COQUETTE: 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.
COQUETTE
Largest movements
- Intangible fixed assets -€22,857
down €22,857 (-25.0%), from €91,415 to €68,558
- Cash +€16,113
up €16,113 (+32.0%), from €50,421 to €66,534
mainly Other debts (+€48,011) and Net result for the year (+€24,212)
- Other debts +€48,011
up €48,011 (+1417.1%), from €3,388 to €51,399
- Profit (loss) carried forward -€34,788
down €34,788 (-47.5%), from €73,292 to €38,504
- Debts after one year -€28,145
down €28,145 (-63.1%), from €44,611 to €16,466
- Tax, wage and social debts +€8,850
up €8,850 (+346.1%), from €2,557 to €11,407
of which Taxes: +€8,850
- Gross operating margin -€24,586
down €24,586 (-29.2%), from €84,303 to €59,717
- Taxes -€3,866
down €3,866 (-36.7%), from €10,544 to €6,678
- Other operating charges -€3,855
down €3,855 (-97.3%), from €3,961 to €106
- Financial charges -€1,907
down €1,907 (-25.4%), from €7,495 to €5,588
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 | €155,771 | €149,082 | -€6,690 | -4.3% |
| Fixed assets | 21/28 | €92,553 | €69,420 | -€23,134 | -25.0% |
| Intangible fixed assets | 21 | €91,415 | €68,558 | -€22,857 | -25.0% |
| Tangible fixed assets | 22/27 | €1,139 | €862 | -€277 | -24.3% |
| Plant, machinery and equipment | 23 | €1,139 | €862 | -€277 | -24.3% |
| Current assets | 29/58 | €63,218 | €79,662 | +€16,444 | +26.0% |
| Amounts receivable within one year | 40/41 | €570 | €1,256 | +€686 | +120.4% |
| Trade receivables | 40 | €570 | €434 | -€135 | -23.8% |
| Other amounts receivable | 41 | - | €822 | +€822 | |
| Cash at bank and in hand | 54/58 | €50,421 | €66,534 | +€16,113 | +32.0% |
| Deferred charges and accrued income | 490/1 | €12,227 | €11,872 | -€355 | -2.9% |
| Total equity and liabilities | 10/49 | €155,771 | €149,082 | -€6,690 | -4.3% |
| Equity | 10/15 | €75,292 | €40,504 | -€34,788 | -46.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,292 | €38,504 | -€34,788 | -47.5% |
| Amounts payable | 17/49 | €80,479 | €108,578 | +€28,098 | +34.9% |
| Amounts payable after more than one year | 17 | €44,611 | €16,466 | -€28,145 | -63.1% |
| Financial debts | 170/4 | €44,611 | €16,466 | -€28,145 | -63.1% |
| Amounts payable within one year | 42/48 | €35,868 | €92,111 | +€56,243 | +156.8% |
| Current portion of amounts payable after more than one year | 42 | €29,334 | €28,145 | -€1,189 | -4.1% |
| Trade debts | 44 | €589 | €1,160 | +€571 | +97.0% |
| Suppliers | 440/4 | €589 | €1,160 | +€571 | +97.0% |
| Taxes, remuneration and social security | 45 | €2,557 | €11,407 | +€8,850 | +346.1% |
| Taxes | 450/3 | €544 | €9,394 | +€8,850 | +1627.4% |
| Remuneration and social security | 454/9 | €2,013 | €2,013 | = | 0.0% |
| Other amounts payable | 47/48 | €3,388 | €51,399 | +€48,011 | +1417.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,101 | €23,134 | +€32 | +0.1% |
| Other operating charges | 640/8 | €3,961 | €106 | -€3,855 | -97.3% |
| Gross operating margin | 9900 | €84,303 | €59,717 | -€24,586 | -29.2% |
| Operating profit (loss) | 9901 | €57,241 | €36,478 | -€20,763 | -36.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €7,495 | €5,588 | -€1,907 | -25.4% |
| Recurring financial charges | 65 | €7,495 | €5,588 | -€1,907 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €49,746 | €30,890 | -€18,855 | -37.9% |
| Income taxes | 67/77 | €10,544 | €6,678 | -€3,866 | -36.7% |
| Profit (loss) for the period | 9904 | €39,202 | €24,212 | -€14,990 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €39,202 | €24,212 | -€14,990 | -38.2% |
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 9 October 2026 via checked.be.