COTON VALLEY: 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.
COTON VALLEY
Largest movements
- Receivables within one year +€41,711
up €41,711 (+287%), from €14,545 to €56,255
of which Other amounts receivable: +€49,304
- Cash -€17,882
down €17,882 (-29.1%), from €61,430 to €43,547
mainly Receivables within one year (-€41,711) and Investment in fixed assets (net) (-€16,116)
- Tangible fixed assets +€15,117
up €15,117 (+1,514%), from €998 to €16,116
of which Furniture and vehicles: +€15,117
- Profit (loss) carried forward +€26,186
up €26,186 (+139%), from €18,838 to €45,024
- Trade debts +€12,758
up €12,758 (+913%), from €1,397 to €14,156
- Depreciation -€1,396
down €1,396 (-58.3%), from €2,395 to €998
- Other operating charges -€899
down €899 (-65.3%), from €1,376 to €477
- Gross operating margin +€891
up €891 (+3.3%), from €26,773 to €27,664
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 | €77,343 | €116,289 | +€38,946 | +50.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €998 | €16,116 | +€15,117 | +1,514% |
| Tangible fixed assets | 22/27 | €998 | €16,116 | +€15,117 | +1,514% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €998 | €16,116 | +€15,117 | +1,514% |
| Current assets | 29/58 | €76,344 | €100,173 | +€23,828 | +31.2% |
| Stocks and contracts in progress | 3 | €370 | €370 | = | 0.0% |
| Stocks | 30/36 | €370 | €370 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,545 | €56,255 | +€41,711 | +287% |
| Trade receivables | 40 | €10,789 | €3,196 | -€7,593 | -70.4% |
| Other amounts receivable | 41 | €3,755 | €53,059 | +€49,304 | +1,313% |
| Cash at bank and in hand | 54/58 | €61,430 | €43,547 | -€17,882 | -29.1% |
| Total equity and liabilities | 10/49 | €77,343 | €116,289 | +€38,946 | +50.4% |
| Equity | 10/15 | €66,399 | €92,584 | +€26,186 | +39.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,961 | €28,961 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,101 | €17,101 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,838 | €45,024 | +€26,186 | +139% |
| Amounts payable | 17/49 | €10,944 | €23,704 | +€12,760 | +117% |
| Amounts payable within one year | 42/48 | €10,944 | €23,704 | +€12,760 | +117% |
| Trade debts | 44 | €1,397 | €14,156 | +€12,758 | +913% |
| Suppliers | 440/4 | €1,397 | €14,156 | +€12,758 | +913% |
| Taxes, remuneration and social security | 45 | €9,547 | €9,549 | +€2 | 0.0% |
| Taxes | 450/3 | €9,547 | €9,549 | +€2 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,395 | €998 | -€1,396 | -58.3% |
| Other operating charges | 640/8 | €1,376 | €477 | -€899 | -65.3% |
| Gross operating margin | 9900 | €26,773 | €27,664 | +€891 | +3.3% |
| Operating profit (loss) | 9901 | €23,002 | €26,188 | +€3,186 | +13.8% |
| Financial charges | 65/66B | €64 | €2 | -€62 | -96.6% |
| Recurring financial charges | 65 | €64 | €2 | -€62 | -96.6% |
| Profit (loss) for the period before taxes | 9903 | €22,938 | €26,186 | +€3,248 | +14.2% |
| Profit (loss) for the period | 9904 | €22,938 | €26,186 | +€3,248 | +14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,938 | €26,186 | +€3,248 | +14.2% |
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 25 October 2026 via checked.be.