Co.Ens: 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.
Co.Ens
Largest movements
- Receivables within one year +€104,039
up €104,039 (+243.0%), from €42,807 to €146,846
of which Trade receivables: +€104,039
- Cash -€17,437
down €17,437 (-25.4%), from €68,701 to €51,264
mainly Receivables within one year (-€104,039) and Contributions, distributions and other (-€15,000)
- Deferred charges and accrued income -€6,385
down €6,385 (-62.5%), from €10,220 to €3,835
- Trade debts +€63,988
up €63,988 (+2553.2%), from €2,506 to €66,495
- Other debts +€14,632
up €14,632 (+207.6%), from €7,048 to €21,680
- Profit (loss) carried forward -€9,243
down €9,243 (-9.0%), from €102,332 to €93,089
- Tax, wage and social debts +€7,501
up €7,501 (+65.3%), from €11,481 to €18,982
- Gross operating margin -€25,293
down €25,293 (-64.8%), from €39,052 to €13,758
- Taxes -€4,930
down €4,930 (-66.5%), from €7,419 to €2,489
- Financial charges +€682
up €682 (+39.9%), from €1,707 to €2,389
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,667 | €205,337 | +€78,670 | +62.1% |
| Fixed assets | 21/28 | €4,940 | €3,393 | -€1,547 | -31.3% |
| Tangible fixed assets | 22/27 | €4,940 | €3,393 | -€1,547 | -31.3% |
| Plant, machinery and equipment | 23 | €1,067 | €693 | -€374 | -35.0% |
| Furniture and vehicles | 24 | €3,873 | €2,700 | -€1,173 | -30.3% |
| Current assets | 29/58 | €121,728 | €201,944 | +€80,217 | +65.9% |
| Amounts receivable within one year | 40/41 | €42,807 | €146,846 | +€104,039 | +243.0% |
| Trade receivables | 40 | €42,807 | €146,846 | +€104,039 | +243.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €68,701 | €51,264 | -€17,437 | -25.4% |
| Deferred charges and accrued income | 490/1 | €10,220 | €3,835 | -€6,385 | -62.5% |
| Total equity and liabilities | 10/49 | €126,667 | €205,337 | +€78,670 | +62.1% |
| Equity | 10/15 | €105,332 | €96,089 | -€9,243 | -8.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,332 | €93,089 | -€9,243 | -9.0% |
| Amounts payable | 17/49 | €21,335 | €109,248 | +€87,913 | +412.1% |
| Amounts payable within one year | 42/48 | €21,036 | €107,157 | +€86,121 | +409.4% |
| Trade debts | 44 | €2,506 | €66,495 | +€63,988 | +2553.2% |
| Suppliers | 440/4 | €2,506 | €66,495 | +€63,988 | +2553.2% |
| Taxes, remuneration and social security | 45 | €11,481 | €18,982 | +€7,501 | +65.3% |
| Taxes | 450/3 | €11,481 | €18,982 | +€7,501 | +65.3% |
| Other amounts payable | 47/48 | €7,048 | €21,680 | +€14,632 | +207.6% |
| Accrued charges and deferred income | 492/3 | €299 | €2,092 | +€1,793 | +598.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,207 | €1,547 | +€340 | +28.2% |
| Other operating charges | 640/8 | €1,424 | €1,578 | +€153 | +10.8% |
| Non-recurring operating charges | 66A | €417 | €0 | -€417 | -100.0% |
| Gross operating margin | 9900 | €39,052 | €13,758 | -€25,293 | -64.8% |
| Operating profit (loss) | 9901 | €36,004 | €10,634 | -€25,370 | -70.5% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €1,707 | €2,389 | +€682 | +39.9% |
| Recurring financial charges | 65 | €1,707 | €2,389 | +€682 | +39.9% |
| Profit (loss) for the period before taxes | 9903 | €34,298 | €8,245 | -€26,052 | -76.0% |
| Income taxes | 67/77 | €7,419 | €2,489 | -€4,930 | -66.5% |
| Profit (loss) for the period | 9904 | €26,879 | €5,757 | -€21,122 | -78.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,879 | €5,757 | -€21,122 | -78.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.