LES COCOTTES: 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 COCOTTES
Largest movements
- Receivables within one year +€67,296
up €67,296 (+465%), from €14,460 to €81,756
of which Other amounts receivable: +€64,674
- Cash -€56,401
down €56,401 (-66.4%), from €84,953 to €28,552
mainly Receivables within one year (-€67,296) and Investment in fixed assets (net) (-€18,323)
- Tangible fixed assets +€16,064
up €16,064 (+906%), from €1,773 to €17,837
of which Plant, machinery and equipment: +€13,658
- Stocks and contracts -€2,175
down €2,175 (-26.1%), from €8,320 to €6,145
- Intangible fixed assets -€1,920
down €1,920 (-14.6%), from €13,171 to €11,251
- Profit (loss) carried forward +€33,522
up €33,522 (+39.9%), from €84,015 to €117,537
- Tax, wage and social debts -€6,886
down €6,886 (-26.3%), from €26,133 to €19,247
of which Taxes: -€5,439
- Other debts -€3,299
no longer reported in 2025 (was €3,299)
- Accrued charges and deferred income -€3,286
down €3,286 (-99.1%), from €3,316 to €30
- Trade debts +€2,756
up €2,756 (+59.9%), from €4,599 to €7,355
- Gross operating margin +€6,472
up €6,472 (+6.8%), from €94,706 to €101,178
- Depreciation -€5,183
down €5,183 (-55.4%), from €9,361 to €4,179
- Staff costs +€3,547
up €3,547 (+7.8%), from €45,213 to €48,760
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 | €124,362 | €147,169 | +€22,807 | +18.3% |
| Fixed assets | 21/28 | €14,944 | €29,088 | +€14,144 | +94.7% |
| Intangible fixed assets | 21 | €13,171 | €11,251 | -€1,920 | -14.6% |
| Tangible fixed assets | 22/27 | €1,773 | €17,837 | +€16,064 | +906% |
| Plant, machinery and equipment | 23 | €1,773 | €15,430 | +€13,658 | +770% |
| Other tangible fixed assets | 26 | - | €2,407 | +€2,407 | |
| Current assets | 29/58 | €109,419 | €118,081 | +€8,662 | +7.9% |
| Stocks and contracts in progress | 3 | €8,320 | €6,145 | -€2,175 | -26.1% |
| Stocks | 30/36 | €8,320 | €6,145 | -€2,175 | -26.1% |
| Amounts receivable within one year | 40/41 | €14,460 | €81,756 | +€67,296 | +465% |
| Trade receivables | 40 | €3,965 | €6,588 | +€2,623 | +66.1% |
| Other amounts receivable | 41 | €10,494 | €75,168 | +€64,674 | +616% |
| Cash at bank and in hand | 54/58 | €84,953 | €28,552 | -€56,401 | -66.4% |
| Deferred charges and accrued income | 490/1 | €1,686 | €1,628 | -€58 | -3.4% |
| Total equity and liabilities | 10/49 | €124,362 | €147,169 | +€22,807 | +18.3% |
| Equity | 10/15 | €87,015 | €120,537 | +€33,522 | +38.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,015 | €117,537 | +€33,522 | +39.9% |
| Amounts payable | 17/49 | €37,348 | €26,632 | -€10,715 | -28.7% |
| Amounts payable within one year | 42/48 | €34,032 | €26,603 | -€7,429 | -21.8% |
| Trade debts | 44 | €4,599 | €7,355 | +€2,756 | +59.9% |
| Suppliers | 440/4 | €4,599 | €7,355 | +€2,756 | +59.9% |
| Taxes, remuneration and social security | 45 | €26,133 | €19,247 | -€6,886 | -26.3% |
| Taxes | 450/3 | €19,767 | €14,328 | -€5,439 | -27.5% |
| Remuneration and social security | 454/9 | €6,367 | €4,919 | -€1,448 | -22.7% |
| Other amounts payable | 47/48 | €3,299 | - | -€3,299 | |
| Accrued charges and deferred income | 492/3 | €3,316 | €30 | -€3,286 | -99.1% |
| Remuneration, social security and pensions | 62 | €45,213 | €48,760 | +€3,547 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,361 | €4,179 | -€5,183 | -55.4% |
| Other operating charges | 640/8 | €1,240 | €964 | -€276 | -22.3% |
| Gross operating margin | 9900 | €94,706 | €101,178 | +€6,472 | +6.8% |
| Operating profit (loss) | 9901 | €38,892 | €47,275 | +€8,384 | +21.6% |
| Financial income | 75/76B | €27 | €277 | +€250 | +942% |
| Recurring financial income | 75 | €27 | €277 | +€250 | +942% |
| Financial charges | 65/66B | €1,958 | €1,975 | +€17 | +0.9% |
| Recurring financial charges | 65 | €1,958 | €1,975 | +€17 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €36,960 | €45,577 | +€8,617 | +23.3% |
| Income taxes | 67/77 | €12,274 | €12,055 | -€219 | -1.8% |
| Profit (loss) for the period | 9904 | €24,686 | €33,522 | +€8,836 | +35.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,686 | €33,522 | +€8,836 | +35.8% |
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 24 October 2026 via checked.be.