COCQUYT JOHAN: 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.
COCQUYT JOHAN
Largest movements
- Current investments +€184,226
up €184,226 (+18.0%), from €1.0m to €1.2m
- Cash -€64,328
down €64,328 (-64.9%), from €99,090 to €34,762
mainly Current investments (-€184,226) and Contributions, distributions and other (-€125,852)
- Reserves +€110,973
up €110,973 (+10.3%), from €1.1m to €1.2m
- Financial income -€46,428
down €46,428 (-80.2%), from €57,906 to €11,478
- Gross operating margin +€32,464
up €32,464 (+10.5%), from €310,325 to €342,789
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 | €1,158,794 | €1,261,362 | +€102,568 | +8.9% |
| Fixed assets | 21/28 | €26,758 | €16,836 | -€9,922 | -37.1% |
| Tangible fixed assets | 22/27 | €26,758 | €16,836 | -€9,922 | -37.1% |
| Furniture and vehicles | 24 | €26,758 | €16,836 | -€9,922 | -37.1% |
| Current assets | 29/58 | €1,132,036 | €1,244,526 | +€112,490 | +9.9% |
| Amounts receivable within one year | 40/41 | €9,189 | €1,360 | -€7,829 | -85.2% |
| Trade receivables | 40 | €168 | €178 | +€10 | +6.0% |
| Other amounts receivable | 41 | €9,021 | €1,182 | -€7,839 | -86.9% |
| Current investments | 50/53 | €1,023,757 | €1,207,983 | +€184,226 | +18.0% |
| Cash at bank and in hand | 54/58 | €99,090 | €34,762 | -€64,328 | -64.9% |
| Deferred charges and accrued income | 490/1 | €0 | €421 | +€421 | |
| Total equity and liabilities | 10/49 | €1,158,794 | €1,261,362 | +€102,568 | +8.9% |
| Equity | 10/15 | €1,105,326 | €1,216,299 | +€110,973 | +10.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,081,183 | €1,192,155 | +€110,973 | +10.3% |
| Distributable reserves | 133 | €1,081,183 | €1,192,155 | +€110,973 | +10.3% |
| Profit (loss) carried forward | 14 | €17,943 | €17,943 | = | 0.0% |
| Amounts payable | 17/49 | €53,468 | €45,063 | -€8,405 | -15.7% |
| Amounts payable within one year | 42/48 | €53,468 | €45,063 | -€8,405 | -15.7% |
| Trade debts | 44 | €5,392 | €4,750 | -€642 | -11.9% |
| Suppliers | 440/4 | €5,392 | €4,750 | -€642 | -11.9% |
| Advances received on contracts in progress | 46 | €7,488 | €3,363 | -€4,125 | -55.1% |
| Taxes, remuneration and social security | 45 | €31,519 | €28,002 | -€3,517 | -11.2% |
| Taxes | 450/3 | €31,519 | €28,002 | -€3,517 | -11.2% |
| Other amounts payable | 47/48 | €9,069 | €8,948 | -€121 | -1.3% |
| Non-recurring operating income | 76A | - | €2,500 | +€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,922 | €9,922 | = | 0.0% |
| Other operating charges | 640/8 | €1,316 | €1,360 | +€44 | +3.4% |
| Gross operating margin | 9900 | €310,325 | €342,789 | +€32,464 | +10.5% |
| Operating profit (loss) | 9901 | €299,087 | €331,507 | +€32,419 | +10.8% |
| Financial income | 75/76B | €57,906 | €11,478 | -€46,428 | -80.2% |
| Recurring financial income | 75 | €57,906 | €11,478 | -€46,428 | -80.2% |
| Financial charges | 65/66B | €1,355 | €1,085 | -€270 | -20.0% |
| Recurring financial charges | 65 | €1,355 | €1,085 | -€270 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €355,638 | €341,900 | -€13,738 | -3.9% |
| Income taxes | 67/77 | €101,648 | €105,075 | +€3,427 | +3.4% |
| Profit (loss) for the period | 9904 | €253,990 | €236,824 | -€17,165 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €253,990 | €236,824 | -€17,165 | -6.8% |
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 17 October 2026 via checked.be.