COHU: 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.
COHU
Largest movements
- Cash +€13,064
up €13,064 (+51.8%), from €25,205 to €38,269
mainly Net result for the year (+€8,863) and Depreciation (+€5,388)
- Tangible fixed assets -€5,240
down €5,240 (-17.4%), from €30,122 to €24,882
of which Plant, machinery and equipment: -€3,885
- Current portion of long-term debt -€9,100
down €9,100 (-84.3%), from €10,800 to €1,700
- Profit (loss) carried forward +€8,863
up €8,863 (+38.0%), from €23,305 to €32,167
- Tax, wage and social debts +€5,274
up €5,274 (+26.8%), from €19,644 to €24,917
of which Taxes: +€3,268
- Trade debts +€2,262
up €2,262 (+45.4%), from €4,982 to €7,244
- Debts after one year -€1,700
no longer reported in 2025 (was €1,700)
- Gross operating margin -€9,341
down €9,341 (-7.8%), from €120,472 to €111,131
- Staff costs +€4,913
up €4,913 (+5.6%), from €87,576 to €92,489
- Other operating charges -€1,531
down €1,531 (-68.2%), from €2,244 to €713
- Taxes -€1,362
down €1,362 (-35.8%), from €3,803 to €2,441
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 | €65,589 | €72,777 | +€7,188 | +11.0% |
| Formation expenses | 20 | €407 | €259 | -€148 | -36.4% |
| Fixed assets | 21/28 | €32,972 | €27,732 | -€5,240 | -15.9% |
| Tangible fixed assets | 22/27 | €30,122 | €24,882 | -€5,240 | -17.4% |
| Plant, machinery and equipment | 23 | €23,741 | €19,856 | -€3,885 | -16.4% |
| Furniture and vehicles | 24 | €6,381 | €5,026 | -€1,355 | -21.2% |
| Financial fixed assets | 28 | €2,850 | €2,850 | = | 0.0% |
| Current assets | 29/58 | €32,210 | €44,786 | +€12,576 | +39.0% |
| Stocks and contracts in progress | 3 | €5,321 | €5,082 | -€238 | -4.5% |
| Stocks | 30/36 | €5,321 | €5,082 | -€238 | -4.5% |
| Amounts receivable within one year | 40/41 | €1,435 | €1,434 | -€1 | -0.1% |
| Trade receivables | 40 | €1 | - | -€1 | |
| Other amounts receivable | 41 | €1,434 | €1,434 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €25,205 | €38,269 | +€13,064 | +51.8% |
| Deferred charges and accrued income | 490/1 | €249 | - | -€249 | |
| Total equity and liabilities | 10/49 | €65,589 | €72,777 | +€7,188 | +11.0% |
| Equity | 10/15 | €25,805 | €34,667 | +€8,863 | +34.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,305 | €32,167 | +€8,863 | +38.0% |
| Amounts payable | 17/49 | €39,784 | €38,109 | -€1,675 | -4.2% |
| Amounts payable after more than one year | 17 | €1,700 | - | -€1,700 | |
| Financial debts | 170/4 | €1,700 | - | -€1,700 | |
| Amounts payable within one year | 42/48 | €36,638 | €36,498 | -€140 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €10,800 | €1,700 | -€9,100 | -84.3% |
| Trade debts | 44 | €4,982 | €7,244 | +€2,262 | +45.4% |
| Suppliers | 440/4 | €4,982 | €7,244 | +€2,262 | +45.4% |
| Taxes, remuneration and social security | 45 | €19,644 | €24,917 | +€5,274 | +26.8% |
| Taxes | 450/3 | €6,361 | €9,629 | +€3,268 | +51.4% |
| Remuneration and social security | 454/9 | €13,283 | €15,289 | +€2,006 | +15.1% |
| Other amounts payable | 47/48 | €1,213 | €2,637 | +€1,424 | +117.4% |
| Accrued charges and deferred income | 492/3 | €1,446 | €1,612 | +€165 | +11.4% |
| Non-recurring operating income | 76A | - | €681 | +€681 | |
| Remuneration, social security and pensions | 62 | €87,576 | €92,489 | +€4,913 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,388 | €5,388 | = | 0.0% |
| Other operating charges | 640/8 | €2,244 | €713 | -€1,531 | -68.2% |
| Non-recurring operating charges | 66A | €3,445 | - | -€3,445 | |
| Gross operating margin | 9900 | €120,472 | €111,131 | -€9,341 | -7.8% |
| Operating profit (loss) | 9901 | €21,818 | €12,542 | -€9,277 | -42.5% |
| Financial charges | 65/66B | €1,625 | €1,238 | -€388 | -23.9% |
| Recurring financial charges | 65 | €1,625 | €1,238 | -€388 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €20,193 | €11,304 | -€8,889 | -44.0% |
| Income taxes | 67/77 | €3,803 | €2,441 | -€1,362 | -35.8% |
| Profit (loss) for the period | 9904 | €16,390 | €8,863 | -€7,527 | -45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,390 | €8,863 | -€7,527 | -45.9% |
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 8 October 2026 via checked.be.