CO.plus: 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.plus
Largest movements
- Deferred charges and accrued income -€9,244
down €9,244 (-86.9%), from €10,636 to €1,392
- Tangible fixed assets -€4,758
down €4,758 (-56.3%), from €8,458 to €3,700
- Receivables within one year -€473
down €473 (-10.6%), from €4,441 to €3,968
of which Other amounts receivable: -€473
- Profit (loss) carried forward -€16,428
down €16,428, from €13,704 to -€2,724
- Other debts +€2,750
up €2,750 (+183.3%), from €1,500 to €4,250
- Tax, wage and social debts -€893
down €893 (-53.5%), from €1,668 to €775
of which Remuneration and social security: -€1,418
- Gross operating margin -€20,978
down €20,978, from €10,058 to -€10,920
- Depreciation +€3,048
up €3,048 (+178.2%), from €1,711 to €4,758
- Financial charges -€319
down €319 (-67.6%), from €471 to €153
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.
Cash bridge derived
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 | €24,140 | €9,612 | -€14,527 | -60.2% |
| Fixed assets | 21/28 | €8,518 | €3,760 | -€4,758 | -55.9% |
| Tangible fixed assets | 22/27 | €8,458 | €3,700 | -€4,758 | -56.3% |
| Furniture and vehicles | 24 | €8,458 | €3,700 | -€4,758 | -56.3% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €15,621 | €5,852 | -€9,769 | -62.5% |
| Amounts receivable within one year | 40/41 | €4,441 | €3,968 | -€473 | -10.6% |
| Trade receivables | 40 | €1,033 | €1,033 | = | 0.0% |
| Other amounts receivable | 41 | €3,408 | €2,935 | -€473 | -13.9% |
| Cash at bank and in hand | 54/58 | €545 | €493 | -€52 | -9.6% |
| Deferred charges and accrued income | 490/1 | €10,636 | €1,392 | -€9,244 | -86.9% |
| Total equity and liabilities | 10/49 | €24,140 | €9,612 | -€14,527 | -60.2% |
| Equity | 10/15 | €20,458 | €4,030 | -€16,428 | -80.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €554 | €554 | = | 0.0% |
| Non-distributable reserves | 130/1 | €554 | €554 | = | 0.0% |
| Reserves not available under the articles | 1311 | €554 | €554 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,704 | -€2,724 | -€16,428 | |
| Amounts payable | 17/49 | €3,682 | €5,582 | +€1,901 | +51.6% |
| Amounts payable within one year | 42/48 | €3,585 | €5,582 | +€1,997 | +55.7% |
| Trade debts | 44 | €418 | €557 | +€139 | +33.4% |
| Suppliers | 440/4 | €418 | €557 | +€139 | +33.4% |
| Taxes, remuneration and social security | 45 | €1,668 | €775 | -€893 | -53.5% |
| Taxes | 450/3 | €0 | €525 | +€525 | |
| Remuneration and social security | 454/9 | €1,668 | €250 | -€1,418 | -85.0% |
| Other amounts payable | 47/48 | €1,500 | €4,250 | +€2,750 | +183.3% |
| Accrued charges and deferred income | 492/3 | €96 | €0 | -€96 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,711 | €4,758 | +€3,048 | +178.2% |
| Other operating charges | 640/8 | €628 | €644 | +€16 | +2.5% |
| Gross operating margin | 9900 | €10,058 | -€10,920 | -€20,978 | |
| Operating profit (loss) | 9901 | €7,719 | -€16,322 | -€24,041 | |
| Financial income | 75/76B | €38 | €46 | +€8 | +21.1% |
| Recurring financial income | 75 | €38 | €46 | +€8 | +21.1% |
| Financial charges | 65/66B | €471 | €153 | -€319 | -67.6% |
| Recurring financial charges | 65 | €471 | €153 | -€319 | -67.6% |
| Profit (loss) for the period before taxes | 9903 | €7,286 | -€16,428 | -€23,714 | |
| Profit (loss) for the period | 9904 | €7,286 | -€16,428 | -€23,714 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,286 | -€16,428 | -€23,714 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.