CD COSTA: 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.
CD COSTA
Largest movements
- Tangible fixed assets -€26,559
down €26,559 (-8.1%), from €328,652 to €302,093
of which Land and buildings: -€19,463
- Receivables within one year -€20,237
down €20,237 (-68.0%), from €29,747 to €9,510
of which Trade receivables: -€24,967
- Reserves -€39,471
down €39,471 (-19.8%), from €199,137 to €159,666
- Other debts -€7,973
down €7,973 (-5.0%), from €161,000 to €153,027
- Gross operating margin -€16,558
down €16,558, from €8,249 to -€8,309
- Depreciation +€3,371
up €3,371 (+13.8%), from €24,378 to €27,749
- Financial charges -€635
down €635 (-40.7%), from €1,559 to €925
of which Financial charges: -€636
- Other operating charges +€161
up €161 (+7.0%), from €2,296 to €2,457
- Financial income +€121
up €121 (+821%), from €15 to €135
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €382,432 | €334,558 | -€47,874 | -12.5% |
| Fixed assets | 21/28 | €328,653 | €302,093 | -€26,560 | -8.1% |
| Tangible fixed assets | 22/27 | €328,652 | €302,093 | -€26,559 | -8.1% |
| Land and buildings | 22 | €272,677 | €253,214 | -€19,463 | -7.1% |
| Furniture and vehicles | 24 | €55,975 | €48,879 | -€7,096 | -12.7% |
| Financial fixed assets | 28 | €1 | €0 | -€1 | -100% |
| Current assets | 29/58 | €53,779 | €32,465 | -€21,314 | -39.6% |
| Amounts receivable within one year | 40/41 | €29,747 | €9,510 | -€20,237 | -68.0% |
| Trade receivables | 40 | €29,477 | €4,510 | -€24,967 | -84.7% |
| Other amounts receivable | 41 | €270 | €5,000 | +€4,730 | +1,753% |
| Cash at bank and in hand | 54/58 | €21,358 | €20,057 | -€1,302 | -6.1% |
| Deferred charges and accrued income | 490/1 | €2,674 | €2,899 | +€225 | +8.4% |
| Total equity and liabilities | 10/49 | €382,432 | €334,558 | -€47,874 | -12.5% |
| Equity | 10/15 | €217,737 | €178,266 | -€39,471 | -18.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €199,137 | €159,666 | -€39,471 | -19.8% |
| Distributable reserves | 133 | €199,137 | €159,666 | -€39,471 | -19.8% |
| Amounts payable | 17/49 | €164,695 | €156,292 | -€8,403 | -5.1% |
| Amounts payable within one year | 42/48 | €164,695 | €156,292 | -€8,403 | -5.1% |
| Trade debts | 44 | €3,511 | €2,665 | -€846 | -24.1% |
| Suppliers | 440/4 | €3,511 | €2,665 | -€846 | -24.1% |
| Taxes, remuneration and social security | 45 | €183 | €600 | +€416 | +227% |
| Taxes | 450/3 | €183 | €600 | +€416 | +227% |
| Other amounts payable | 47/48 | €161,000 | €153,027 | -€7,973 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,378 | €27,749 | +€3,371 | +13.8% |
| Other operating charges | 640/8 | €2,296 | €2,457 | +€161 | +7.0% |
| Gross operating margin | 9900 | €8,249 | -€8,309 | -€16,558 | |
| Operating profit (loss) | 9901 | -€18,425 | -€38,514 | -€20,089 | -109% |
| Financial income | 75/76B | €15 | €135 | +€121 | +821% |
| Recurring financial income | 75 | €15 | €135 | +€121 | +821% |
| Financial charges | 65/66B | €1,559 | €925 | -€635 | -40.7% |
| Recurring financial charges | 65 | €1,559 | €924 | -€636 | -40.8% |
| Non-recurring financial charges | 66B | - | €1 | +€1 | |
| Profit (loss) for the period before taxes | 9903 | -€19,970 | -€39,304 | -€19,334 | -96.8% |
| Income taxes | 67/77 | €183 | €167 | -€16 | -8.7% |
| Profit (loss) for the period | 9904 | -€20,153 | -€39,471 | -€19,318 | -95.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,153 | -€39,471 | -€19,318 | -95.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.