NEW COCONUTS: 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.
NEW COCONUTS
Largest movements
- Tangible fixed assets -€22,002
down €22,002 (-28.1%), from €78,327 to €56,325
of which Plant, machinery and equipment: -€20,735
- Stocks and contracts -€2,400
down €2,400 (-100%), from €2,400 to €0
- Debts after one year -€14,996
down €14,996 (-61.4%), from €24,423 to €9,427
- Profit (loss) carried forward -€6,614
down €6,614 (-44.9%), from €14,746 to €8,133
- Trade debts -€3,835
down €3,835 (-19.1%), from €20,030 to €16,195
- Current portion of long-term debt +€1,011
up €1,011 (+6.5%), from €15,535 to €16,546
- Taxes +€5,175
up €5,175, from -€767 to €4,409
- Depreciation -€2,672
down €2,672 (-10.8%), from €24,675 to €22,002
- Financial charges -€1,147
down €1,147 (-21.8%), from €5,264 to €4,117
- Gross operating margin -€1,095
down €1,095 (-4.4%), from €25,009 to €23,914
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 | €89,067 | €65,076 | -€23,991 | -26.9% |
| Fixed assets | 21/28 | €78,824 | €56,822 | -€22,002 | -27.9% |
| Tangible fixed assets | 22/27 | €78,327 | €56,325 | -€22,002 | -28.1% |
| Plant, machinery and equipment | 23 | €77,060 | €56,325 | -€20,735 | -26.9% |
| Furniture and vehicles | 24 | €1,267 | €0 | -€1,267 | -100% |
| Financial fixed assets | 28 | €497 | €497 | = | 0.0% |
| Current assets | 29/58 | €10,243 | €8,254 | -€1,989 | -19.4% |
| Stocks and contracts in progress | 3 | €2,400 | €0 | -€2,400 | -100% |
| Stocks | 30/36 | €2,400 | €0 | -€2,400 | -100% |
| Amounts receivable within one year | 40/41 | €2,000 | €2,000 | = | 0.0% |
| Trade receivables | 40 | €2,000 | €2,000 | = | 0.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €5,843 | €6,254 | +€411 | +7.0% |
| Total equity and liabilities | 10/49 | €89,067 | €65,076 | -€23,991 | -26.9% |
| Equity | 10/15 | €20,946 | €14,333 | -€6,614 | -31.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | - | €6,200 | +€6,200 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Uncalled capital | 101 | - | €12,400 | +€12,400 | |
| Profit (loss) carried forward | 14 | €14,746 | €8,133 | -€6,614 | -44.9% |
| Amounts payable | 17/49 | €68,121 | €50,743 | -€17,377 | -25.5% |
| Amounts payable after more than one year | 17 | €24,423 | €9,427 | -€14,996 | -61.4% |
| Financial debts | 170/4 | €24,423 | €9,427 | -€14,996 | -61.4% |
| Amounts payable within one year | 42/48 | €43,698 | €41,317 | -€2,382 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | €15,535 | €16,546 | +€1,011 | +6.5% |
| Trade debts | 44 | €20,030 | €16,195 | -€3,835 | -19.1% |
| Suppliers | 440/4 | €20,030 | €16,195 | -€3,835 | -19.1% |
| Taxes, remuneration and social security | 45 | €8,133 | €8,575 | +€442 | +5.4% |
| Taxes | 450/3 | €3,279 | €5,292 | +€2,013 | +61.4% |
| Remuneration and social security | 454/9 | €4,854 | €3,283 | -€1,571 | -32.4% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,675 | €22,002 | -€2,672 | -10.8% |
| Non-recurring operating charges | 66A | €11,430 | - | -€11,430 | |
| Gross operating margin | 9900 | €25,009 | €23,914 | -€1,095 | -4.4% |
| Operating profit (loss) | 9901 | -€11,096 | €1,912 | +€13,008 | |
| Financial charges | 65/66B | €5,264 | €4,117 | -€1,147 | -21.8% |
| Recurring financial charges | 65 | €5,264 | €4,117 | -€1,147 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | -€16,360 | -€2,205 | +€14,154 | +86.5% |
| Income taxes | 67/77 | -€767 | €4,409 | +€5,175 | |
| Profit (loss) for the period | 9904 | -€15,593 | -€6,614 | +€8,979 | +57.6% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,593 | -€6,614 | +€8,979 | +57.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.