BE COSY: 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.
BE COSY
Largest movements
- Cash -€3,272
down €3,272 (-53.1%), from €6,163 to €2,890
mainly Net result for the year (-€4,005)
- Receivables within one year -€555
down €555 (-96.8%), from €574 to €18
- Tangible fixed assets -€178
no longer reported in 2025 (was €178)
- Profit (loss) carried forward -€4,005
down €4,005 (-28.1%), from -€14,268 to -€18,273
- Gross operating margin -€3,259
down €3,259, from €106 to -€3,153
- Depreciation -€218
down €218 (-55.1%), from €395 to €178
- Other operating charges +€97
up €97 (+24.0%), from €403 to €500
- Financial charges +€34
up €34 (+24.3%), from €140 to €174
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 | €6,914 | €2,909 | -€4,005 | -57.9% |
| Fixed assets | 21/28 | €178 | - | -€178 | |
| Tangible fixed assets | 22/27 | €178 | - | -€178 | |
| Furniture and vehicles | 24 | €178 | - | -€178 | |
| Current assets | 29/58 | €6,736 | €2,909 | -€3,827 | -56.8% |
| Amounts receivable within one year | 40/41 | €574 | €18 | -€555 | -96.8% |
| Other amounts receivable | 41 | €574 | €18 | -€555 | -96.8% |
| Cash at bank and in hand | 54/58 | €6,163 | €2,890 | -€3,272 | -53.1% |
| Total equity and liabilities | 10/49 | €6,914 | €2,909 | -€4,005 | -57.9% |
| Equity | 10/15 | €4,332 | €327 | -€4,005 | -92.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,268 | -€18,273 | -€4,005 | -28.1% |
| Amounts payable | 17/49 | €2,582 | €2,582 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,582 | €2,582 | = | 0.0% |
| Other amounts payable | 47/48 | €2,582 | €2,582 | = | 0.0% |
| Non-recurring operating income | 76A | €1,480 | - | -€1,480 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €395 | €178 | -€218 | -55.1% |
| Other operating charges | 640/8 | €403 | €500 | +€97 | +24.0% |
| Gross operating margin | 9900 | €106 | -€3,153 | -€3,259 | |
| Operating profit (loss) | 9901 | -€692 | -€3,831 | -€3,138 | -453% |
| Financial charges | 65/66B | €140 | €174 | +€34 | +24.3% |
| Recurring financial charges | 65 | €140 | €174 | +€34 | +24.3% |
| Profit (loss) for the period before taxes | 9903 | -€833 | -€4,005 | -€3,172 | -381% |
| Profit (loss) for the period | 9904 | -€833 | -€4,005 | -€3,172 | -381% |
| Profit (loss) for the period to be appropriated | 9905 | -€833 | -€4,005 | -€3,172 | -381% |
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 21 October 2026 via checked.be.