SPRL COCHART: 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.
SPRL COCHART
Largest movements
- Tangible fixed assets -€8,958
down €8,958 (-46.9%), from €19,081 to €10,123
of which Furniture and vehicles: -€8,413
- Receivables within one year +€3,085
up €3,085 (+14.8%), from €20,853 to €23,938
- Cash +€2,420
up €2,420 (+131.2%), from €1,845 to €4,265
mainly Depreciation (+€8,958) and Tax, wage and social debts (+€2,337)
- Debts after one year -€5,147
down €5,147 (-80.3%), from €6,412 to €1,265
of which Financial debts: -€5,029
- Tax, wage and social debts +€2,337
up €2,337 (+225.4%), from €1,037 to €3,374
- Profit (loss) carried forward -€1,047
down €1,047 (-5.2%), from €20,040 to €18,993
- Gross operating margin +€8,248
up €8,248 (+277.3%), from €2,974 to €11,222
- Turnover +€7,107
up €7,107 (+30.6%), from €23,242 to €30,349
- Purchases and services -€1,934
down €1,934 (-9.2%), from €21,061 to €19,127
- Taxes +€1,367
up €1,367 (+65.1%), from €2,100 to €3,467
- Other operating charges -€496
down €496 (-36.3%), from €1,366 to €870
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.
Cash bridge derived
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 | €41,779 | €38,326 | -€3,453 | -8.3% |
| Fixed assets | 21/28 | €19,081 | €10,123 | -€8,958 | -46.9% |
| Tangible fixed assets | 22/27 | €19,081 | €10,123 | -€8,958 | -46.9% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €16,897 | €8,484 | -€8,413 | -49.8% |
| Other tangible fixed assets | 26 | €2,184 | €1,639 | -€545 | -25.0% |
| Current assets | 29/58 | €22,698 | €28,203 | +€5,505 | +24.3% |
| Amounts receivable within one year | 40/41 | €20,853 | €23,938 | +€3,085 | +14.8% |
| Other amounts receivable | 41 | €20,853 | €23,938 | +€3,085 | +14.8% |
| Cash at bank and in hand | 54/58 | €1,845 | €4,265 | +€2,420 | +131.2% |
| Total equity and liabilities | 10/49 | €41,779 | €38,326 | -€3,453 | -8.3% |
| Equity | 10/15 | €28,150 | €27,103 | -€1,047 | -3.7% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Capital | 10 | €6,250 | €6,250 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,350 | €12,350 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,040 | €18,993 | -€1,047 | -5.2% |
| Amounts payable | 17/49 | €13,629 | €11,223 | -€2,406 | -17.7% |
| Amounts payable after more than one year | 17 | €6,412 | €1,265 | -€5,147 | -80.3% |
| Financial debts | 170/4 | €6,294 | €1,265 | -€5,029 | -79.9% |
| Other amounts payable | 178/9 | €118 | €0 | -€118 | -100.0% |
| Amounts payable within one year | 42/48 | €7,217 | €9,958 | +€2,741 | +38.0% |
| Current portion of amounts payable after more than one year | 42 | €4,979 | €5,028 | +€49 | +1.0% |
| Financial debts | 43 | - | €256 | +€256 | |
| Credit institutions | 430/8 | - | €256 | +€256 | |
| Trade debts | 44 | €1,201 | €1,300 | +€99 | +8.2% |
| Suppliers | 440/4 | €1,201 | €1,300 | +€99 | +8.2% |
| Taxes, remuneration and social security | 45 | €1,037 | €3,374 | +€2,337 | +225.4% |
| Taxes | 450/3 | €1,037 | €3,374 | +€2,337 | +225.4% |
| Turnover | 70 | €23,242 | €30,349 | +€7,107 | +30.6% |
| Non-recurring operating income | 76A | €793 | €0 | -€793 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €21,061 | €19,127 | -€1,934 | -9.2% |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,173 | €8,958 | -€215 | -2.3% |
| Other operating charges | 640/8 | €1,366 | €870 | -€496 | -36.3% |
| Gross operating margin | 9900 | €2,974 | €11,222 | +€8,248 | +277.3% |
| Operating profit (loss) | 9901 | -€7,565 | €1,394 | +€8,959 | |
| Financial income | 75/76B | €1,296 | €1,223 | -€73 | -5.6% |
| Recurring financial income | 75 | €1,296 | €1,223 | -€73 | -5.6% |
| Financial charges | 65/66B | €245 | €197 | -€48 | -19.6% |
| Recurring financial charges | 65 | €245 | €197 | -€48 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,514 | €2,420 | +€8,934 | |
| Income taxes | 67/77 | €2,100 | €3,467 | +€1,367 | +65.1% |
| Profit (loss) for the period | 9904 | -€8,614 | -€1,047 | +€7,567 | +87.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,614 | -€1,047 | +€7,567 | +87.8% |
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 10 October 2026 via checked.be.