COTE BAROQUE: 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.
COTE BAROQUE
Largest movements
- Tangible fixed assets +€4,550
up €4,550 (+153%), from €2,970 to €7,520
of which Other tangible fixed assets: +€4,814
- Receivables within one year -€3,711
down €3,711 (-68.8%), from €5,398 to €1,687
of which Trade receivables: -€4,411
- Cash -€3,448
down €3,448 (-45.3%), from €7,614 to €4,165
mainly Net result for the year (-€29,741) and Investment in fixed assets (net) (-€6,713)
- Stocks and contracts +€2,786
up €2,786 (+526%), from €529 to €3,316
- Deferred charges and accrued income -€1,079
down €1,079 (-66.4%), from €1,624 to €545
- Profit (loss) carried forward -€29,741
down €29,741 (-111%), from -€26,807 to -€56,548
- Accrued charges and deferred income +€17,463
new in 2025: €17,463
- Other debts +€8,067
up €8,067 (+38.2%), from €21,098 to €29,165
- Trade debts +€7,310
up €7,310 (+359%), from €2,036 to €9,346
- Tax, wage and social debts -€4,002
down €4,002 (-23.7%), from €16,909 to €12,907
of which Taxes: -€5,701
- Gross operating margin -€38,157
down €38,157, from €18,662 to -€19,495
- Other operating charges -€4,146
down €4,146 (-93.8%), from €4,420 to €274
- Staff costs +€1,656
up €1,656 (+44.0%), from €3,766 to €5,422
- Financial charges -€583
down €583 (-29.6%), from €1,970 to €1,387
of which Financial charges: -€602
- Depreciation +€387
up €387 (+21.8%), from €1,777 to €2,164
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.
Derived cash bridge
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 | €19,236 | €18,333 | -€903 | -4.7% |
| Fixed assets | 21/28 | €4,070 | €8,620 | +€4,550 | +112% |
| Tangible fixed assets | 22/27 | €2,970 | €7,520 | +€4,550 | +153% |
| Plant, machinery and equipment | 23 | €2,970 | €2,489 | -€481 | -16.2% |
| Furniture and vehicles | 24 | - | €217 | +€217 | |
| Other tangible fixed assets | 26 | - | €4,814 | +€4,814 | |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €15,165 | €9,713 | -€5,453 | -36.0% |
| Stocks and contracts in progress | 3 | €529 | €3,316 | +€2,786 | +526% |
| Stocks | 30/36 | €529 | €3,316 | +€2,786 | +526% |
| Amounts receivable within one year | 40/41 | €5,398 | €1,687 | -€3,711 | -68.8% |
| Trade receivables | 40 | €4,411 | - | -€4,411 | |
| Other amounts receivable | 41 | €987 | €1,687 | +€700 | +71.0% |
| Cash at bank and in hand | 54/58 | €7,614 | €4,165 | -€3,448 | -45.3% |
| Deferred charges and accrued income | 490/1 | €1,624 | €545 | -€1,079 | -66.4% |
| Total equity and liabilities | 10/49 | €19,236 | €18,333 | -€903 | -4.7% |
| Equity | 10/15 | -€20,807 | -€50,548 | -€29,741 | -143% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,807 | -€56,548 | -€29,741 | -111% |
| Amounts payable | 17/49 | €40,043 | €68,881 | +€28,838 | +72.0% |
| Amounts payable within one year | 42/48 | €40,043 | €51,418 | +€11,375 | +28.4% |
| Trade debts | 44 | €2,036 | €9,346 | +€7,310 | +359% |
| Suppliers | 440/4 | €2,036 | €9,346 | +€7,310 | +359% |
| Taxes, remuneration and social security | 45 | €16,909 | €12,907 | -€4,002 | -23.7% |
| Taxes | 450/3 | €16,538 | €10,836 | -€5,701 | -34.5% |
| Remuneration and social security | 454/9 | €371 | €2,071 | +€1,700 | +458% |
| Other amounts payable | 47/48 | €21,098 | €29,165 | +€8,067 | +38.2% |
| Accrued charges and deferred income | 492/3 | - | €17,463 | +€17,463 | |
| Remuneration, social security and pensions | 62 | €3,766 | €5,422 | +€1,656 | +44.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,777 | €2,164 | +€387 | +21.8% |
| Other operating charges | 640/8 | €4,420 | €274 | -€4,146 | -93.8% |
| Non-recurring operating charges | 66A | €77 | €1,000 | +€923 | +1,201% |
| Gross operating margin | 9900 | €18,662 | -€19,495 | -€38,157 | |
| Operating profit (loss) | 9901 | €8,622 | -€28,355 | -€36,977 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,970 | €1,387 | -€583 | -29.6% |
| Recurring financial charges | 65 | €1,804 | €1,202 | -€602 | -33.4% |
| Non-recurring financial charges | 66B | €166 | €185 | +€19 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | €6,653 | -€29,741 | -€36,394 | |
| Profit (loss) for the period | 9904 | €6,653 | -€29,741 | -€36,394 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,653 | -€29,741 | -€36,394 |
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 27 October 2026 via checked.be.