LA COKILLE: what changed
LA COKILLE
Largest movements
- Cash +€11,807
up €11,807 (+55.1%), from €21,445 to €33,252
mainly Depreciation (+€11,091) and Deferred charges and accrued income (+€2,017)
- Tangible fixed assets -€7,091
down €7,091 (-31.6%), from €22,448 to €15,357
- Intangible fixed assets -€4,000
down €4,000 (-37.5%), from €10,667 to €6,667
- Deferred charges and accrued income -€2,017
down €2,017 (-43.8%), from €4,605 to €2,589
- Other debts -€2,716
down €2,716 (-11.6%), from €23,357 to €20,641
- Trade debts -€2,288
no longer reported in 2025 (was €2,288)
- Tax, wage and social debts +€1,815
up €1,815 (+44.1%), from €4,112 to €5,927
- Reserves +€1,800
up €1,800 (+45.0%), from €4,000 to €5,800
- Gross operating margin -€3,818
down €3,818 (-17.7%), from €21,579 to €17,760
- Taxes -€1,104
down €1,104 (-31.4%), from €3,516 to €2,411
- Financial charges -€709
down €709 (-30.6%), from €2,318 to €1,609
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 | €59,165 | €57,864 | -€1,301 | -2.2% |
| Fixed assets | 21/28 | €33,115 | €22,024 | -€11,091 | -33.5% |
| Intangible fixed assets | 21 | €10,667 | €6,667 | -€4,000 | -37.5% |
| Tangible fixed assets | 22/27 | €22,448 | €15,357 | -€7,091 | -31.6% |
| Furniture and vehicles | 24 | €22,448 | €15,357 | -€7,091 | -31.6% |
| Current assets | 29/58 | €26,050 | €35,840 | +€9,790 | +37.6% |
| Cash at bank and in hand | 54/58 | €21,445 | €33,252 | +€11,807 | +55.1% |
| Deferred charges and accrued income | 490/1 | €4,605 | €2,589 | -€2,017 | -43.8% |
| Total equity and liabilities | 10/49 | €59,165 | €57,864 | -€1,301 | -2.2% |
| Equity | 10/15 | €27,969 | €29,857 | +€1,888 | +6.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €4,000 | €5,800 | +€1,800 | +45.0% |
| Distributable reserves | 133 | €4,000 | €5,800 | +€1,800 | +45.0% |
| Profit (loss) carried forward | 14 | €11,569 | €11,657 | +€88 | +0.8% |
| Amounts payable | 17/49 | €31,197 | €28,007 | -€3,189 | -10.2% |
| Amounts payable within one year | 42/48 | €29,757 | €26,567 | -€3,189 | -10.7% |
| Trade debts | 44 | €2,288 | - | -€2,288 | |
| Suppliers | 440/4 | €2,288 | - | -€2,288 | |
| Taxes, remuneration and social security | 45 | €4,112 | €5,927 | +€1,815 | +44.1% |
| Taxes | 450/3 | €4,112 | €5,927 | +€1,815 | +44.1% |
| Other amounts payable | 47/48 | €23,357 | €20,641 | -€2,716 | -11.6% |
| Accrued charges and deferred income | 492/3 | €1,440 | €1,440 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,995 | €11,091 | +€97 | +0.9% |
| Other operating charges | 640/8 | €737 | €760 | +€24 | +3.2% |
| Gross operating margin | 9900 | €21,579 | €17,760 | -€3,818 | -17.7% |
| Operating profit (loss) | 9901 | €9,847 | €5,908 | -€3,939 | -40.0% |
| Financial charges | 65/66B | €2,318 | €1,609 | -€709 | -30.6% |
| Recurring financial charges | 65 | €2,318 | €1,609 | -€709 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €7,530 | €4,300 | -€3,230 | -42.9% |
| Income taxes | 67/77 | €3,516 | €2,411 | -€1,104 | -31.4% |
| Profit (loss) for the period | 9904 | €4,014 | €1,888 | -€2,126 | -53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,014 | €1,888 | -€2,126 | -53.0% |
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 5 November 2026 via checked.be.