CoHR: 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.
CoHR
Largest movements
- Tangible fixed assets -€11,684
down €11,684 (-26.6%), from €43,932 to €32,248
of which Furniture and vehicles: -€11,326
- Receivables within one year +€10,453
up €10,453 (+744%), from €1,405 to €11,858
of which Trade receivables: +€11,616
- Cash -€7,196
down €7,196 (-39.5%), from €18,224 to €11,028
mainly Receivables within one year (-€10,453) and Contributions, distributions and other (-€9,700)
- Deferred charges and accrued income +€1,463
up €1,463 (+78.7%), from €1,859 to €3,322
- Tax, wage and social debts -€6,045
down €6,045 (-34.2%), from €17,693 to €11,648
- Reserves -€3,623
down €3,623 (-31.3%), from €11,560 to €7,937
of which Distributable reserves: -€3,623
- Other debts +€3,097
up €3,097 (+19.4%), from €15,972 to €19,070
- Gross operating margin -€3,892
down €3,892 (-14.2%), from €27,373 to €23,481
- Depreciation -€729
down €729 (-5.9%), from €12,413 to €11,684
- Financial charges +€660
up €660 (+69.6%), from €948 to €1,608
- Taxes -€437
down €437 (-11.4%), from €3,837 to €3,401
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 | €65,420 | €58,457 | -€6,964 | -10.6% |
| Fixed assets | 21/28 | €43,932 | €32,248 | -€11,684 | -26.6% |
| Tangible fixed assets | 22/27 | €43,932 | €32,248 | -€11,684 | -26.6% |
| Plant, machinery and equipment | 23 | €357 | €0 | -€357 | -100% |
| Furniture and vehicles | 24 | €43,575 | €32,248 | -€11,326 | -26.0% |
| Current assets | 29/58 | €21,488 | €26,208 | +€4,720 | +22.0% |
| Amounts receivable within one year | 40/41 | €1,405 | €11,858 | +€10,453 | +744% |
| Trade receivables | 40 | €242 | €11,858 | +€11,616 | +4,800% |
| Other amounts receivable | 41 | €1,163 | €0 | -€1,163 | -100% |
| Cash at bank and in hand | 54/58 | €18,224 | €11,028 | -€7,196 | -39.5% |
| Deferred charges and accrued income | 490/1 | €1,859 | €3,322 | +€1,463 | +78.7% |
| Total equity and liabilities | 10/49 | €65,420 | €58,457 | -€6,964 | -10.6% |
| Equity | 10/15 | €30,160 | €26,537 | -€3,623 | -12.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,560 | €7,937 | -€3,623 | -31.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €9,700 | €6,077 | -€3,623 | -37.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €35,260 | €31,920 | -€3,341 | -9.5% |
| Amounts payable within one year | 42/48 | €35,260 | €31,920 | -€3,341 | -9.5% |
| Trade debts | 44 | €1,595 | €1,202 | -€393 | -24.6% |
| Suppliers | 440/4 | €1,595 | €1,202 | -€393 | -24.6% |
| Taxes, remuneration and social security | 45 | €17,693 | €11,648 | -€6,045 | -34.2% |
| Taxes | 450/3 | €17,693 | €11,648 | -€6,045 | -34.2% |
| Other amounts payable | 47/48 | €15,972 | €19,070 | +€3,097 | +19.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,413 | €11,684 | -€729 | -5.9% |
| Other operating charges | 640/8 | €570 | €842 | +€273 | +47.8% |
| Gross operating margin | 9900 | €27,373 | €23,481 | -€3,892 | -14.2% |
| Operating profit (loss) | 9901 | €14,391 | €10,955 | -€3,436 | -23.9% |
| Financial income | 75/76B | €95 | €131 | +€36 | +38.1% |
| Recurring financial income | 75 | €95 | €131 | +€36 | +38.1% |
| Financial charges | 65/66B | €948 | €1,608 | +€660 | +69.6% |
| Recurring financial charges | 65 | €948 | €1,608 | +€660 | +69.6% |
| Profit (loss) for the period before taxes | 9903 | €13,537 | €9,478 | -€4,059 | -30.0% |
| Income taxes | 67/77 | €3,837 | €3,401 | -€437 | -11.4% |
| Profit (loss) for the period | 9904 | €9,700 | €6,077 | -€3,623 | -37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,700 | €6,077 | -€3,623 | -37.4% |
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 13 October 2026 via checked.be.