Cokoa: 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.
Cokoa
Largest movements
- Cash +€17,573
up €17,573 (+21.9%), from €80,401 to €97,974
mainly Depreciation (+€17,945) and Trade debts (+€17,060)
- Tangible fixed assets -€17,078
down €17,078 (-7.2%), from €238,411 to €221,334
- Receivables within one year +€9,876
up €9,876 (+31.7%), from €31,194 to €41,070
of which Trade receivables: +€8,071
- Deferred charges and accrued income -€6,104
down €6,104 (-68.1%), from €8,963 to €2,859
- Trade debts +€17,060
up €17,060 (+206.0%), from €8,281 to €25,340
- Debts after one year -€12,600
down €12,600 (-5.5%), from €230,854 to €218,254
- Profit (loss) carried forward +€10,286
up €10,286 (+216.3%), from €4,756 to €15,042
- Other debts -€9,153
down €9,153 (-21.4%), from €42,824 to €33,671
- Short-term financial debts -€4,243
down €4,243 (-100.0%), from €4,243 to €0
- Gross operating margin -€22,358
down €22,358 (-13.5%), from €166,095 to €143,737
- Staff costs -€15,223
down €15,223 (-12.8%), from €119,214 to €103,991
- Depreciation -€7,690
down €7,690 (-30.0%), from €25,635 to €17,945
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 | €372,578 | €375,621 | +€3,043 | +0.8% |
| Fixed assets | 21/28 | €239,781 | €222,704 | -€17,078 | -7.1% |
| Tangible fixed assets | 22/27 | €238,411 | €221,334 | -€17,078 | -7.2% |
| Land and buildings | 22 | €188,939 | €183,727 | -€5,212 | -2.8% |
| Plant, machinery and equipment | 23 | €10,886 | €7,120 | -€3,767 | -34.6% |
| Furniture and vehicles | 24 | €2,606 | €2,711 | +€105 | +4.0% |
| Other tangible fixed assets | 26 | €35,979 | €27,775 | -€8,204 | -22.8% |
| Financial fixed assets | 28 | €1,370 | €1,370 | = | 0.0% |
| Current assets | 29/58 | €132,797 | €152,918 | +€20,121 | +15.2% |
| Stocks and contracts in progress | 3 | €12,238 | €11,014 | -€1,224 | -10.0% |
| Stocks | 30/36 | €12,238 | €11,014 | -€1,224 | -10.0% |
| Amounts receivable within one year | 40/41 | €31,194 | €41,070 | +€9,876 | +31.7% |
| Trade receivables | 40 | €30,438 | €38,509 | +€8,071 | +26.5% |
| Other amounts receivable | 41 | €756 | €2,562 | +€1,806 | +238.8% |
| Cash at bank and in hand | 54/58 | €80,401 | €97,974 | +€17,573 | +21.9% |
| Deferred charges and accrued income | 490/1 | €8,963 | €2,859 | -€6,104 | -68.1% |
| Total equity and liabilities | 10/49 | €372,578 | €375,621 | +€3,043 | +0.8% |
| Equity | 10/15 | €25,381 | €35,667 | +€10,286 | +40.5% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Outside capital | 11 | €18,750 | €18,750 | = | 0.0% |
| Other | 1109/19 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €1,875 | €1,875 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,756 | €15,042 | +€10,286 | +216.3% |
| Amounts payable | 17/49 | €347,197 | €339,954 | -€7,243 | -2.1% |
| Amounts payable after more than one year | 17 | €230,854 | €218,254 | -€12,600 | -5.5% |
| Financial debts | 170/4 | €230,854 | €218,254 | -€12,600 | -5.5% |
| Amounts payable within one year | 42/48 | €102,338 | €107,695 | +€5,357 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €12,463 | €12,694 | +€231 | +1.9% |
| Financial debts | 43 | €4,243 | €0 | -€4,243 | -100.0% |
| Credit institutions | 430/8 | €4,243 | €0 | -€4,243 | -100.0% |
| Trade debts | 44 | €8,281 | €25,340 | +€17,060 | +206.0% |
| Suppliers | 440/4 | €8,281 | €25,340 | +€17,060 | +206.0% |
| Advances received on contracts in progress | 46 | €2,518 | €0 | -€2,518 | -100.0% |
| Taxes, remuneration and social security | 45 | €32,010 | €35,991 | +€3,980 | +12.4% |
| Taxes | 450/3 | €14,071 | €10,444 | -€3,628 | -25.8% |
| Remuneration and social security | 454/9 | €17,939 | €25,547 | +€7,608 | +42.4% |
| Other amounts payable | 47/48 | €42,824 | €33,671 | -€9,153 | -21.4% |
| Accrued charges and deferred income | 492/3 | €14,004 | €14,004 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €119,214 | €103,991 | -€15,223 | -12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,635 | €17,945 | -€7,690 | -30.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,611 | +€1,611 | |
| Other operating charges | 640/8 | €2,284 | €3,492 | +€1,208 | +52.9% |
| Gross operating margin | 9900 | €166,095 | €143,737 | -€22,358 | -13.5% |
| Operating profit (loss) | 9901 | €18,961 | €16,698 | -€2,264 | -11.9% |
| Financial income | 75/76B | €2 | €4 | +€1 | +52.7% |
| Recurring financial income | 75 | €2 | €4 | +€1 | +52.7% |
| Financial charges | 65/66B | €2,821 | €2,747 | -€74 | -2.6% |
| Recurring financial charges | 65 | €2,821 | €2,747 | -€74 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €16,143 | €13,954 | -€2,189 | -13.6% |
| Income taxes | 67/77 | €4,121 | €3,668 | -€453 | -11.0% |
| Profit (loss) for the period | 9904 | €12,022 | €10,286 | -€1,736 | -14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,022 | €10,286 | -€1,736 | -14.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.