COCRIN Consulting: 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.
COCRIN Consulting
Largest movements
- Tangible fixed assets -€35,535
down €35,535 (-6.1%), from €580,458 to €544,923
of which Land and buildings: -€26,655
- Receivables within one year -€27,826
down €27,826 (-35.4%), from €78,613 to €50,787
of which Trade receivables: -€26,749
- Trade debts -€85,709
down €85,709 (-71.2%), from €120,402 to €34,693
- Other debts +€25,905
up €25,905 (+45.0%), from €57,538 to €83,443
- Debts after one year -€24,518
down €24,518 (-6.0%), from €405,660 to €381,142
- Tax, wage and social debts +€8,392
up €8,392 (+206%), from €4,064 to €12,456
- Gross operating margin +€37,459
up €37,459 (+44.1%), from €84,921 to €122,380
- Taxes +€8,371
up €8,371 (+128%), from €6,528 to €14,898
- Depreciation -€4,772
down €4,772 (-11.7%), from €40,903 to €36,131
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 | €737,827 | €669,694 | -€68,134 | -9.2% |
| Fixed assets | 21/28 | €580,458 | €544,923 | -€35,535 | -6.1% |
| Tangible fixed assets | 22/27 | €580,458 | €544,923 | -€35,535 | -6.1% |
| Land and buildings | 22 | €568,312 | €541,657 | -€26,655 | -4.7% |
| Furniture and vehicles | 24 | €12,147 | €3,266 | -€8,880 | -73.1% |
| Current assets | 29/58 | €157,369 | €124,770 | -€32,599 | -20.7% |
| Amounts receivable within one year | 40/41 | €78,613 | €50,787 | -€27,826 | -35.4% |
| Trade receivables | 40 | €71,437 | €44,689 | -€26,749 | -37.4% |
| Other amounts receivable | 41 | €7,176 | €6,099 | -€1,078 | -15.0% |
| Cash at bank and in hand | 54/58 | €64,925 | €63,611 | -€1,314 | -2.0% |
| Deferred charges and accrued income | 490/1 | €13,831 | €10,372 | -€3,459 | -25.0% |
| Total equity and liabilities | 10/49 | €737,827 | €669,694 | -€68,134 | -9.2% |
| Equity | 10/15 | €126,173 | €133,441 | +€7,268 | +5.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €111,173 | €118,441 | +€7,268 | +6.5% |
| Amounts payable | 17/49 | €611,654 | €536,252 | -€75,402 | -12.3% |
| Amounts payable after more than one year | 17 | €405,660 | €381,142 | -€24,518 | -6.0% |
| Financial debts | 170/4 | €405,660 | €381,142 | -€24,518 | -6.0% |
| Amounts payable within one year | 42/48 | €205,995 | €155,111 | -€50,884 | -24.7% |
| Current portion of amounts payable after more than one year | 42 | €23,990 | €24,518 | +€529 | +2.2% |
| Trade debts | 44 | €120,402 | €34,693 | -€85,709 | -71.2% |
| Suppliers | 440/4 | €120,402 | €34,693 | -€85,709 | -71.2% |
| Taxes, remuneration and social security | 45 | €4,064 | €12,456 | +€8,392 | +206% |
| Taxes | 450/3 | €4,064 | €12,456 | +€8,392 | +206% |
| Other amounts payable | 47/48 | €57,538 | €83,443 | +€25,905 | +45.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,903 | €36,131 | -€4,772 | -11.7% |
| Other operating charges | 640/8 | €2,070 | €1,928 | -€143 | -6.9% |
| Gross operating margin | 9900 | €84,921 | €122,380 | +€37,459 | +44.1% |
| Operating profit (loss) | 9901 | €41,947 | €84,321 | +€42,374 | +101% |
| Financial income | 75/76B | €13 | €0 | -€13 | -100% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -100% |
| Financial charges | 65/66B | €11,957 | €12,155 | +€198 | +1.7% |
| Recurring financial charges | 65 | €11,957 | €12,155 | +€198 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €30,004 | €72,166 | +€42,163 | +141% |
| Income taxes | 67/77 | €6,528 | €14,898 | +€8,371 | +128% |
| Profit (loss) for the period | 9904 | €23,476 | €57,268 | +€33,792 | +144% |
| Profit (loss) for the period to be appropriated | 9905 | €23,476 | €57,268 | +€33,792 | +144% |
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.