COASTS: 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.
COASTS
Largest movements
- Cash +€29,508
up €29,508 (+2414.1%), from €1,222 to €30,730
mainly Net result for the year (+€45,035) and Tax, wage and social debts (+€7,052)
- Receivables within one year +€22,862
up €22,862 (+76.0%), from €30,097 to €52,959
of which Trade receivables: +€19,876
- Reserves +€45,035
up €45,035 (+264.3%), from €17,038 to €62,073
- Tax, wage and social debts +€7,052
up €7,052 (+68.6%), from €10,284 to €17,336
- Trade debts +€1,159
up €1,159 (+2204.7%), from €53 to €1,212
- Other debts -€859
down €859 (-100.0%), from €859 to €0
- Gross operating margin +€40,674
up €40,674 (+203.5%), from €19,985 to €60,658
- Taxes +€8,213
up €8,213 (+201.9%), from €4,068 to €12,281
- Depreciation -€2,562
down €2,562 (-88.5%), from €2,895 to €333
- Financial charges +€1,858
up €1,858 (+8849.7%), from €21 to €1,879
- Other operating charges +€807
up €807 (+119.9%), from €673 to €1,481
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 | €32,234 | €84,621 | +€52,387 | +162.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €914 | €581 | -€333 | -36.4% |
| Tangible fixed assets | 22/27 | €914 | €581 | -€333 | -36.4% |
| Furniture and vehicles | 24 | €914 | €581 | -€333 | -36.4% |
| Current assets | 29/58 | €31,320 | €84,040 | +€52,720 | +168.3% |
| Amounts receivable within one year | 40/41 | €30,097 | €52,959 | +€22,862 | +76.0% |
| Trade receivables | 40 | €25,307 | €45,184 | +€19,876 | +78.5% |
| Other amounts receivable | 41 | €4,790 | €7,776 | +€2,986 | +62.3% |
| Cash at bank and in hand | 54/58 | €1,222 | €30,730 | +€29,508 | +2414.1% |
| Deferred charges and accrued income | 490/1 | - | €350 | +€350 | |
| Total equity and liabilities | 10/49 | €32,234 | €84,621 | +€52,387 | +162.5% |
| Equity | 10/15 | €21,038 | €66,073 | +€45,035 | +214.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €17,038 | €62,073 | +€45,035 | +264.3% |
| Distributable reserves | 133 | €17,038 | €62,073 | +€45,035 | +264.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €11,195 | €18,548 | +€7,352 | +65.7% |
| Amounts payable within one year | 42/48 | €11,195 | €18,548 | +€7,352 | +65.7% |
| Trade debts | 44 | €53 | €1,212 | +€1,159 | +2204.7% |
| Suppliers | 440/4 | €53 | €1,212 | +€1,159 | +2204.7% |
| Taxes, remuneration and social security | 45 | €10,284 | €17,336 | +€7,052 | +68.6% |
| Taxes | 450/3 | €10,284 | €17,336 | +€7,052 | +68.6% |
| Other amounts payable | 47/48 | €859 | €0 | -€859 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,895 | €333 | -€2,562 | -88.5% |
| Other operating charges | 640/8 | €673 | €1,481 | +€807 | +119.9% |
| Gross operating margin | 9900 | €19,985 | €60,658 | +€40,674 | +203.5% |
| Operating profit (loss) | 9901 | €16,416 | €58,845 | +€42,429 | +258.5% |
| Financial income | 75/76B | - | €350 | +€350 | |
| Recurring financial income | 75 | - | €350 | +€350 | |
| Financial charges | 65/66B | €21 | €1,879 | +€1,858 | +8849.7% |
| Recurring financial charges | 65 | €21 | €1,879 | +€1,858 | +8849.7% |
| Profit (loss) for the period before taxes | 9903 | €16,395 | €57,316 | +€40,921 | +249.6% |
| Income taxes | 67/77 | €4,068 | €12,281 | +€8,213 | +201.9% |
| Profit (loss) for the period | 9904 | €12,327 | €45,035 | +€32,708 | +265.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,327 | €45,035 | +€32,708 | +265.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.