COAST: 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.
COAST
Largest movements
- Cash -€79,180
down €79,180 (-27.1%), from €292,248 to €213,068
mainly Other debts (-€115,070) and Investment in fixed assets (net) (-€13,079)
- Receivables within one year -€19,045
down €19,045 (-10.9%), from €175,455 to €156,410
of which Other amounts receivable: -€28,428
- Tangible fixed assets +€9,730
up €9,730 (+251.0%), from €3,876 to €13,607
of which Other tangible fixed assets: +€10,683
- Deferred charges and accrued income +€8,903
up €8,903 (+399.5%), from €2,229 to €11,132
- Other debts -€115,070
down €115,070 (-99.1%), from €116,160 to €1,090
- Tax, wage and social debts +€15,767
up €15,767 (+89.6%), from €17,607 to €33,374
of which Taxes: +€15,642
- Reserves +€9,670
up €9,670 (+4.8%), from €200,209 to €209,879
- Trade debts +€8,786
up €8,786 (+58.6%), from €14,980 to €23,766
- Gross operating margin +€14,388
up €14,388 (+17.1%), from €84,291 to €98,680
- Taxes +€9,792
up €9,792 (+260.9%), from €3,753 to €13,545
- Financial income -€6,220
down €6,220 (-71.0%), from €8,767 to €2,547
- Financial charges +€2,272
up €2,272 (+353.6%), from €643 to €2,914
- Staff costs +€1,856
up €1,856 (+2.8%), from €66,843 to €68,699
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.
Cash bridge derived
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 | €474,013 | €394,421 | -€79,591 | -16.8% |
| Fixed assets | 21/28 | €4,081 | €13,812 | +€9,730 | +238.4% |
| Tangible fixed assets | 22/27 | €3,876 | €13,607 | +€9,730 | +251.0% |
| Furniture and vehicles | 24 | €3,876 | €2,924 | -€952 | -24.6% |
| Other tangible fixed assets | 26 | - | €10,683 | +€10,683 | |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €469,931 | €380,610 | -€89,322 | -19.0% |
| Amounts receivable within one year | 40/41 | €175,455 | €156,410 | -€19,045 | -10.9% |
| Trade receivables | 40 | €102,351 | €111,735 | +€9,384 | +9.2% |
| Other amounts receivable | 41 | €73,103 | €44,675 | -€28,428 | -38.9% |
| Cash at bank and in hand | 54/58 | €292,248 | €213,068 | -€79,180 | -27.1% |
| Deferred charges and accrued income | 490/1 | €2,229 | €11,132 | +€8,903 | +399.5% |
| Total equity and liabilities | 10/49 | €474,013 | €394,421 | -€79,591 | -16.8% |
| Equity | 10/15 | €325,265 | €334,937 | +€9,672 | +3.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €200,209 | €209,879 | +€9,670 | +4.8% |
| Distributable reserves | 133 | €200,209 | €209,879 | +€9,670 | +4.8% |
| Profit (loss) carried forward | 14 | €118,856 | €118,858 | +€2 | 0.0% |
| Amounts payable | 17/49 | €148,747 | €59,484 | -€89,263 | -60.0% |
| Amounts payable within one year | 42/48 | €148,747 | €58,231 | -€90,517 | -60.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €14,980 | €23,766 | +€8,786 | +58.6% |
| Suppliers | 440/4 | €14,980 | €23,766 | +€8,786 | +58.6% |
| Taxes, remuneration and social security | 45 | €17,607 | €33,374 | +€15,767 | +89.6% |
| Taxes | 450/3 | €9,552 | €25,194 | +€15,642 | +163.7% |
| Remuneration and social security | 454/9 | €8,055 | €8,180 | +€125 | +1.6% |
| Other amounts payable | 47/48 | €116,160 | €1,090 | -€115,070 | -99.1% |
| Accrued charges and deferred income | 492/3 | €0 | €1,253 | +€1,253 | |
| Non-recurring operating income | 76A | €0 | €37 | +€37 | |
| Remuneration, social security and pensions | 62 | €66,843 | €68,699 | +€1,856 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,223 | €3,349 | +€1,126 | +50.6% |
| Other operating charges | 640/8 | €2,897 | €3,047 | +€149 | +5.2% |
| Gross operating margin | 9900 | €84,291 | €98,680 | +€14,388 | +17.1% |
| Operating profit (loss) | 9901 | €12,328 | €23,585 | +€11,257 | +91.3% |
| Financial income | 75/76B | €8,767 | €2,547 | -€6,220 | -71.0% |
| Recurring financial income | 75 | €8,767 | €2,547 | -€6,220 | -71.0% |
| Financial charges | 65/66B | €643 | €2,914 | +€2,272 | +353.6% |
| Recurring financial charges | 65 | €643 | €2,914 | +€2,272 | +353.6% |
| Profit (loss) for the period before taxes | 9903 | €20,453 | €23,218 | +€2,765 | +13.5% |
| Income taxes | 67/77 | €3,753 | €13,545 | +€9,792 | +260.9% |
| Profit (loss) for the period | 9904 | €16,700 | €9,672 | -€7,027 | -42.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,700 | €9,672 | -€7,027 | -42.1% |
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 10 October 2026 via checked.be.