COTTERELL COMMODITIES INTERNATIONAL: 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.
What changed
COTTERELL COMMODITIES INTERNATIONAL
NACE 52.100, Warehousing and storage
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€16,328
2024 · -€45,891+€29,563
Equity
-€58,162
2024 · -€41,834-€16,328
Cash
-
2024 · €53-€53
Balance sheet total
€2.0m
2024 · €1.9m+€78,319
Largest movements
Assets
- Receivables within one year +€219,625
up €219,625 (+14.1%), from €1.6m to €1.8m
of which Trade receivables: +€231,590
- Deferred charges and accrued income -€133,574
down €133,574 (-54.5%), from €245,009 to €111,436
Equity and liabilities
- Other debts +€807,948
up €807,948 (+114%), from €710,980 to €1.5m
- Trade debts -€548,817
down €548,817 (-62.7%), from €875,859 to €327,042
- Accrued charges and deferred income -€95,543
down €95,543 (-82.8%), from €115,412 to €19,869
- Tax, wage and social debts -€72,938
down €72,938 (-34.9%), from €208,969 to €136,032
of which Taxes: -€48,583
Income statement
- Services and other goods +€440,760
up €440,760 (+11.2%), from €3.9m to €4.4m
- Turnover +€289,433
up €289,433 (+6.5%), from €4.5m to €4.8m
- Staff costs -€99,499
down €99,499 (-19.3%), from €514,635 to €415,136
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.
Result 2024
-€45,891
Turnover
+€289,433
Other operating income
-€6,291
Services and other goods
-€440,760
Staff costs
+€99,499
Depreciation
+€4,450
Provisions
-€8,008
Other operating charges
-€22,861
Other operating items
+€125,090
Financial income
-€5,017
Financial charges
-€6,174
Taxes
+€203
Result 2025
-€16,328
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€769
Investment
+€717
Financing
€0
Cash 2024
€53
From operations (derived)
-€769
Net result for the year
-€16,328
Depreciation
+€6,963
Receivables within one year
-€219,625
Deferred charges and accrued income
+€133,574
Provisions
+€3,996
Trade debts
-€548,817
Tax, wage and social debts
-€72,938
Other debts
+€807,948
Accrued charges and deferred income
-€95,543
Investment (derived)
+€717
Investment in fixed assets (net)
+€717
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,900,557 | €1,978,876 | +€78,319 | +4.1% |
| Fixed assets | 21/28 | €92,878 | €85,199 | -€7,680 | -8.3% |
| Tangible fixed assets | 22/27 | €13,522 | €6,559 | -€6,963 | -51.5% |
| Plant, machinery and equipment | 23 | €13,117 | €6,559 | -€6,559 | -50.0% |
| Furniture and vehicles | 24 | €404 | €0 | -€404 | -100% |
| Financial fixed assets | 28 | €79,357 | €78,640 | -€717 | -0.9% |
| Affiliated companies | 280/1 | €61,500 | €61,500 | = | 0.0% |
| Participating interests | 280 | €61,500 | €61,500 | = | 0.0% |
| Other financial fixed assets | 284/8 | €17,857 | €17,140 | -€717 | -4.0% |
| Shares | 284 | €400 | €400 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €17,457 | €16,740 | -€717 | -4.1% |
| Current assets | 29/58 | €1,807,679 | €1,893,678 | +€85,998 | +4.8% |
| Amounts receivable within one year | 40/41 | €1,562,617 | €1,782,242 | +€219,625 | +14.1% |
| Trade receivables | 40 | €1,550,449 | €1,782,039 | +€231,590 | +14.9% |
| Other amounts receivable | 41 | €12,168 | €203 | -€11,966 | -98.3% |
| Cash at bank and in hand | 54/58 | €53 | - | -€53 | |
| Deferred charges and accrued income | 490/1 | €245,009 | €111,436 | -€133,574 | -54.5% |
| Total equity and liabilities | 10/49 | €1,900,557 | €1,978,876 | +€78,319 | +4.1% |
