COCURA: 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.
COCURA
Largest movements
- Receivables after one year -€50,977
down €50,977 (-41.0%), from €124,409 to €73,433
- Receivables within one year +€9,112
up €9,112 (+19.9%), from €45,729 to €54,841
of which Trade receivables: +€8,722
- Cash +€3,176
up €3,176 (+495%), from €642 to €3,818
mainly Receivables after one year (+€50,977) and Net result for the year (+€11,084)
- Deferred charges and accrued income -€1,828
down €1,828 (-37.5%), from €4,874 to €3,046
- Debts after one year -€25,000
down €25,000 (-18.4%), from €136,000 to €111,000
- Other debts -€21,800
down €21,800 (-73.8%), from €29,521 to €7,721
- Profit (loss) carried forward +€11,084
up €11,084 (+54.9%), from -€20,205 to -€9,120
- Tax, wage and social debts -€3,537
no longer reported in 2025 (was €3,537)
- Gross operating margin +€8,667
up €8,667 (+153%), from €5,682 to €14,349
- Financial income -€1,828
down €1,828 (-44.9%), from €4,073 to €2,245
- Financial charges -€506
down €506 (-9.2%), from €5,484 to €4,978
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 | €175,654 | €135,137 | -€40,517 | -23.1% |
| Current assets | 29/58 | €175,654 | €135,137 | -€40,517 | -23.1% |
| Amounts receivable after more than one year | 29 | €124,409 | €73,433 | -€50,977 | -41.0% |
| Other amounts receivable | 291 | €124,409 | €73,433 | -€50,977 | -41.0% |
| Amounts receivable within one year | 40/41 | €45,729 | €54,841 | +€9,112 | +19.9% |
| Trade receivables | 40 | €45,606 | €54,327 | +€8,722 | +19.1% |
| Other amounts receivable | 41 | €123 | €513 | +€390 | +317% |
| Cash at bank and in hand | 54/58 | €642 | €3,818 | +€3,176 | +495% |
| Deferred charges and accrued income | 490/1 | €4,874 | €3,046 | -€1,828 | -37.5% |
| Total equity and liabilities | 10/49 | €175,654 | €135,137 | -€40,517 | -23.1% |
| Equity | 10/15 | €247 | €11,331 | +€11,084 | +4,496% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,205 | -€9,120 | +€11,084 | +54.9% |
| Amounts payable | 17/49 | €175,408 | €123,806 | -€51,601 | -29.4% |
| Amounts payable after more than one year | 17 | €136,000 | €111,000 | -€25,000 | -18.4% |
| Financial debts | 170/4 | €136,000 | €111,000 | -€25,000 | -18.4% |
| Amounts payable within one year | 42/48 | €33,968 | €7,866 | -€26,101 | -76.8% |
| Trade debts | 44 | €910 | €146 | -€764 | -84.0% |
| Suppliers | 440/4 | €910 | €146 | -€764 | -84.0% |
| Taxes, remuneration and social security | 45 | €3,537 | - | -€3,537 | |
| Taxes | 450/3 | €3,537 | - | -€3,537 | |
| Other amounts payable | 47/48 | €29,521 | €7,721 | -€21,800 | -73.8% |
| Accrued charges and deferred income | 492/3 | €5,440 | €4,940 | -€500 | -9.2% |
| Other operating charges | 640/8 | €525 | €531 | +€7 | +1.2% |
| Gross operating margin | 9900 | €5,682 | €14,349 | +€8,667 | +153% |
| Operating profit (loss) | 9901 | €5,157 | €13,817 | +€8,660 | +168% |
| Financial income | 75/76B | €4,073 | €2,245 | -€1,828 | -44.9% |
| Recurring financial income | 75 | €4,073 | €2,245 | -€1,828 | -44.9% |
| Financial charges | 65/66B | €5,484 | €4,978 | -€506 | -9.2% |
| Recurring financial charges | 65 | €5,484 | €4,978 | -€506 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €3,747 | €11,084 | +€7,337 | +196% |
| Profit (loss) for the period | 9904 | €3,747 | €11,084 | +€7,337 | +196% |
| Profit (loss) for the period to be appropriated | 9905 | €3,747 | €11,084 | +€7,337 | +196% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.