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CO EXPRESS: 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.

What changed

CO EXPRESS

BE 0799.088.374
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€14,816
2023 · €14,379+€437
Equity
€49,196
2023 · €34,379+€14,816
Cash
€4,963
2023 · €30,283-€25,319
Balance sheet total
€76,854
2023 · €48,429+€28,425

Largest movements

2023 to 2024
Assets
  • Receivables within one year +€55,373

    up €55,373 (+6893.1%), from €803 to €56,176

  • Cash -€25,319

    down €25,319 (-83.6%), from €30,283 to €4,963

    mainly Receivables within one year (-€55,373) and Tax, wage and social debts (-€2,793)

  • Stocks and contracts -€1,740

    down €1,740 (-17.4%), from €10,000 to €8,260

Equity and liabilities
  • Trade debts +€17,794

    up €17,794 (+447.4%), from €3,978 to €21,772

  • Profit (loss) carried forward +€14,816

    up €14,816 (+103.0%), from €14,379 to €29,196

  • Tax, wage and social debts -€2,793

    down €2,793 (-32.2%), from €8,679 to €5,886

    of which Taxes: -€2,997

  • Accrued charges and deferred income -€1,393

    no longer reported in 2024 (was €1,393)

Income statement
  • Staff costs -€2,005

    down €2,005 (-36.6%), from €5,482 to €3,476

  • Gross operating margin -€833

    down €833 (-4.1%), from €20,485 to €19,651

  • Depreciation +€437

    up €437 (+73.8%), from €592 to €1,030

  • Other operating charges +€208

    new in 2024: €208

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €14,379
Gross operating margin -€833
Staff costs +€2,005
Depreciation -€437
Other operating charges -€208
Financial charges -€89
Result 2024 €14,816

Cash bridge derived

cash 2023 to 2024

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.

From operations -€24,241
Investment -€1,078
Financing €0
Cash 2023 €30,283
Net result for the year +€14,816
Depreciation +€1,030
Stocks and contracts +€1,740
Receivables within one year -€55,373
Deferred charges and accrued income -€64
Trade debts +€17,794
Tax, wage and social debts -€2,793
Accrued charges and deferred income -€1,393
Investment in fixed assets (net) -€1,078
Cash 2024 €4,963
Every line side by side 37 lines
Line Code 2023 2024 Change %
Total assets 20/58 €48,429 €76,854 +€28,425 +58.7%
Fixed assets 21/28 €7,343 €7,391 +€48 +0.7%
Intangible fixed assets 21 €4,581 €4,081 -€500 -10.9%
Tangible fixed assets 22/27 €976 €1,524 +€548 +56.1%
Furniture and vehicles 24 €976 €1,524 +€548 +56.1%
Financial fixed assets 28 €1,787 €1,787 = 0.0%
Current assets 29/58 €41,086 €69,463 +€28,377 +69.1%
Stocks and contracts in progress 3 €10,000 €8,260 -€1,740 -17.4%
Stocks 30/36 €10,000 €8,260 -€1,740 -17.4%
Amounts receivable within one year 40/41 €803 €56,176 +€55,373 +6893.1%
Other amounts receivable 41 €803 €56,176 +€55,373 +6893.1%
Cash at bank and in hand 54/58 €30,283 €4,963 -€25,319 -83.6%
Deferred charges and accrued income 490/1 - €64 +€64
Total equity and liabilities 10/49 €48,429 €76,854 +€28,425 +58.7%
Equity 10/15 €34,379 €49,196 +€14,816 +43.1%
Contributions 10/11 €20,000 €20,000 = 0.0%
Outside capital 11 €20,000 €20,000 = 0.0%
Share premium 1100/10 €20,000 €20,000 = 0.0%
Profit (loss) carried forward 14 €14,379 €29,196 +€14,816 +103.0%
Amounts payable 17/49 €14,050 €27,658 +€13,608 +96.9%
Amounts payable within one year 42/48 €12,657 €27,658 +€15,002 +118.5%
Trade debts 44 €3,978 €21,772 +€17,794 +447.4%
Suppliers 440/4 €3,978 €21,772 +€17,794 +447.4%
Taxes, remuneration and social security 45 €8,679 €5,886 -€2,793 -32.2%
Taxes 450/3 €7,498 €4,502 -€2,997 -40.0%
Remuneration and social security 454/9 €1,181 €1,384 +€204 +17.3%
Accrued charges and deferred income 492/3 €1,393 - -€1,393
Remuneration, social security and pensions 62 €5,482 €3,476 -€2,005 -36.6%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €592 €1,030 +€437 +73.8%
Other operating charges 640/8 - €208 +€208
Gross operating margin 9900 €20,485 €19,651 -€833 -4.1%
Operating profit (loss) 9901 €14,411 €14,937 +€527 +3.7%
Financial charges 65/66B €32 €121 +€89 +283.4%
Recurring financial charges 65 €32 €121 +€89 +283.4%
Profit (loss) for the period before taxes 9903 €14,379 €14,816 +€437 +3.0%
Profit (loss) for the period 9904 €14,379 €14,816 +€437 +3.0%
Profit (loss) for the period to be appropriated 9905 €14,379 €14,816 +€437 +3.0%

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 28 September 2026 via checked.be.