CO2FISC: 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.
CO2FISC
Largest movements
- Cash -€17,817
down €17,817 (-35.5%), from €50,201 to €32,384
mainly Debts after one year (-€10,784) and Net result for the year (-€8,322)
- Tangible fixed assets -€9,475
down €9,475 (-4.8%), from €197,825 to €188,350
of which Land and buildings: -€8,404
- Receivables within one year +€5,842
up €5,842 (+14.1%), from €41,360 to €47,202
- Accrued charges and deferred income +€13,876
new in 2025: €13,876
- Debts after one year -€10,784
down €10,784 (-5.9%), from €181,469 to €170,685
- Profit (loss) carried forward -€8,322
down €8,322 (-90.5%), from €9,198 to €876
- Other debts -€5,500
down €5,500 (-18.3%), from €30,000 to €24,500
- Trade debts -€5,312
down €5,312 (-10.9%), from €48,749 to €43,437
- Gross operating margin -€15,620
down €15,620 (-31.5%), from €49,519 to €33,898
- Staff costs -€689
down €689 (-2.4%), from €28,871 to €28,182
- Depreciation -€672
down €672 (-6.6%), from €10,147 to €9,475
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 | €294,049 | €274,625 | -€19,424 | -6.6% |
| Fixed assets | 21/28 | €197,825 | €188,350 | -€9,475 | -4.8% |
| Tangible fixed assets | 22/27 | €197,825 | €188,350 | -€9,475 | -4.8% |
| Land and buildings | 22 | €196,242 | €187,838 | -€8,404 | -4.3% |
| Furniture and vehicles | 24 | €1,583 | €512 | -€1,071 | -67.7% |
| Current assets | 29/58 | €96,224 | €86,274 | -€9,949 | -10.3% |
| Amounts receivable within one year | 40/41 | €41,360 | €47,202 | +€5,842 | +14.1% |
| Trade receivables | 40 | €41,360 | €47,202 | +€5,842 | +14.1% |
| Cash at bank and in hand | 54/58 | €50,201 | €32,384 | -€17,817 | -35.5% |
| Deferred charges and accrued income | 490/1 | €4,662 | €6,688 | +€2,026 | +43.5% |
| Total equity and liabilities | 10/49 | €294,049 | €274,625 | -€19,424 | -6.6% |
| Equity | 10/15 | €15,198 | €6,876 | -€8,322 | -54.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,198 | €876 | -€8,322 | -90.5% |
| Amounts payable | 17/49 | €278,851 | €267,748 | -€11,102 | -4.0% |
| Amounts payable after more than one year | 17 | €181,469 | €170,685 | -€10,784 | -5.9% |
| Financial debts | 170/4 | €181,469 | €170,685 | -€10,784 | -5.9% |
| Amounts payable within one year | 42/48 | €97,381 | €83,187 | -€14,195 | -14.6% |
| Current portion of amounts payable after more than one year | 42 | €11,576 | €10,784 | -€793 | -6.8% |
| Trade debts | 44 | €48,749 | €43,437 | -€5,312 | -10.9% |
| Suppliers | 440/4 | €48,749 | €43,437 | -€5,312 | -10.9% |
| Taxes, remuneration and social security | 45 | €7,056 | €4,466 | -€2,590 | -36.7% |
| Taxes | 450/3 | €3,301 | €1,174 | -€2,127 | -64.4% |
| Remuneration and social security | 454/9 | €3,755 | €3,292 | -€463 | -12.3% |
| Other amounts payable | 47/48 | €30,000 | €24,500 | -€5,500 | -18.3% |
| Accrued charges and deferred income | 492/3 | - | €13,876 | +€13,876 | |
| Remuneration, social security and pensions | 62 | €28,871 | €28,182 | -€689 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,147 | €9,475 | -€672 | -6.6% |
| Other operating charges | 640/8 | €1,800 | €1,857 | +€57 | +3.2% |
| Gross operating margin | 9900 | €49,519 | €33,898 | -€15,620 | -31.5% |
| Operating profit (loss) | 9901 | €8,701 | -€5,615 | -€14,317 | |
| Financial income | 75/76B | €1 | €0 | -€0 | -40.7% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -40.7% |
| Financial charges | 65/66B | €2,874 | €2,707 | -€167 | -5.8% |
| Recurring financial charges | 65 | €2,874 | €2,707 | -€167 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €5,828 | -€8,322 | -€14,150 | |
| Income taxes | 67/77 | €206 | - | -€206 | |
| Profit (loss) for the period | 9904 | €5,622 | -€8,322 | -€13,944 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,622 | -€8,322 | -€13,944 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.