CODAGIS: 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.
CODAGIS
Largest movements
- Receivables within one year +€14,958
up €14,958 (+2.0%), from €737,810 to €752,768
of which Other amounts receivable: +€626,291
- Profit (loss) carried forward +€12,601
up €12,601 (+8.1%), from -€156,329 to -€143,728
- Other operating charges -€481
down €481 (-55.4%), from €868 to €387
- Gross operating margin +€470
up €470 (+6.2%), from €7,564 to €8,034
From the 2022 result to the 2024 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €737,810 | €752,768 | +€14,958 | +2.0% |
| Current assets | 29/58 | €737,810 | €752,768 | +€14,958 | +2.0% |
| Amounts receivable within one year | 40/41 | €737,810 | €752,768 | +€14,958 | +2.0% |
| Trade receivables | 40 | €611,333 | - | -€611,333 | |
| Other amounts receivable | 41 | €126,477 | €752,768 | +€626,291 | +495.2% |
| Total equity and liabilities | 10/49 | €737,810 | €752,768 | +€14,958 | +2.0% |
| Equity | 10/15 | -€94,329 | -€81,728 | +€12,601 | +13.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€156,329 | -€143,728 | +€12,601 | +8.1% |
| Amounts payable | 17/49 | €832,139 | €834,496 | +€2,357 | +0.3% |
| Amounts payable after more than one year | 17 | €832,139 | €832,139 | = | 0.0% |
| Other amounts payable | 178/9 | €832,139 | €832,139 | = | 0.0% |
| Amounts payable within one year | 42/48 | - | €2,357 | +€2,357 | |
| Trade debts | 44 | - | €2,357 | +€2,357 | |
| Suppliers | 440/4 | - | €2,357 | +€2,357 | |
| Other operating charges | 640/8 | €868 | €387 | -€481 | -55.4% |
| Gross operating margin | 9900 | €7,564 | €8,034 | +€470 | +6.2% |
| Operating profit (loss) | 9901 | €6,696 | €7,647 | +€951 | +14.2% |
| Financial charges | 65/66B | €48 | - | -€48 | |
| Recurring financial charges | 65 | €48 | - | -€48 | |
| Profit (loss) for the period before taxes | 9903 | €6,648 | €7,647 | +€998 | +15.0% |
| Profit (loss) for the period | 9904 | €6,648 | €7,647 | +€998 | +15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,648 | €7,647 | +€998 | +15.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.