Les Coccinelles: 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.
Les Coccinelles
Largest movements
- Current investments +€200,270
up €200,270 (+16,902%), from €1,185 to €201,455
- Cash -€106,146
down €106,146 (-40.3%), from €263,270 to €157,124
mainly Current investments (-€200,270) and Tax, wage and social debts (-€61,217)
- Receivables within one year -€99,577
down €99,577 (-16.6%), from €598,990 to €499,413
of which Other amounts receivable: -€127,202
- Tangible fixed assets -€58,818
down €58,818 (-18.4%), from €319,251 to €260,433
of which Other tangible fixed assets: -€99,436
- Financial fixed assets -€30,050
down €30,050 (-5.5%), from €550,905 to €520,855
- Tax, wage and social debts -€61,217
no longer reported in 2025 (was €61,217)
of which Taxes: -€58,181
- Accrued charges and deferred income -€34,056
down €34,056 (-88.1%), from €38,650 to €4,594
- Depreciation -€13,832
down €13,832 (-24.6%), from €56,134 to €42,302
- Gross operating margin -€13,214
down €13,214 (-15.5%), from €85,281 to €72,066
- Financial income -€4,061
down €4,061 (-23.8%), from €17,067 to €13,006
- Staff costs -€4,018
down €4,018 (-61.1%), from €6,578 to €2,560
- Other operating charges +€2,811
up €2,811 (+272%), from €1,035 to €3,845
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 | €1,742,806 | €1,640,857 | -€101,950 | -5.8% |
| Fixed assets | 21/28 | €870,156 | €781,288 | -€88,868 | -10.2% |
| Tangible fixed assets | 22/27 | €319,251 | €260,433 | -€58,818 | -18.4% |
| Land and buildings | 22 | €14,185 | €23,173 | +€8,988 | +63.4% |
| Plant, machinery and equipment | 23 | €2,389 | €1,255 | -€1,135 | -47.5% |
| Furniture and vehicles | 24 | €6,195 | €5,240 | -€955 | -15.4% |
| Other tangible fixed assets | 26 | €296,482 | €197,046 | -€99,436 | -33.5% |
| Assets under construction and advance payments | 27 | - | €33,719 | +€33,719 | |
| Financial fixed assets | 28 | €550,905 | €520,855 | -€30,050 | -5.5% |
| Current assets | 29/58 | €872,650 | €859,569 | -€13,082 | -1.5% |
| Stocks and contracts in progress | 3 | €4,972 | - | -€4,972 | |
| Contracts in progress | 37 | €4,972 | - | -€4,972 | |
| Amounts receivable within one year | 40/41 | €598,990 | €499,413 | -€99,577 | -16.6% |
| Trade receivables | 40 | €127,587 | €155,212 | +€27,625 | +21.7% |
| Other amounts receivable | 41 | €471,403 | €344,202 | -€127,202 | -27.0% |
| Current investments | 50/53 | €1,185 | €201,455 | +€200,270 | +16,902% |
| Cash at bank and in hand | 54/58 | €263,270 | €157,124 | -€106,146 | -40.3% |
| Deferred charges and accrued income | 490/1 | €4,233 | €1,576 | -€2,657 | -62.8% |
| Total equity and liabilities | 10/49 | €1,742,806 | €1,640,857 | -€101,950 | -5.8% |
| Equity | 10/15 | €1,549,249 | €1,534,143 | -€15,106 | -1.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,397,815 | €1,380,699 | -€17,117 | -1.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €36,115 | €31,690 | -€4,425 | -12.3% |
| Distributable reserves | 133 | €1,355,500 | €1,342,808 | -€12,692 | -0.9% |
| Profit (loss) carried forward | 14 | €89,433 | €91,444 | +€2,011 | +2.2% |
| Provisions and deferred taxes | 16 | €11,838 | €8,113 | -€3,725 | -31.5% |
| Provisions for liabilities and charges | 160/5 | €2,250 | - | -€2,250 | |
| Other liabilities and charges | 164/5 | €2,250 | - | -€2,250 | |
| Deferred taxes | 168 | €9,588 | €8,113 | -€1,475 | -15.4% |
| Amounts payable | 17/49 | €181,720 | €98,601 | -€83,119 | -45.7% |
| Amounts payable within one year | 42/48 | €143,070 | €94,007 | -€49,062 | -34.3% |
| Trade debts | 44 | €11,199 | €19,187 | +€7,988 | +71.3% |
| Suppliers | 440/4 | €11,199 | €19,187 | +€7,988 | +71.3% |
| Taxes, remuneration and social security | 45 | €61,217 | - | -€61,217 | |
| Taxes | 450/3 | €58,181 | - | -€58,181 | |
| Remuneration and social security | 454/9 | €3,036 | - | -€3,036 | |
| Other amounts payable | 47/48 | €70,654 | €74,820 | +€4,166 | +5.9% |
| Accrued charges and deferred income | 492/3 | €38,650 | €4,594 | -€34,056 | -88.1% |
| Remuneration, social security and pensions | 62 | €6,578 | €2,560 | -€4,018 | -61.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,134 | €42,302 | -€13,832 | -24.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€2,250 | -€2,250 | |
| Other operating charges | 640/8 | €1,035 | €3,845 | +€2,811 | +272% |
| Gross operating margin | 9900 | €85,281 | €72,066 | -€13,214 | -15.5% |
| Operating profit (loss) | 9901 | €21,533 | €25,608 | +€4,075 | +18.9% |
| Financial income | 75/76B | €17,067 | €13,006 | -€4,061 | -23.8% |
| Recurring financial income | 75 | €17,067 | €13,006 | -€4,061 | -23.8% |
| Financial charges | 65/66B | €801 | €711 | -€90 | -11.2% |
| Recurring financial charges | 65 | €801 | €711 | -€90 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €37,799 | €37,903 | +€104 | +0.3% |
| Transfer from deferred taxes | 780 | €3,345 | €1,475 | -€1,870 | -55.9% |
| Income taxes | 67/77 | €14,923 | €12,192 | -€2,731 | -18.3% |
| Profit (loss) for the period | 9904 | €26,221 | €27,186 | +€965 | +3.7% |
| Transfer from tax-exempt reserves | 789 | €8,877 | €4,425 | -€4,452 | -50.2% |
| Profit (loss) for the period to be appropriated | 9905 | €35,098 | €31,611 | -€3,487 | -9.9% |
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 1 November 2026 via checked.be.