COCREATE CONSULTANCY: 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.
COCREATE CONSULTANCY
Largest movements
- Cash +€4,592
up €4,592 (+14.2%), from €32,234 to €36,826
mainly Net result for the year (+€14,979) and Deferred charges and accrued income (+€1,083)
- Receivables within one year +€4,380
up €4,380 (+12.8%), from €34,174 to €38,553
of which Other amounts receivable: +€15,010
- Deferred charges and accrued income -€1,083
down €1,083 (-62.5%), from €1,733 to €650
- Tangible fixed assets +€869
up €869 (+66.5%), from €1,308 to €2,177
of which Plant, machinery and equipment: +€1,200
- Reserves +€14,979
up €14,979 (+47.8%), from €31,345 to €46,324
- Trade debts -€4,818
down €4,818 (-71.6%), from €6,727 to €1,909
- Other debts -€2,307
down €2,307 (-100.0%), from €2,307 to €0
- Tax, wage and social debts +€903
up €903 (+3.2%), from €28,520 to €29,423
- Gross operating margin -€19,657
down €19,657 (-46.2%), from €42,521 to €22,864
- Taxes -€3,173
down €3,173 (-34.9%), from €9,096 to €5,923
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.
Cash bridge derived
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 | €69,899 | €78,656 | +€8,757 | +12.5% |
| Fixed assets | 21/28 | €1,758 | €2,627 | +€869 | +49.4% |
| Tangible fixed assets | 22/27 | €1,308 | €2,177 | +€869 | +66.5% |
| Plant, machinery and equipment | 23 | €553 | €1,753 | +€1,200 | +216.8% |
| Furniture and vehicles | 24 | €754 | €424 | -€331 | -43.8% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €68,142 | €76,029 | +€7,888 | +11.6% |
| Amounts receivable within one year | 40/41 | €34,174 | €38,553 | +€4,380 | +12.8% |
| Trade receivables | 40 | €34,172 | €23,542 | -€10,630 | -31.1% |
| Other amounts receivable | 41 | €2 | €15,012 | +€15,010 | +872676.2% |
| Cash at bank and in hand | 54/58 | €32,234 | €36,826 | +€4,592 | +14.2% |
| Deferred charges and accrued income | 490/1 | €1,733 | €650 | -€1,083 | -62.5% |
| Total equity and liabilities | 10/49 | €69,899 | €78,656 | +€8,757 | +12.5% |
| Equity | 10/15 | €32,345 | €47,324 | +€14,979 | +46.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €31,345 | €46,324 | +€14,979 | +47.8% |
| Distributable reserves | 133 | €31,345 | €46,324 | +€14,979 | +47.8% |
| Amounts payable | 17/49 | €37,554 | €31,332 | -€6,222 | -16.6% |
| Amounts payable within one year | 42/48 | €37,554 | €31,332 | -€6,222 | -16.6% |
| Trade debts | 44 | €6,727 | €1,909 | -€4,818 | -71.6% |
| Suppliers | 440/4 | €6,727 | €1,909 | -€4,818 | -71.6% |
| Taxes, remuneration and social security | 45 | €28,520 | €29,423 | +€903 | +3.2% |
| Taxes | 450/3 | €28,520 | €29,423 | +€903 | +3.2% |
| Other amounts payable | 47/48 | €2,307 | €0 | -€2,307 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €350 | €672 | +€322 | +91.9% |
| Other operating charges | 640/8 | €764 | €362 | -€402 | -52.6% |
| Gross operating margin | 9900 | €42,521 | €22,864 | -€19,657 | -46.2% |
| Operating profit (loss) | 9901 | €41,407 | €21,829 | -€19,578 | -47.3% |
| Financial income | 75/76B | - | €148 | +€148 | |
| Recurring financial income | 75 | - | €148 | +€148 | |
| Financial charges | 65/66B | €966 | €1,075 | +€109 | +11.3% |
| Recurring financial charges | 65 | €966 | €1,075 | +€109 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €40,441 | €20,902 | -€19,539 | -48.3% |
| Income taxes | 67/77 | €9,096 | €5,923 | -€3,173 | -34.9% |
| Profit (loss) for the period | 9904 | €31,345 | €14,979 | -€16,365 | -52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €31,345 | €14,979 | -€16,365 | -52.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.