| Equity | 10/15 | -€41,834 | -€58,162 | -€16,328 | -39.0% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €89,896 | €88,069 | -€1,827 | -2.0% |
| Non-distributable reserves | 130/1 | €86,800 | €86,800 | = | 0.0% |
| Legal reserve | 130 | €86,800 | €86,800 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,096 | €1,269 | -€1,827 | -59.0% |
| Profit (loss) carried forward | 14 | -€631,729 | -€646,231 | -€14,501 | -2.3% |
| Provisions and deferred taxes | 16 | €31,171 | €35,167 | +€3,996 | +12.8% |
| Provisions for liabilities and charges | 160/5 | €29,395 | €34,000 | +€4,605 | +15.7% |
| Environmental obligations | 163 | €29,395 | €34,000 | +€4,605 | +15.7% |
| Deferred taxes | 168 | €1,776 | €1,167 | -€609 | -34.3% |
| Amounts payable | 17/49 | €1,911,221 | €2,001,871 | +€90,651 | +4.7% |
| Amounts payable within one year | 42/48 | €1,795,809 | €1,982,002 | +€186,193 | +10.4% |
| Trade debts | 44 | €875,859 | €327,042 | -€548,817 | -62.7% |
| Suppliers | 440/4 | €875,859 | €327,042 | -€548,817 | -62.7% |
| Taxes, remuneration and social security | 45 | €208,969 | €136,032 | -€72,938 | -34.9% |
| Taxes | 450/3 | €143,264 | €94,681 | -€48,583 | -33.9% |
| Remuneration and social security | 454/9 | €65,706 | €41,351 | -€24,354 | -37.1% |
| Other amounts payable | 47/48 | €710,980 | €1,518,929 | +€807,948 | +114% |
| Accrued charges and deferred income | 492/3 | €115,412 | €19,869 | -€95,543 | -82.8% |
| Operating income | 70/76A | €4,473,945 | €4,882,178 | +€408,232 | +9.1% |
| Turnover | 70 | €4,463,660 | €4,753,093 | +€289,433 | +6.5% |
| Other operating income | 74 | €10,286 | €3,995 | -€6,291 | -61.2% |
| Non-recurring operating income | 76A | - | €125,090 | +€125,090 | |
| Operating charges | 60/66A | €4,501,414 | €4,869,094 | +€367,680 | +8.2% |
| Services and other goods | 61 | €3,949,601 | €4,390,361 | +€440,760 | +11.2% |
| Remuneration, social security and pensions | 62 | €514,635 | €415,136 | -€99,499 | -19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,413 | €6,963 | -€4,450 | -39.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€3,404 | €4,605 | +€8,008 | |
| Other operating charges | 640/8 | €29,169 | €52,030 | +€22,861 | +78.4% |
| Operating profit (loss) | 9901 | -€27,468 | €13,084 | +€40,552 | |
| Financial income | 75/76B | €5,017 | - | -€5,017 | |
| Recurring financial income | 75 | €5,017 | - | -€5,017 | |
| Other financial income | 752/9 | €5,017 | - | -€5,017 | |
| Financial charges | 65/66B | €23,500 | €29,674 | +€6,174 | +26.3% |
| Recurring financial charges | 65 | €23,500 | €29,674 | +€6,174 | +26.3% |
| Debt charges | 650 | €21,006 | €26,034 | +€5,028 | +23.9% |
| Other financial charges | 652/9 | €2,494 | €3,640 | +€1,146 | +45.9% |
| Profit (loss) for the period before taxes | 9903 | -€45,950 | -€16,590 | +€29,360 | +63.9% |
| Transfer from deferred taxes | 780 | €609 | €609 | = | 0.0% |
| Income taxes | 67/77 | €549 | €347 | -€203 | -36.9% |
| Taxes | 670/3 | €549 | €347 | -€203 | -36.9% |
| Profit (loss) for the period | 9904 | -€45,891 | -€16,328 | +€29,563 | +64.4% |
| Transfer from tax-exempt reserves | 789 | €1,827 | €1,827 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,064 | -€14,501 | +€29,563 | +67.1% |
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 30 October 2026 via checked.be.