CO³ ENGINEERING: 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.
CO³ ENGINEERING
Largest movements
- Receivables within one year +€44,646
up €44,646 (+259%), from €17,217 to €61,863
of which Trade receivables: +€37,117
- Cash -€11,226
down €11,226 (-90.8%), from €12,367 to €1,141
mainly Receivables within one year (-€44,646) and Current investments (-€3,500)
- Deferred charges and accrued income -€3,702
no longer reported in 2025 (was €3,702)
- Current investments +€3,500
up €3,500 (+12.2%), from €28,606 to €32,106
- Reserves +€16,792
up €16,792 (+36.7%), from €45,722 to €62,514
- Trade debts +€11,062
up €11,062 (+369%), from €2,998 to €14,060
- Tax, wage and social debts +€2,706
up €2,706 (+15.2%), from €17,784 to €20,489
- Short-term financial debts +€2,003
up €2,003 (+642%), from €312 to €2,315
- Gross operating margin +€8,809
up €8,809 (+37.7%), from €23,366 to €32,175
- Taxes +€2,956
up €2,956 (+59.0%), from €5,015 to €7,971
- Depreciation -€1,342
down €1,342 (-30.6%), from €4,383 to €3,041
- Financial income -€455
down €455 (-54.8%), from €830 to €375
- Financial charges +€384
up €384 (+9.7%), from €3,946 to €4,330
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 | €89,921 | €122,216 | +€32,294 | +35.9% |
| Fixed assets | 21/28 | €4,030 | €3,105 | -€924 | -22.9% |
| Intangible fixed assets | 21 | €1,305 | €125 | -€1,180 | -90.4% |
| Tangible fixed assets | 22/27 | €2,724 | €2,980 | +€256 | +9.4% |
| Land and buildings | 22 | €1,261 | €1,072 | -€189 | -15.0% |
| Plant, machinery and equipment | 23 | €75 | - | -€75 | |
| Furniture and vehicles | 24 | €1,387 | €1,908 | +€521 | +37.5% |
| Current assets | 29/58 | €85,892 | €119,110 | +€33,218 | +38.7% |
| Amounts receivable after more than one year | 29 | €24,000 | €24,000 | = | 0.0% |
| Other amounts receivable | 291 | €24,000 | €24,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,217 | €61,863 | +€44,646 | +259% |
| Trade receivables | 40 | €17,217 | €54,334 | +€37,117 | +216% |
| Other amounts receivable | 41 | - | €7,529 | +€7,529 | |
| Current investments | 50/53 | €28,606 | €32,106 | +€3,500 | +12.2% |
| Cash at bank and in hand | 54/58 | €12,367 | €1,141 | -€11,226 | -90.8% |
| Deferred charges and accrued income | 490/1 | €3,702 | - | -€3,702 | |
| Total equity and liabilities | 10/49 | €89,921 | €122,216 | +€32,294 | +35.9% |
| Equity | 10/15 | €68,559 | €85,351 | +€16,792 | +24.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €45,722 | €62,514 | +€16,792 | +36.7% |
| Non-distributable reserves | 130/1 | €45,722 | €62,514 | +€16,792 | +36.7% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €43,862 | €60,654 | +€16,792 | +38.3% |
| Profit (loss) carried forward | 14 | €16,637 | €16,637 | = | 0.0% |
| Amounts payable | 17/49 | €21,362 | €36,865 | +€15,502 | +72.6% |
| Amounts payable within one year | 42/48 | €21,362 | €36,865 | +€15,502 | +72.6% |
| Financial debts | 43 | €312 | €2,315 | +€2,003 | +642% |
| Credit institutions | 430/8 | €312 | €2,315 | +€2,003 | +642% |
| Trade debts | 44 | €2,998 | €14,060 | +€11,062 | +369% |
| Suppliers | 440/4 | €2,998 | €14,060 | +€11,062 | +369% |
| Taxes, remuneration and social security | 45 | €17,784 | €20,489 | +€2,706 | +15.2% |
| Taxes | 450/3 | €17,784 | €20,489 | +€2,706 | +15.2% |
| Other amounts payable | 47/48 | €268 | - | -€268 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,383 | €3,041 | -€1,342 | -30.6% |
| Other operating charges | 640/8 | €732 | €417 | -€315 | -43.0% |
| Gross operating margin | 9900 | €23,366 | €32,175 | +€8,809 | +37.7% |
| Operating profit (loss) | 9901 | €18,251 | €28,717 | +€10,466 | +57.3% |
| Financial income | 75/76B | €830 | €375 | -€455 | -54.8% |
| Recurring financial income | 75 | €830 | €375 | -€455 | -54.8% |
| Financial charges | 65/66B | €3,946 | €4,330 | +€384 | +9.7% |
| Recurring financial charges | 65 | €3,946 | €4,330 | +€384 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €15,135 | €24,762 | +€9,627 | +63.6% |
| Income taxes | 67/77 | €5,015 | €7,971 | +€2,956 | +59.0% |
| Profit (loss) for the period | 9904 | €10,121 | €16,792 | +€6,671 | +65.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,121 | €16,792 | +€6,671 | +65.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.