COHAUTEC: 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.
COHAUTEC
Largest movements
- Cash +€38,048
up €38,048 (+4.8%), from €800,245 to €838,292
mainly Receivables within one year (+€20,533) and Depreciation (+€10,257)
- Receivables within one year -€20,533
down €20,533 (-20.9%), from €98,419 to €77,886
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€6,931
down €6,931 (-25.3%), from €27,408 to €20,477
- Financial income +€2,649
up €2,649 (+36.5%), from €7,260 to €9,908
- Depreciation -€565
down €565 (-5.2%), from €10,822 to €10,257
- Taxes -€304
down €304 (-12.5%), from €2,421 to €2,117
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 | €1,196,965 | €1,204,136 | +€7,170 | +0.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €294,039 | €283,782 | -€10,257 | -3.5% |
| Tangible fixed assets | 22/27 | €294,039 | €283,782 | -€10,257 | -3.5% |
| Land and buildings | 22 | €293,667 | €283,782 | -€9,885 | -3.4% |
| Plant, machinery and equipment | 23 | €372 | €0 | -€372 | -100.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €902,926 | €920,353 | +€17,427 | +1.9% |
| Amounts receivable within one year | 40/41 | €98,419 | €77,886 | -€20,533 | -20.9% |
| Other amounts receivable | 41 | €98,419 | €77,886 | -€20,533 | -20.9% |
| Cash at bank and in hand | 54/58 | €800,245 | €838,292 | +€38,048 | +4.8% |
| Deferred charges and accrued income | 490/1 | €4,263 | €4,175 | -€87 | -2.1% |
| Total equity and liabilities | 10/49 | €1,196,965 | €1,204,136 | +€7,170 | +0.6% |
| Equity | 10/15 | €1,194,585 | €1,197,714 | +€3,128 | +0.3% |
| Contributions | 10/11 | €1,327,583 | €1,327,583 | = | 0.0% |
| Capital | 10 | €1,327,583 | €1,327,583 | = | 0.0% |
| Issued capital | 100 | €1,327,583 | €1,327,583 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€132,997 | -€129,869 | +€3,128 | +2.4% |
| Amounts payable | 17/49 | €2,380 | €6,422 | +€4,042 | +169.9% |
| Amounts payable within one year | 42/48 | €2,380 | €6,031 | +€3,651 | +153.4% |
| Trade debts | 44 | - | €131 | +€131 | |
| Suppliers | 440/4 | - | €131 | +€131 | |
| Taxes, remuneration and social security | 45 | €2,380 | €5,900 | +€3,520 | +147.9% |
| Taxes | 450/3 | €2,380 | €1,900 | -€480 | -20.2% |
| Remuneration and social security | 454/9 | - | €4,000 | +€4,000 | |
| Accrued charges and deferred income | 492/3 | - | €391 | +€391 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,822 | €10,257 | -€565 | -5.2% |
| Other operating charges | 640/8 | €14,279 | €14,203 | -€76 | -0.5% |
| Gross operating margin | 9900 | €27,408 | €20,477 | -€6,931 | -25.3% |
| Operating profit (loss) | 9901 | €2,307 | -€3,983 | -€6,289 | |
| Financial income | 75/76B | €7,260 | €9,908 | +€2,649 | +36.5% |
| Recurring financial income | 75 | €7,260 | €9,908 | +€2,649 | +36.5% |
| Financial charges | 65/66B | €947 | €680 | -€267 | -28.2% |
| Recurring financial charges | 65 | €947 | €680 | -€267 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €8,619 | €5,246 | -€3,373 | -39.1% |
| Income taxes | 67/77 | €2,421 | €2,117 | -€304 | -12.5% |
| Profit (loss) for the period | 9904 | €6,198 | €3,128 | -€3,069 | -49.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,198 | €3,128 | -€3,069 | -49.5% |
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 4 October 2026 via checked.be.