CoCru: 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.
CoCru
Largest movements
- Cash +€13,765
up €13,765 (+25.2%), from €54,636 to €68,400
mainly Net result for the year (+€39,422) and Depreciation (+€1,485)
- Receivables within one year +€9,819
up €9,819 (+56.4%), from €17,417 to €27,236
of which Trade receivables: +€9,091
- Tangible fixed assets +€3,648
up €3,648 (+30.8%), from €11,848 to €15,496
of which Other tangible fixed assets: +€2,498
- Reserves +€39,422
up €39,422 (+79.3%), from €49,683 to €89,105
- Tax, wage and social debts -€9,077
down €9,077 (-30.6%), from €29,646 to €20,569
- Accrued charges and deferred income -€2,790
down €2,790 (-90.5%), from €3,084 to €294
- Gross operating margin -€20,244
down €20,244 (-27.8%), from €72,920 to €52,675
- Taxes -€8,969
down €8,969 (-44.0%), from €20,390 to €11,420
- Depreciation -€894
down €894 (-37.6%), from €2,379 to €1,485
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 | €85,588 | €113,049 | +€27,462 | +32.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €11,848 | €15,496 | +€3,648 | +30.8% |
| Tangible fixed assets | 22/27 | €11,848 | €15,496 | +€3,648 | +30.8% |
| Plant, machinery and equipment | 23 | €746 | €958 | +€211 | +28.3% |
| Furniture and vehicles | 24 | €1,583 | €2,521 | +€939 | +59.3% |
| Other tangible fixed assets | 26 | €9,520 | €12,017 | +€2,498 | +26.2% |
| Current assets | 29/58 | €73,739 | €97,553 | +€23,814 | +32.3% |
| Amounts receivable within one year | 40/41 | €17,417 | €27,236 | +€9,819 | +56.4% |
| Trade receivables | 40 | €17,417 | €26,507 | +€9,091 | +52.2% |
| Other amounts receivable | 41 | - | €729 | +€729 | |
| Cash at bank and in hand | 54/58 | €54,636 | €68,400 | +€13,765 | +25.2% |
| Deferred charges and accrued income | 490/1 | €1,687 | €1,917 | +€230 | +13.6% |
| Total equity and liabilities | 10/49 | €85,588 | €113,049 | +€27,462 | +32.1% |
| Equity | 10/15 | €52,683 | €92,105 | +€39,422 | +74.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €49,683 | €89,105 | +€39,422 | +79.3% |
| Distributable reserves | 133 | €49,683 | €89,105 | +€39,422 | +79.3% |
| Amounts payable | 17/49 | €32,905 | €20,944 | -€11,961 | -36.3% |
| Amounts payable within one year | 42/48 | €29,820 | €20,650 | -€9,170 | -30.8% |
| Trade debts | 44 | €135 | €0 | -€135 | -100.0% |
| Suppliers | 440/4 | €135 | €0 | -€135 | -100.0% |
| Taxes, remuneration and social security | 45 | €29,646 | €20,569 | -€9,077 | -30.6% |
| Taxes | 450/3 | €29,646 | €20,569 | -€9,077 | -30.6% |
| Other amounts payable | 47/48 | €39 | €81 | +€42 | +107.0% |
| Accrued charges and deferred income | 492/3 | €3,084 | €294 | -€2,790 | -90.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,379 | €1,485 | -€894 | -37.6% |
| Other operating charges | 640/8 | €419 | €301 | -€119 | -28.3% |
| Gross operating margin | 9900 | €72,920 | €52,675 | -€20,244 | -27.8% |
| Operating profit (loss) | 9901 | €70,122 | €50,890 | -€19,232 | -27.4% |
| Financial income | 75/76B | €11 | - | -€11 | |
| Recurring financial income | 75 | €11 | - | -€11 | |
| Financial charges | 65/66B | €60 | €47 | -€13 | -21.1% |
| Recurring financial charges | 65 | €60 | €47 | -€13 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €70,072 | €50,842 | -€19,230 | -27.4% |
| Income taxes | 67/77 | €20,390 | €11,420 | -€8,969 | -44.0% |
| Profit (loss) for the period | 9904 | €49,683 | €39,422 | -€10,260 | -20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €49,683 | €39,422 | -€10,260 | -20.7% |
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 29 September 2026 via checked.be.