COGHENAFFAIR: 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.
COGHENAFFAIR
Largest movements
- Cash +€8,369
up €8,369 (+17.6%), from €47,596 to €55,965
mainly Net result for the year (+€14,843) and Depreciation (+€7,535)
- Tangible fixed assets -€5,975
down €5,975 (-50.7%), from €11,796 to €5,821
of which Furniture and vehicles: -€7,499
- Profit (loss) carried forward +€14,843
up €14,843 (+303%), from €4,905 to €19,748
- Tax, wage and social debts -€7,768
down €7,768 (-63.3%), from €12,281 to €4,513
- Other debts -€4,448
down €4,448 (-54.4%), from €8,173 to €3,725
- Gross operating margin +€3,931
up €3,931 (+15.5%), from €25,411 to €29,342
- Taxes +€707
up €707 (+16.0%), from €4,414 to €5,121
- Other operating charges -€669
down €669 (-35.1%), from €1,904 to €1,235
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 | €66,547 | €68,868 | +€2,321 | +3.5% |
| Fixed assets | 21/28 | €11,796 | €5,821 | -€5,975 | -50.7% |
| Tangible fixed assets | 22/27 | €11,796 | €5,821 | -€5,975 | -50.7% |
| Furniture and vehicles | 24 | €11,796 | €4,296 | -€7,499 | -63.6% |
| Other tangible fixed assets | 26 | - | €1,525 | +€1,525 | |
| Current assets | 29/58 | €54,751 | €63,047 | +€8,296 | +15.2% |
| Amounts receivable within one year | 40/41 | €6,685 | €6,685 | = | 0.0% |
| Trade receivables | 40 | €6,685 | €6,685 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €47,596 | €55,965 | +€8,369 | +17.6% |
| Deferred charges and accrued income | 490/1 | €470 | €397 | -€73 | -15.5% |
| Total equity and liabilities | 10/49 | €66,547 | €68,868 | +€2,321 | +3.5% |
| Equity | 10/15 | €45,205 | €60,048 | +€14,843 | +32.8% |
| Contributions | 10/11 | €40,300 | €40,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,905 | €19,748 | +€14,843 | +303% |
| Amounts payable | 17/49 | €21,342 | €8,820 | -€12,522 | -58.7% |
| Amounts payable within one year | 42/48 | €20,931 | €8,422 | -€12,509 | -59.8% |
| Trade debts | 44 | €477 | €184 | -€293 | -61.3% |
| Suppliers | 440/4 | €477 | €184 | -€293 | -61.3% |
| Taxes, remuneration and social security | 45 | €12,281 | €4,513 | -€7,768 | -63.3% |
| Taxes | 450/3 | €12,281 | €4,513 | -€7,768 | -63.3% |
| Other amounts payable | 47/48 | €8,173 | €3,725 | -€4,448 | -54.4% |
| Accrued charges and deferred income | 492/3 | €411 | €398 | -€13 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,499 | €7,535 | +€35 | +0.5% |
| Other operating charges | 640/8 | €1,904 | €1,235 | -€669 | -35.1% |
| Gross operating margin | 9900 | €25,411 | €29,342 | +€3,931 | +15.5% |
| Operating profit (loss) | 9901 | €16,007 | €20,572 | +€4,565 | +28.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €613 | €609 | -€3 | -0.5% |
| Recurring financial charges | 65 | €613 | €609 | -€3 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €15,395 | €19,964 | +€4,569 | +29.7% |
| Income taxes | 67/77 | €4,414 | €5,121 | +€707 | +16.0% |
| Profit (loss) for the period | 9904 | €10,981 | €14,843 | +€3,862 | +35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,981 | €14,843 | +€3,862 | +35.2% |
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 25 October 2026 via checked.be.