COCQUIBUS: 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.
COCQUIBUS
Largest movements
- Tangible fixed assets -€9,122
down €9,122 (-16.6%), from €54,979 to €45,857
- Receivables within one year +€4,258
up €4,258 (+21.1%), from €20,186 to €24,444
of which Trade receivables: +€4,918
- Cash -€3,878
down €3,878 (-17.0%), from €22,787 to €18,909
mainly Tax, wage and social debts (-€25,053) and Accrued charges and deferred income (-€9,049)
- Tax, wage and social debts -€25,053
down €25,053 (-61.7%), from €40,618 to €15,565
of which Taxes: -€18,520
- Trade debts +€16,754
up €16,754 (+30.3%), from €55,350 to €72,104
- Other debts +€11,956
up €11,956 (+35.6%), from €33,608 to €45,564
- Profit (loss) carried forward +€9,508
up €9,508 (+2.3%), from -€418,175 to -€408,667
- Accrued charges and deferred income -€9,049
no longer reported in 2024 (was €9,049)
- Other operating charges -€17,896
down €17,896 (-66.4%), from €26,951 to €9,055
- Gross operating margin -€16,535
down €16,535 (-13.1%), from €126,543 to €110,008
- Staff costs -€16,178
down €16,178 (-17.1%), from €94,468 to €78,290
- Write-downs +€10,141
up €10,141 (+72.2%), from -€14,048 to -€3,907
- Depreciation -€5,962
down €5,962 (-39.2%), from €15,218 to €9,256
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.
Derived cash bridge
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 | €101,904 | €92,820 | -€9,084 | -8.9% |
| Fixed assets | 21/28 | €55,384 | €46,127 | -€9,257 | -16.7% |
| Intangible fixed assets | 21 | €405 | €270 | -€135 | -33.3% |
| Tangible fixed assets | 22/27 | €54,979 | €45,857 | -€9,122 | -16.6% |
| Leasing and similar rights | 25 | €54,979 | €45,857 | -€9,122 | -16.6% |
| Current assets | 29/58 | €46,520 | €46,693 | +€173 | +0.4% |
| Stocks and contracts in progress | 3 | €3,086 | €3,340 | +€254 | +8.2% |
| Stocks | 30/36 | €3,086 | €3,340 | +€254 | +8.2% |
| Amounts receivable within one year | 40/41 | €20,186 | €24,444 | +€4,258 | +21.1% |
| Trade receivables | 40 | €18,809 | €23,727 | +€4,918 | +26.1% |
| Other amounts receivable | 41 | €1,377 | €717 | -€660 | -47.9% |
| Cash at bank and in hand | 54/58 | €22,787 | €18,909 | -€3,878 | -17.0% |
| Deferred charges and accrued income | 490/1 | €461 | - | -€461 | |
| Total equity and liabilities | 10/49 | €101,904 | €92,820 | -€9,084 | -8.9% |
| Equity | 10/15 | -€104,758 | -€95,250 | +€9,508 | +9.1% |
| Contributions | 10/11 | €139,052 | €139,052 | -€0 | 0.0% |
| Reserves | 13 | €174,364 | €174,365 | +€1 | 0.0% |
| Non-distributable reserves | 130/1 | €3,814 | €3,814 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €3,814 | €3,814 | +€0 | 0.0% |
| Distributable reserves | 133 | €170,551 | €170,551 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€418,175 | -€408,667 | +€9,508 | +2.3% |
| Amounts payable | 17/49 | €206,662 | €188,070 | -€18,592 | -9.0% |
| Amounts payable after more than one year | 17 | €45,474 | €37,716 | -€7,758 | -17.1% |
| Financial debts | 170/4 | €45,474 | €37,716 | -€7,758 | -17.1% |
| Amounts payable within one year | 42/48 | €152,139 | €150,354 | -€1,785 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €10,547 | €7,758 | -€2,789 | -26.4% |
| Financial debts | 43 | €12,015 | €9,363 | -€2,652 | -22.1% |
| Credit institutions | 430/8 | €12,015 | €9,363 | -€2,652 | -22.1% |
| Trade debts | 44 | €55,350 | €72,104 | +€16,754 | +30.3% |
| Suppliers | 440/4 | €55,350 | €72,104 | +€16,754 | +30.3% |
| Taxes, remuneration and social security | 45 | €40,618 | €15,565 | -€25,053 | -61.7% |
| Taxes | 450/3 | €28,315 | €9,795 | -€18,520 | -65.4% |
| Remuneration and social security | 454/9 | €12,303 | €5,770 | -€6,533 | -53.1% |
| Other amounts payable | 47/48 | €33,608 | €45,564 | +€11,956 | +35.6% |
| Accrued charges and deferred income | 492/3 | €9,049 | - | -€9,049 | |
| Remuneration, social security and pensions | 62 | €94,468 | €78,290 | -€16,178 | -17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,218 | €9,256 | -€5,962 | -39.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€14,048 | -€3,907 | +€10,141 | +72.2% |
| Other operating charges | 640/8 | €26,951 | €9,055 | -€17,896 | -66.4% |
| Gross operating margin | 9900 | €126,543 | €110,008 | -€16,535 | -13.1% |
| Operating profit (loss) | 9901 | €3,954 | €17,314 | +€13,360 | +338% |
| Financial income | 75/76B | €826 | €6 | -€820 | -99.3% |
| Recurring financial income | 75 | €826 | €6 | -€820 | -99.3% |
| Financial charges | 65/66B | €5,048 | €4,668 | -€380 | -7.5% |
| Recurring financial charges | 65 | €5,048 | €4,668 | -€380 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | -€268 | €12,652 | +€12,920 | |
| Income taxes | 67/77 | -€142 | €3,144 | +€3,286 | |
| Profit (loss) for the period | 9904 | -€126 | €9,508 | +€9,634 | |
| Profit (loss) for the period to be appropriated | 9905 | -€126 | €9,508 | +€9,634 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.