COQUUS: 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.
COQUUS
Largest movements
- Receivables within one year -€48,636
down €48,636 (-70.9%), from €68,568 to €19,932
of which Trade receivables: -€48,645
- Tangible fixed assets -€31,678
down €31,678 (-2.5%), from €1.3m to €1.2m
of which Land and buildings: -€59,710
- Cash +€26,030
up €26,030 (+225.0%), from €11,571 to €37,601
mainly Depreciation (+€83,961) and Receivables within one year (+€48,636)
- Debts after one year -€46,955
down €46,955 (-5.3%), from €890,332 to €843,377
- Trade debts -€35,955
down €35,955 (-45.9%), from €78,291 to €42,336
- Other debts +€14,966
up €14,966 (+11.2%), from €133,550 to €148,516
- Gross operating margin -€50,491
down €50,491 (-15.0%), from €335,879 to €285,388
- Staff costs -€36,707
down €36,707 (-22.3%), from €164,931 to €128,223
- Financial charges -€28,843
down €28,843 (-40.4%), from €71,426 to €42,584
- Depreciation +€7,339
up €7,339 (+9.6%), from €76,622 to €83,961
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 | €1,376,850 | €1,322,074 | -€54,776 | -4.0% |
| Fixed assets | 21/28 | €1,273,048 | €1,241,370 | -€31,678 | -2.5% |
| Tangible fixed assets | 22/27 | €1,273,048 | €1,241,370 | -€31,678 | -2.5% |
| Land and buildings | 22 | €1,198,800 | €1,139,090 | -€59,710 | -5.0% |
| Plant, machinery and equipment | 23 | €48,385 | €58,673 | +€10,288 | +21.3% |
| Furniture and vehicles | 24 | €25,863 | €43,607 | +€17,743 | +68.6% |
| Current assets | 29/58 | €103,802 | €80,704 | -€23,098 | -22.3% |
| Stocks and contracts in progress | 3 | €23,289 | €23,171 | -€117 | -0.5% |
| Stocks | 30/36 | €23,289 | €23,171 | -€117 | -0.5% |
| Amounts receivable within one year | 40/41 | €68,568 | €19,932 | -€48,636 | -70.9% |
| Trade receivables | 40 | €68,163 | €19,518 | -€48,645 | -71.4% |
| Other amounts receivable | 41 | €405 | €414 | +€9 | +2.2% |
| Cash at bank and in hand | 54/58 | €11,571 | €37,601 | +€26,030 | +225.0% |
| Deferred charges and accrued income | 490/1 | €374 | - | -€374 | |
| Total equity and liabilities | 10/49 | €1,376,850 | €1,322,074 | -€54,776 | -4.0% |
| Equity | 10/15 | €210,425 | €223,500 | +€13,075 | +6.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €41,825 | €54,900 | +€13,075 | +31.3% |
| Distributable reserves | 133 | €41,825 | €54,900 | +€13,075 | +31.3% |
| Amounts payable | 17/49 | €1,166,425 | €1,098,574 | -€67,851 | -5.8% |
| Amounts payable after more than one year | 17 | €890,332 | €843,377 | -€46,955 | -5.3% |
| Financial debts | 170/4 | €890,332 | €843,377 | -€46,955 | -5.3% |
| Amounts payable within one year | 42/48 | €270,358 | €255,196 | -€15,162 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €40,220 | €41,955 | +€1,735 | +4.3% |
| Trade debts | 44 | €78,291 | €42,336 | -€35,955 | -45.9% |
| Suppliers | 440/4 | €78,291 | €42,336 | -€35,955 | -45.9% |
| Taxes, remuneration and social security | 45 | €18,298 | €22,390 | +€4,092 | +22.4% |
| Taxes | 450/3 | €16,932 | €18,917 | +€1,985 | +11.7% |
| Remuneration and social security | 454/9 | €1,366 | €3,473 | +€2,108 | +154.4% |
| Other amounts payable | 47/48 | €133,550 | €148,516 | +€14,966 | +11.2% |
| Accrued charges and deferred income | 492/3 | €5,734 | - | -€5,734 | |
| Non-recurring operating income | 76A | €22,429 | €30,537 | +€8,108 | +36.1% |
| Remuneration, social security and pensions | 62 | €164,931 | €128,223 | -€36,707 | -22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,622 | €83,961 | +€7,339 | +9.6% |
| Other operating charges | 640/8 | €5,177 | €6,989 | +€1,812 | +35.0% |
| Non-recurring operating charges | 66A | €806 | €362 | -€444 | -55.1% |
| Gross operating margin | 9900 | €335,879 | €285,388 | -€50,491 | -15.0% |
| Operating profit (loss) | 9901 | €88,343 | €65,852 | -€22,491 | -25.5% |
| Financial income | 75/76B | €287 | €51 | -€237 | -82.4% |
| Recurring financial income | 75 | €287 | €51 | -€237 | -82.4% |
| Financial charges | 65/66B | €71,426 | €42,584 | -€28,843 | -40.4% |
| Recurring financial charges | 65 | €71,426 | €42,584 | -€28,843 | -40.4% |
| Profit (loss) for the period before taxes | 9903 | €17,204 | €23,319 | +€6,115 | +35.5% |
| Income taxes | 67/77 | €7,201 | €10,244 | +€3,044 | +42.3% |
| Profit (loss) for the period | 9904 | €10,003 | €13,075 | +€3,072 | +30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,003 | €13,075 | +€3,072 | +30.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.