COKA: 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.
COKA
Largest movements
- Receivables within one year -€31,017
down €31,017 (-59.3%), from €52,271 to €21,254
of which Trade receivables: -€30,849
- Deferred charges and accrued income -€9,000
down €9,000 (-100.0%), from €9,000 to €0
- Tangible fixed assets -€4,083
down €4,083 (-1.7%), from €238,719 to €234,636
of which Land and buildings: -€7,896
- Advances received -€53,876
down €53,876 (-100.0%), from €53,876 to €0
- Other debts +€50,724
up €50,724 (+44.4%), from €114,131 to €164,856
- Debts after one year -€28,649
down €28,649 (-36.3%), from €78,947 to €50,299
- Profit (loss) carried forward -€12,936
down €12,936 (-24.3%), from -€53,340 to -€66,276
- Financial charges +€3,838
up €3,838 (+147.2%), from €2,608 to €6,446
- Depreciation +€1,348
up €1,348 (+14.5%), from €9,267 to €10,614
- Other operating charges +€660
up €660 (+133.7%), from €493 to €1,153
- Gross operating margin +€646
up €646 (+14.0%), from €4,628 to €5,274
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €303,350 | €259,344 | -€44,007 | -14.5% |
| Fixed assets | 21/28 | €238,719 | €234,636 | -€4,083 | -1.7% |
| Tangible fixed assets | 22/27 | €238,719 | €234,636 | -€4,083 | -1.7% |
| Land and buildings | 22 | €223,995 | €216,100 | -€7,896 | -3.5% |
| Plant, machinery and equipment | 23 | - | €5,429 | +€5,429 | |
| Furniture and vehicles | 24 | €14,723 | €13,107 | -€1,616 | -11.0% |
| Current assets | 29/58 | €64,632 | €24,708 | -€39,924 | -61.8% |
| Stocks and contracts in progress | 3 | €562 | €764 | +€201 | +35.8% |
| Stocks | 30/36 | €562 | €764 | +€201 | +35.8% |
| Amounts receivable within one year | 40/41 | €52,271 | €21,254 | -€31,017 | -59.3% |
| Trade receivables | 40 | €52,103 | €21,254 | -€30,849 | -59.2% |
| Other amounts receivable | 41 | €168 | €0 | -€168 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,798 | €2,690 | -€108 | -3.9% |
| Deferred charges and accrued income | 490/1 | €9,000 | €0 | -€9,000 | -100.0% |
| Total equity and liabilities | 10/49 | €303,350 | €259,344 | -€44,007 | -14.5% |
| Equity | 10/15 | €26,660 | €13,724 | -€12,936 | -48.5% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,340 | -€66,276 | -€12,936 | -24.3% |
| Amounts payable | 17/49 | €276,691 | €245,620 | -€31,071 | -11.2% |
| Amounts payable after more than one year | 17 | €78,947 | €50,299 | -€28,649 | -36.3% |
| Financial debts | 170/4 | €78,947 | €50,299 | -€28,649 | -36.3% |
| Amounts payable within one year | 42/48 | €197,743 | €195,321 | -€2,422 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €28,138 | €28,649 | +€511 | +1.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,011 | €341 | -€670 | -66.3% |
| Suppliers | 440/4 | €1,011 | €341 | -€670 | -66.3% |
| Advances received on contracts in progress | 46 | €53,876 | €0 | -€53,876 | -100.0% |
| Taxes, remuneration and social security | 45 | €587 | €1,476 | +€889 | +151.3% |
| Taxes | 450/3 | €587 | €1,476 | +€889 | +151.3% |
| Other amounts payable | 47/48 | €114,131 | €164,856 | +€50,724 | +44.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,267 | €10,614 | +€1,348 | +14.5% |
| Other operating charges | 640/8 | €493 | €1,153 | +€660 | +133.7% |
| Gross operating margin | 9900 | €4,628 | €5,274 | +€646 | +14.0% |
| Operating profit (loss) | 9901 | -€5,132 | -€6,494 | -€1,362 | -26.5% |
| Financial income | 75/76B | €20 | €4 | -€16 | -81.5% |
| Recurring financial income | 75 | €20 | €4 | -€16 | -81.5% |
| Financial charges | 65/66B | €2,608 | €6,446 | +€3,838 | +147.2% |
| Recurring financial charges | 65 | €2,608 | €6,446 | +€3,838 | +147.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,720 | -€12,936 | -€5,216 | -67.6% |
| Profit (loss) for the period | 9904 | -€7,720 | -€12,936 | -€5,216 | -67.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,720 | -€12,936 | -€5,216 | -67.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.