LA COCCINELLE: 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.
LA COCCINELLE
Largest movements
- Cash -€381
down €381 (-10.2%), from €3,726 to €3,345
mainly Net result for the year (-€10,258)
- Profit (loss) carried forward -€10,258
down €10,258 (-15.8%), from -€64,740 to -€74,998
- Trade debts +€8,828
up €8,828 (+15.8%), from €55,780 to €64,608
- Other debts +€1,049
up €1,049 (+13.1%), from €7,986 to €9,035
- Gross operating margin -€48,297
down €48,297, from €38,089 to -€10,208
- Other operating charges -€34,127
no longer reported in 2023 (was €34,127)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,226 | €4,845 | -€381 | -7.3% |
| Fixed assets | 21/28 | €1,500 | €1,500 | = | 0.0% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €3,726 | €3,345 | -€381 | -10.2% |
| Cash at bank and in hand | 54/58 | €3,726 | €3,345 | -€381 | -10.2% |
| Total equity and liabilities | 10/49 | €5,226 | €4,845 | -€381 | -7.3% |
| Equity | 10/15 | -€58,540 | -€68,798 | -€10,258 | -17.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,740 | -€74,998 | -€10,258 | -15.8% |
| Amounts payable | 17/49 | €63,766 | €73,643 | +€9,877 | +15.5% |
| Amounts payable within one year | 42/48 | €63,766 | €73,643 | +€9,877 | +15.5% |
| Trade debts | 44 | €55,780 | €64,608 | +€8,828 | +15.8% |
| Suppliers | 440/4 | €55,780 | €64,608 | +€8,828 | +15.8% |
| Other amounts payable | 47/48 | €7,986 | €9,035 | +€1,049 | +13.1% |
| Non-recurring operating income | 76A | €13,437 | - | -€13,437 | |
| Other operating charges | 640/8 | €34,127 | - | -€34,127 | |
| Non-recurring operating charges | 66A | €19,438 | - | -€19,438 | |
| Gross operating margin | 9900 | €38,089 | -€10,208 | -€48,297 | |
| Operating profit (loss) | 9901 | -€15,476 | -€10,208 | +€5,268 | +34.0% |
| Financial charges | 65/66B | €244 | €50 | -€194 | -79.3% |
| Recurring financial charges | 65 | €244 | €50 | -€194 | -79.3% |
| Profit (loss) for the period before taxes | 9903 | -€15,720 | -€10,258 | +€5,461 | +34.7% |
| Profit (loss) for the period | 9904 | -€15,720 | -€10,258 | +€5,461 | +34.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,720 | -€10,258 | +€5,461 | +34.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.