CoHarvest: 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.
CoHarvest
Largest movements
- Tangible fixed assets +€339,989
up €339,989 (+23.8%), from €1.4m to €1.8m
of which Land and buildings: +€1.3m
- Cash +€56,874
up €56,874 (+881%), from €6,458 to €63,332
mainly Debts after one year (+€247,138) and Current portion of long-term debt (+€62,089)
- Receivables within one year -€18,570
down €18,570 (-99.6%), from €18,643 to €74
of which Other amounts receivable: -€18,643
- Debts after one year +€247,138
up €247,138 (+19.8%), from €1.2m to €1.5m
- Current portion of long-term debt +€62,089
new in 2025: €62,089
- Trade debts +€53,685
up €53,685 (+154%), from €34,869 to €88,553
- Profit (loss) carried forward -€34,636
down €34,636 (-83.3%), from -€41,575 to -€76,211
- Other debts +€22,400
up €22,400 (+11.2%), from €200,263 to €222,663
- Gross operating margin +€129,561
up €129,561, from -€18,109 to €111,453
- Financial charges +€69,484
up €69,484 (+405%), from €17,141 to €86,625
- Depreciation +€58,646
new in 2025: €58,646
- Other operating charges -€1,576
down €1,576 (-65.8%), from €2,393 to €818
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 | €1,453,204 | €1,832,196 | +€378,993 | +26.1% |
| Fixed assets | 21/28 | €1,428,103 | €1,768,092 | +€339,989 | +23.8% |
| Tangible fixed assets | 22/27 | €1,428,103 | €1,768,092 | +€339,989 | +23.8% |
| Land and buildings | 22 | €405,000 | €1,745,092 | +€1.3m | +331% |
| Assets under construction and advance payments | 27 | €1,023,103 | €23,000 | -€1.0m | -97.8% |
| Current assets | 29/58 | €25,101 | €64,105 | +€39,004 | +155% |
| Amounts receivable within one year | 40/41 | €18,643 | €74 | -€18,570 | -99.6% |
| Trade receivables | 40 | - | €74 | +€74 | |
| Other amounts receivable | 41 | €18,643 | - | -€18,643 | |
| Cash at bank and in hand | 54/58 | €6,458 | €63,332 | +€56,874 | +881% |
| Deferred charges and accrued income | 490/1 | - | €699 | +€699 | |
| Total equity and liabilities | 10/49 | €1,453,204 | €1,832,196 | +€378,993 | +26.1% |
| Equity | 10/15 | -€27,320 | -€61,956 | -€34,636 | -127% |
| Contributions | 10/11 | €14,255 | €14,255 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,575 | -€76,211 | -€34,636 | -83.3% |
| Amounts payable | 17/49 | €1,480,523 | €1,894,152 | +€413,629 | +27.9% |
| Amounts payable after more than one year | 17 | €1,245,391 | €1,492,529 | +€247,138 | +19.8% |
| Financial debts | 170/4 | €1,245,391 | €1,492,529 | +€247,138 | +19.8% |
| Amounts payable within one year | 42/48 | €235,132 | €388,738 | +€153,606 | +65.3% |
| Current portion of amounts payable after more than one year | 42 | - | €62,089 | +€62,089 | |
| Financial debts | 43 | - | €3,928 | +€3,928 | |
| Credit institutions | 430/8 | - | €3,928 | +€3,928 | |
| Trade debts | 44 | €34,869 | €88,553 | +€53,685 | +154% |
| Suppliers | 440/4 | €34,869 | €88,553 | +€53,685 | +154% |
| Advances received on contracts in progress | 46 | - | €8,790 | +€8,790 | |
| Taxes, remuneration and social security | 45 | - | €2,714 | +€2,714 | |
| Taxes | 450/3 | - | €2,714 | +€2,714 | |
| Other amounts payable | 47/48 | €200,263 | €222,663 | +€22,400 | +11.2% |
| Accrued charges and deferred income | 492/3 | - | €12,886 | +€12,886 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €58,646 | +€58,646 | |
| Other operating charges | 640/8 | €2,393 | €818 | -€1,576 | -65.8% |
| Gross operating margin | 9900 | -€18,109 | €111,453 | +€129,561 | |
| Operating profit (loss) | 9901 | -€20,502 | €51,989 | +€72,491 | |
| Financial charges | 65/66B | €17,141 | €86,625 | +€69,484 | +405% |
| Recurring financial charges | 65 | €17,141 | €86,625 | +€69,484 | +405% |
| Profit (loss) for the period before taxes | 9903 | -€37,643 | -€34,636 | +€3,007 | +8.0% |
| Profit (loss) for the period | 9904 | -€37,643 | -€34,636 | +€3,007 | +8.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,643 | -€34,636 | +€3,007 | +8.0% |
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 28 October 2026 via checked.be.