STUDIO COCO: 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.
STUDIO COCO
Largest movements
- Cash -€26,653
down €26,653 (-48.6%), from €54,820 to €28,167
mainly Deferred charges and accrued income (-€9,674) and Trade debts (-€7,908)
- Deferred charges and accrued income +€9,674
up €9,674 (+3706.6%), from €261 to €9,935
- Tangible fixed assets +€1,708
up €1,708 (+36.5%), from €4,678 to €6,386
of which Furniture and vehicles: +€1,912
- Receivables within one year -€1,293
down €1,293 (-8.6%), from €15,050 to €13,757
of which Trade receivables: -€15,050
- Trade debts -€7,908
down €7,908 (-72.4%), from €10,920 to €3,012
- Tax, wage and social debts -€3,481
down €3,481 (-20.5%), from €16,988 to €13,507
of which Taxes: -€3,464
- Other debts -€3,095
no longer reported in 2025 (was €3,095)
- Debts after one year -€1,358
down €1,358 (-70.1%), from €1,939 to €581
- Gross operating margin -€26,321
down €26,321 (-90.8%), from €28,996 to €2,675
- Taxes -€3,917
down €3,917 (-52.2%), from €7,500 to €3,583
- Other operating charges -€332
down €332 (-42.0%), from €791 to €459
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 | €106,809 | €90,245 | -€16,564 | -15.5% |
| Fixed assets | 21/28 | €10,678 | €12,386 | +€1,708 | +16.0% |
| Tangible fixed assets | 22/27 | €4,678 | €6,386 | +€1,708 | +36.5% |
| Plant, machinery and equipment | 23 | €1,796 | €1,591 | -€205 | -11.4% |
| Furniture and vehicles | 24 | €2,882 | €4,794 | +€1,912 | +66.4% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €96,131 | €77,859 | -€18,272 | -19.0% |
| Amounts receivable after more than one year | 29 | €26,000 | €26,000 | = | 0.0% |
| Trade receivables | 290 | €26,000 | €26,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,050 | €13,757 | -€1,293 | -8.6% |
| Trade receivables | 40 | €15,050 | - | -€15,050 | |
| Other amounts receivable | 41 | - | €13,757 | +€13,757 | |
| Cash at bank and in hand | 54/58 | €54,820 | €28,167 | -€26,653 | -48.6% |
| Deferred charges and accrued income | 490/1 | €261 | €9,935 | +€9,674 | +3706.6% |
| Total equity and liabilities | 10/49 | €106,809 | €90,245 | -€16,564 | -15.5% |
| Equity | 10/15 | €72,556 | €71,786 | -€771 | -1.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €33,000 | €33,000 | = | 0.0% |
| Distributable reserves | 133 | €33,000 | €33,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,556 | €33,786 | -€771 | -2.2% |
| Amounts payable | 17/49 | €34,253 | €18,459 | -€15,794 | -46.1% |
| Amounts payable after more than one year | 17 | €1,939 | €581 | -€1,358 | -70.1% |
| Financial debts | 170/4 | €1,939 | €581 | -€1,358 | -70.1% |
| Amounts payable within one year | 42/48 | €32,314 | €17,878 | -€14,436 | -44.7% |
| Current portion of amounts payable after more than one year | 42 | €1,311 | €1,359 | +€48 | +3.6% |
| Financial debts | 43 | - | €0 | = | |
| Trade debts | 44 | €10,920 | €3,012 | -€7,908 | -72.4% |
| Suppliers | 440/4 | €10,920 | €3,012 | -€7,908 | -72.4% |
| Taxes, remuneration and social security | 45 | €16,988 | €13,507 | -€3,481 | -20.5% |
| Taxes | 450/3 | €16,971 | €13,507 | -€3,464 | -20.4% |
| Remuneration and social security | 454/9 | €17 | €0 | -€17 | -98.8% |
| Other amounts payable | 47/48 | €3,095 | - | -€3,095 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €623 | €891 | +€268 | +43.1% |
| Other operating charges | 640/8 | €791 | €459 | -€332 | -42.0% |
| Gross operating margin | 9900 | €28,996 | €2,675 | -€26,321 | -90.8% |
| Operating profit (loss) | 9901 | €27,582 | €1,324 | -€26,258 | -95.2% |
| Financial income | 75/76B | €1,481 | €1,679 | +€198 | +13.4% |
| Recurring financial income | 75 | €1,481 | €1,679 | +€198 | +13.4% |
| Financial charges | 65/66B | €183 | €191 | +€8 | +4.5% |
| Recurring financial charges | 65 | €183 | €191 | +€8 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €28,880 | €2,812 | -€26,068 | -90.3% |
| Income taxes | 67/77 | €7,500 | €3,583 | -€3,917 | -52.2% |
| Profit (loss) for the period | 9904 | €21,380 | -€771 | -€22,151 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,380 | -€771 | -€22,151 |
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 12 October 2026 via checked.be.