CASA 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.
CASA COSY
Largest movements
- Cash +€16,258
up €16,258 (+137%), from €11,897 to €28,155
mainly Net result for the year (+€35,178) and Advances received (+€30,000)
- Profit (loss) carried forward -€59,822
down €59,822 (-26.0%), from €229,905 to €170,083
- Reserves +€35,000
up €35,000 (+510%), from €6,860 to €41,860
of which Distributable reserves: +€35,000
- Advances received +€30,000
new in 2025: €30,000
- Tax, wage and social debts +€18,712
up €18,712 (+14.6%), from €128,011 to €146,723
of which Taxes: +€18,590
- Trade debts -€6,045
down €6,045 (-59.0%), from €10,239 to €4,194
- Gross operating margin +€25,820
up €25,820 (+39.0%), from €66,146 to €91,966
- Taxes +€8,422
up €8,422 (+90.3%), from €9,324 to €17,747
- Staff costs -€3,581
down €3,581 (-10.9%), from €32,853 to €29,272
- Financial charges +€2,140
up €2,140 (+34.7%), from €6,166 to €8,307
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 | €512,625 | €530,447 | +€17,822 | +3.5% |
| Fixed assets | 21/28 | €289 | €289 | = | 0.0% |
| Financial fixed assets | 28 | €289 | €289 | = | 0.0% |
| Current assets | 29/58 | €512,336 | €530,158 | +€17,822 | +3.5% |
| Amounts receivable after more than one year | 29 | €470,000 | €470,000 | = | 0.0% |
| Other amounts receivable | 291 | €470,000 | €470,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,439 | €31,549 | +€1,110 | +3.6% |
| Trade receivables | 40 | €3,442 | €8,820 | +€5,377 | +156% |
| Other amounts receivable | 41 | €26,997 | €22,730 | -€4,267 | -15.8% |
| Cash at bank and in hand | 54/58 | €11,897 | €28,155 | +€16,258 | +137% |
| Deferred charges and accrued income | 490/1 | - | €454 | +€454 | |
| Total equity and liabilities | 10/49 | €512,625 | €530,447 | +€17,822 | +3.5% |
| Equity | 10/15 | €305,365 | €280,543 | -€24,822 | -8.1% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Contributions outside capital | 11 | - | €68,600 | +€68,600 | |
| Other | 1109/19 | - | €68,600 | +€68,600 | |
| Reserves | 13 | €6,860 | €41,860 | +€35,000 | +510% |
| Non-distributable reserves | 130/1 | €6,860 | €6,860 | = | 0.0% |
| Legal reserve | 130 | - | €6,860 | +€6,860 | |
| Reserves not available under the articles | 1311 | €6,860 | - | -€6,860 | |
| Distributable reserves | 133 | - | €35,000 | +€35,000 | |
| Profit (loss) carried forward | 14 | €229,905 | €170,083 | -€59,822 | -26.0% |
| Amounts payable | 17/49 | €207,260 | €249,904 | +€42,644 | +20.6% |
| Amounts payable within one year | 42/48 | €207,260 | €249,904 | +€42,644 | +20.6% |
| Financial debts | 43 | €263 | €240 | -€23 | -8.7% |
| Credit institutions | 430/8 | €263 | €240 | -€23 | -8.7% |
| Trade debts | 44 | €10,239 | €4,194 | -€6,045 | -59.0% |
| Suppliers | 440/4 | €10,239 | €4,194 | -€6,045 | -59.0% |
| Advances received on contracts in progress | 46 | - | €30,000 | +€30,000 | |
| Taxes, remuneration and social security | 45 | €128,011 | €146,723 | +€18,712 | +14.6% |
| Taxes | 450/3 | €120,006 | €138,596 | +€18,590 | +15.5% |
| Remuneration and social security | 454/9 | €8,005 | €8,127 | +€122 | +1.5% |
| Other amounts payable | 47/48 | €68,747 | €68,747 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €32,853 | €29,272 | -€3,581 | -10.9% |
| Other operating charges | 640/8 | €1,883 | €1,486 | -€397 | -21.1% |
| Gross operating margin | 9900 | €66,146 | €91,966 | +€25,820 | +39.0% |
| Operating profit (loss) | 9901 | €31,410 | €61,208 | +€29,799 | +94.9% |
| Financial income | 75/76B | €36 | €23 | -€13 | -35.8% |
| Recurring financial income | 75 | €36 | €23 | -€13 | -35.8% |
| Financial charges | 65/66B | €6,166 | €8,307 | +€2,140 | +34.7% |
| Recurring financial charges | 65 | €6,166 | €8,307 | +€2,140 | +34.7% |
| Profit (loss) for the period before taxes | 9903 | €25,280 | €52,925 | +€27,645 | +109% |
| Income taxes | 67/77 | €9,324 | €17,747 | +€8,422 | +90.3% |
| Profit (loss) for the period | 9904 | €15,956 | €35,178 | +€19,223 | +120% |
| Profit (loss) for the period to be appropriated | 9905 | €15,956 | €35,178 | +€19,223 | +120% |
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 28 October 2026 via checked.be.