LA COCCINELLE: what changed
LA COCCINELLE
Largest movements
- Stocks and contracts -€4,514
down €4,514 (-18.4%), from €24,475 to €19,960
- Cash -€2,204
down €2,204 (-21.3%), from €10,360 to €8,156
mainly Other debts (-€9,844) and Trade debts (-€427)
- Receivables within one year -€912
down €912 (-63.5%), from €1,437 to €525
of which Trade receivables: -€899
- Tangible fixed assets -€719
down €719 (-100%), from €719 to €0
of which Plant, machinery and equipment: -€719
- Deferred charges and accrued income -€394
down €394 (-87.4%), from €450 to €57
- Other debts -€9,844
down €9,844 (-48.5%), from €20,316 to €10,472
- Profit (loss) carried forward +€825
up €825 (+132%), from €624 to €1,449
- Tax, wage and social debts +€703
up €703 (+77.1%), from €912 to €1,616
of which Taxes: +€574
- Trade debts -€427
down €427 (-3.1%), from €13,687 to €13,260
- Gross operating margin -€14,631
down €14,631 (-68.9%), from €21,224 to €6,593
- Staff costs +€1,844
up €1,844 (+621%), from €297 to €2,141
- Depreciation -€1,477
down €1,477 (-67.3%), from €2,196 to €719
- Financial charges +€794
up €794 (+58.3%), from €1,362 to €2,156
- Financial income -€228
down €228 (-83.6%), from €273 to €45
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,542 | €28,798 | -€8,743 | -23.3% |
| Fixed assets | 21/28 | €819 | €100 | -€719 | -87.8% |
| Tangible fixed assets | 22/27 | €719 | €0 | -€719 | -100% |
| Plant, machinery and equipment | 23 | €719 | €0 | -€719 | -100% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €36,722 | €28,698 | -€8,024 | -21.9% |
| Stocks and contracts in progress | 3 | €24,475 | €19,960 | -€4,514 | -18.4% |
| Stocks | 30/36 | €24,475 | €19,960 | -€4,514 | -18.4% |
| Amounts receivable within one year | 40/41 | €1,437 | €525 | -€912 | -63.5% |
| Trade receivables | 40 | €1,424 | €525 | -€899 | -63.1% |
| Other amounts receivable | 41 | €13 | €0 | -€13 | -100% |
| Cash at bank and in hand | 54/58 | €10,360 | €8,156 | -€2,204 | -21.3% |
| Deferred charges and accrued income | 490/1 | €450 | €57 | -€394 | -87.4% |
| Total equity and liabilities | 10/49 | €37,542 | €28,798 | -€8,743 | -23.3% |
| Equity | 10/15 | €2,626 | €3,451 | +€825 | +31.4% |
| Contributions | 10/11 | €2,002 | €2,002 | = | 0.0% |
| Profit (loss) carried forward | 14 | €624 | €1,449 | +€825 | +132% |
| Amounts payable | 17/49 | €34,916 | €25,347 | -€9,569 | -27.4% |
| Amounts payable within one year | 42/48 | €34,916 | €25,347 | -€9,569 | -27.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €13,687 | €13,260 | -€427 | -3.1% |
| Suppliers | 440/4 | €13,687 | €13,260 | -€427 | -3.1% |
| Taxes, remuneration and social security | 45 | €912 | €1,616 | +€703 | +77.1% |
| Taxes | 450/3 | €4 | €579 | +€574 | +13,115% |
| Remuneration and social security | 454/9 | €908 | €1,037 | +€129 | +14.2% |
| Other amounts payable | 47/48 | €20,316 | €10,472 | -€9,844 | -48.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €297 | €2,141 | +€1,844 | +621% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,196 | €719 | -€1,477 | -67.3% |
| Other operating charges | 640/8 | €780 | €796 | +€16 | +2.1% |
| Gross operating margin | 9900 | €21,224 | €6,593 | -€14,631 | -68.9% |
| Operating profit (loss) | 9901 | €17,951 | €2,936 | -€15,015 | -83.6% |
| Financial income | 75/76B | €273 | €45 | -€228 | -83.6% |
| Recurring financial income | 75 | €273 | €45 | -€228 | -83.6% |
| Financial charges | 65/66B | €1,362 | €2,156 | +€794 | +58.3% |
| Recurring financial charges | 65 | €1,362 | €2,156 | +€794 | +58.3% |
| Profit (loss) for the period before taxes | 9903 | €16,862 | €825 | -€16,037 | -95.1% |
| Profit (loss) for the period | 9904 | €16,862 | €825 | -€16,037 | -95.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,862 | €825 | -€16,037 | -95.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.