Cocquea: 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.
Cocquea
Largest movements
- Receivables within one year +€28,760
up €28,760 (+220.7%), from €13,028 to €41,788
of which Trade receivables: +€27,892
- Cash -€6,196
down €6,196 (-100.0%), from €6,196 to €0
mainly Receivables within one year (-€28,760) and Deferred charges and accrued income (-€202)
- Formation expenses -€1,195
down €1,195 (-100.0%), from €1,195 to €0
- Tangible fixed assets -€905
down €905 (-17.8%), from €5,084 to €4,179
of which Furniture and vehicles: -€575
- Trade debts +€12,809
up €12,809 (+43.0%), from €29,788 to €42,597
- Advances received +€5,677
up €5,677 (+8747.5%), from €65 to €5,742
- Profit (loss) carried forward +€1,802
up €1,802 (+29.5%), from -€6,103 to -€4,301
- Gross operating margin +€9,528
up €9,528, from -€3,361 to €6,168
- Depreciation +€1,006
up €1,006 (+92.0%), from €1,094 to €2,100
- Other operating charges +€462
up €462 (+27.6%), from €1,678 to €2,140
- Financial charges +€204
up €204 (+1191.9%), from €17 to €221
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 | €26,750 | €47,416 | +€20,666 | +77.3% |
| Formation expenses | 20 | €1,195 | €0 | -€1,195 | -100.0% |
| Fixed assets | 21/28 | €5,084 | €4,179 | -€905 | -17.8% |
| Tangible fixed assets | 22/27 | €5,084 | €4,179 | -€905 | -17.8% |
| Plant, machinery and equipment | 23 | €3,248 | €2,918 | -€330 | -10.2% |
| Furniture and vehicles | 24 | €1,837 | €1,262 | -€575 | -31.3% |
| Current assets | 29/58 | €20,471 | €43,237 | +€22,766 | +111.2% |
| Amounts receivable within one year | 40/41 | €13,028 | €41,788 | +€28,760 | +220.7% |
| Trade receivables | 40 | €10,600 | €38,492 | +€27,892 | +263.1% |
| Other amounts receivable | 41 | €2,428 | €3,296 | +€868 | +35.7% |
| Cash at bank and in hand | 54/58 | €6,196 | €0 | -€6,196 | -100.0% |
| Deferred charges and accrued income | 490/1 | €1,247 | €1,449 | +€202 | +16.2% |
| Total equity and liabilities | 10/49 | €26,750 | €47,416 | +€20,666 | +77.3% |
| Equity | 10/15 | -€3,103 | -€1,301 | +€1,802 | +58.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,103 | -€4,301 | +€1,802 | +29.5% |
| Amounts payable | 17/49 | €29,853 | €48,717 | +€18,864 | +63.2% |
| Amounts payable within one year | 42/48 | €29,853 | €48,717 | +€18,864 | +63.2% |
| Financial debts | 43 | - | €378 | +€378 | |
| Credit institutions | 430/8 | - | €378 | +€378 | |
| Trade debts | 44 | €29,788 | €42,597 | +€12,809 | +43.0% |
| Suppliers | 440/4 | €29,788 | €42,597 | +€12,809 | +43.0% |
| Advances received on contracts in progress | 46 | €65 | €5,742 | +€5,677 | +8747.5% |
| Remuneration, social security and pensions | 62 | - | €11 | +€11 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,094 | €2,100 | +€1,006 | +92.0% |
| Other operating charges | 640/8 | €1,678 | €2,140 | +€462 | +27.6% |
| Gross operating margin | 9900 | -€3,361 | €6,168 | +€9,528 | |
| Operating profit (loss) | 9901 | -€6,132 | €1,916 | +€8,048 | |
| Financial income | 75/76B | €46 | €106 | +€60 | +130.3% |
| Recurring financial income | 75 | €46 | €106 | +€60 | +130.3% |
| Financial charges | 65/66B | €17 | €221 | +€204 | +1191.9% |
| Recurring financial charges | 65 | €17 | €221 | +€204 | +1191.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,103 | €1,802 | +€7,905 | |
| Profit (loss) for the period | 9904 | -€6,103 | €1,802 | +€7,905 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,103 | €1,802 | +€7,905 |
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.