COASS FINANCE: 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.
COASS FINANCE
Largest movements
- Tangible fixed assets -€12,443
down €12,443 (-28.6%), from €43,571 to €31,127
- Receivables within one year -€4,516
down €4,516 (-5.6%), from €81,220 to €76,704
- Cash -€3,415
down €3,415 (-13.4%), from €25,524 to €22,109
mainly Debts after one year (-€11,528) and Tax, wage and social debts (-€6,172)
- Debts after one year -€11,528
down €11,528 (-53.7%), from €21,474 to €9,946
- Tax, wage and social debts -€6,172
down €6,172 (-100%), from €6,172 to €0
of which Remuneration and social security: -€4,393
- Profit (loss) carried forward -€4,686
down €4,686 (-5.2%), from €89,707 to €85,021
- Gross operating margin -€5,310
down €5,310 (-29.6%), from €17,913 to €12,603
- Taxes -€1,312
down €1,312 (-87.1%), from €1,506 to €194
- Other operating charges -€544
down €544 (-35.3%), from €1,540 to €996
- Financial charges -€495
down €495 (-27.9%), from €1,771 to €1,276
- Depreciation +€254
up €254 (+2.1%), from €12,189 to €12,443
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 | €160,115 | €139,740 | -€20,374 | -12.7% |
| Fixed assets | 21/28 | €53,371 | €40,927 | -€12,443 | -23.3% |
| Tangible fixed assets | 22/27 | €43,571 | €31,127 | -€12,443 | -28.6% |
| Furniture and vehicles | 24 | €43,571 | €31,127 | -€12,443 | -28.6% |
| Financial fixed assets | 28 | €9,800 | €9,800 | = | 0.0% |
| Current assets | 29/58 | €106,744 | €98,813 | -€7,931 | -7.4% |
| Amounts receivable within one year | 40/41 | €81,220 | €76,704 | -€4,516 | -5.6% |
| Other amounts receivable | 41 | €81,220 | €76,704 | -€4,516 | -5.6% |
| Cash at bank and in hand | 54/58 | €25,524 | €22,109 | -€3,415 | -13.4% |
| Total equity and liabilities | 10/49 | €160,115 | €139,740 | -€20,374 | -12.7% |
| Equity | 10/15 | €111,707 | €107,021 | -€4,686 | -4.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,707 | €85,021 | -€4,686 | -5.2% |
| Amounts payable | 17/49 | €48,408 | €32,720 | -€15,688 | -32.4% |
| Amounts payable after more than one year | 17 | €21,474 | €9,946 | -€11,528 | -53.7% |
| Financial debts | 170/4 | €21,474 | €9,946 | -€11,528 | -53.7% |
| Amounts payable within one year | 42/48 | €26,934 | €22,773 | -€4,160 | -15.4% |
| Current portion of amounts payable after more than one year | 42 | €11,099 | €11,528 | +€429 | +3.9% |
| Trade debts | 44 | €663 | €2,246 | +€1,582 | +239% |
| Suppliers | 440/4 | €663 | €2,246 | +€1,582 | +239% |
| Taxes, remuneration and social security | 45 | €6,172 | €0 | -€6,172 | -100% |
| Taxes | 450/3 | €1,779 | €0 | -€1,779 | -100% |
| Remuneration and social security | 454/9 | €4,393 | €0 | -€4,393 | -100% |
| Other amounts payable | 47/48 | €9,000 | €9,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,189 | €12,443 | +€254 | +2.1% |
| Other operating charges | 640/8 | €1,540 | €996 | -€544 | -35.3% |
| Non-recurring operating charges | 66A | - | €2,380 | +€2,380 | |
| Gross operating margin | 9900 | €17,913 | €12,603 | -€5,310 | -29.6% |
| Operating profit (loss) | 9901 | €4,184 | -€3,216 | -€7,401 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,771 | €1,276 | -€495 | -27.9% |
| Recurring financial charges | 65 | €1,771 | €1,276 | -€495 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | €2,414 | -€4,492 | -€6,906 | |
| Income taxes | 67/77 | €1,506 | €194 | -€1,312 | -87.1% |
| Profit (loss) for the period | 9904 | €908 | -€4,686 | -€5,594 | |
| Profit (loss) for the period to be appropriated | 9905 | €908 | -€4,686 | -€5,594 |
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 29 October 2026 via checked.be.