | +38.7% |
| Distributable reserves | 133 | €12,447 | €17,263 | +€4,817 | +38.7% |
| Amounts payable | 17/49 | €1,151,941 | €2,264,383 | +€1.1m | +96.6% |
| Amounts payable after more than one year | 17 | €865,448 | €797,162 | -€68,286 | -7.9% |
| Financial debts | 170/4 | €865,448 | €794,312 | -€71,136 | -8.2% |
| Other amounts payable | 178/9 | - | €2,850 | +€2,850 | |
| Amounts payable within one year | 42/48 | €286,493 | €1,467,221 | +€1.2m | +412% |
| Current portion of amounts payable after more than one year | 42 | €71,136 | €71,136 | = | 0.0% |
| Trade debts | 44 | - | €291,526 | +€291,526 | |
| Suppliers | 440/4 | - | €291,526 | +€291,526 | |
| Taxes, remuneration and social security | 45 | €37 | €1,791 | +€1,753 | +4,677% |
| Taxes | 450/3 | €37 | €1,791 | +€1,753 | +4,677% |
| Other amounts payable | 47/48 | €215,320 | €1,102,769 | +€887,449 | +412% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,103 | €65,584 | +€38,480 | +142% |
| Other operating charges | 640/8 | €1,880 | €2,624 | +€744 | +39.6% |
| Gross operating margin | 9900 | €61,088 | €105,207 | +€44,119 | +72.2% |
| Operating profit (loss) | 9901 | €32,104 | €36,999 | +€4,895 | +15.2% |
| Financial income | 75/76B | €947 | - | -€947 | |
| Recurring financial income | 75 | €947 | - | -€947 | |
| Financial charges | 65/66B | €32,914 | €30,429 | -€2,485 | -7.5% |
| Recurring financial charges | 65 | €32,914 | €30,429 | -€2,485 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €138 | €6,570 | +€6,433 | +4,677% |
| Income taxes | 67/77 | €37 | €1,753 | +€1,716 | +4,577% |
| Profit (loss) for the period | 9904 | €100 | €4,817 | +€4,717 | +4,714% |
| Profit (loss) for the period to be appropriated | 9905 | €100 | €4,817 | +€4,717 | +4,714% |
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 20 October 2026 via checked.be.