CHIC & COSY: what changed
Two fiscal 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.
CHIC & COSY
Largest movements
- Stocks and contracts -€7,739
down €7,739 (-19.4%), from €39,893 to €32,154
- Deferred charges and accrued income -€5,541
down €5,541 (-100.0%), from €5,541 to €0
- Tangible fixed assets -€2,171
down €2,171 (-19.1%), from €11,396 to €9,225
- Cash +€2,150
up €2,150 (+19.4%), from €11,103 to €13,253
mainly Net result for the year (+€13,245) and Stocks and contracts (+€7,739)
- Other debts -€18,624
down €18,624 (-5.3%), from €348,308 to €329,684
- Profit (loss) carried forward +€13,245
up €13,245 (+4.1%), from -€319,323 to -€306,077
- Advances received -€6,704
down €6,704 (-100.0%), from €6,704 to €0
- Debts after one year -€4,035
down €4,035 (-54.4%), from €7,420 to €3,385
- Tax, wage and social debts +€1,718
up €1,718 (+20.8%), from €8,258 to €9,976
- Gross operating margin -€20,586
down €20,586 (-54.0%), from €38,155 to €17,569
- Other operating charges -€703
down €703 (-37.5%), from €1,876 to €1,173
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 | €67,933 | €54,632 | -€13,301 | -19.6% |
| Fixed assets | 21/28 | €11,396 | €9,225 | -€2,171 | -19.1% |
| Tangible fixed assets | 22/27 | €11,396 | €9,225 | -€2,171 | -19.1% |
| Other tangible fixed assets | 26 | €11,396 | €9,225 | -€2,171 | -19.1% |
| Current assets | 29/58 | €56,537 | €45,407 | -€11,130 | -19.7% |
| Stocks and contracts in progress | 3 | €39,893 | €32,154 | -€7,739 | -19.4% |
| Stocks | 30/36 | €39,893 | €32,154 | -€7,739 | -19.4% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €11,103 | €13,253 | +€2,150 | +19.4% |
| Deferred charges and accrued income | 490/1 | €5,541 | €0 | -€5,541 | -100.0% |
| Total equity and liabilities | 10/49 | €67,933 | €54,632 | -€13,301 | -19.6% |
| Equity | 10/15 | -€306,923 | -€293,677 | +€13,245 | +4.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€319,323 | -€306,077 | +€13,245 | +4.1% |
| Amounts payable | 17/49 | €374,856 | €348,310 | -€26,547 | -7.1% |
| Amounts payable after more than one year | 17 | €7,420 | €3,385 | -€4,035 | -54.4% |
| Financial debts | 170/4 | €7,420 | €3,385 | -€4,035 | -54.4% |
| Amounts payable within one year | 42/48 | €367,436 | €344,924 | -€22,512 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €4,005 | €4,035 | +€30 | +0.8% |
| Trade debts | 44 | €160 | €1,230 | +€1,069 | +666.5% |
| Suppliers | 440/4 | €160 | €1,230 | +€1,069 | +666.5% |
| Advances received on contracts in progress | 46 | €6,704 | €0 | -€6,704 | -100.0% |
| Taxes, remuneration and social security | 45 | €8,258 | €9,976 | +€1,718 | +20.8% |
| Taxes | 450/3 | €8,258 | €9,976 | +€1,718 | +20.8% |
| Other amounts payable | 47/48 | €348,308 | €329,684 | -€18,624 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,171 | €2,171 | = | 0.0% |
| Other operating charges | 640/8 | €1,876 | €1,173 | -€703 | -37.5% |
| Gross operating margin | 9900 | €38,155 | €17,569 | -€20,586 | -54.0% |
| Operating profit (loss) | 9901 | €34,108 | €14,225 | -€19,883 | -58.3% |
| Financial income | 75/76B | €22 | €31 | +€9 | +42.9% |
| Recurring financial income | 75 | €22 | €31 | +€9 | +42.9% |
| Financial charges | 65/66B | €1,084 | €1,011 | -€74 | -6.8% |
| Recurring financial charges | 65 | €1,084 | €1,011 | -€74 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €33,045 | €13,245 | -€19,800 | -59.9% |
| Profit (loss) for the period | 9904 | €33,045 | €13,245 | -€19,800 | -59.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,045 | €13,245 | -€19,800 | -59.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.