CODDIWOMPLE: 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.
CODDIWOMPLE
Largest movements
- Receivables within one year +€54,503
up €54,503 (+288.9%), from €18,863 to €73,366
of which Trade receivables: +€54,880
- Tangible fixed assets +€19,129
up €19,129 (+17.4%), from €110,208 to €129,337
- Cash -€11,593
down €11,593 (-47.6%), from €24,361 to €12,768
mainly Receivables within one year (-€54,503) and Investment in fixed assets (net) (-€41,178)
- Debts within one year +€23,847
up €23,847 (+115.4%), from €20,672 to €44,519
of which Trade debts: +€19,224
- Profit (loss) carried forward +€22,069
up €22,069 (+64.3%), from €34,311 to €56,380
- Reserves +€18,082
up €18,082 (+45.2%), from €40,000 to €58,082
- Turnover +€198,277
up €198,277 (+83.3%), from €237,893 to €436,170
- Purchases and services +€150,529
up €150,529 (+108.7%), from €138,443 to €288,972
- Staff costs +€72,327
new in 2025: €72,327
- Other operating charges -€48,324
down €48,324 (-86.3%), from €55,967 to €7,643
- Gross operating margin +€47,748
up €47,748 (+48.0%), from €99,450 to €147,198
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 | €180,990 | €245,488 | +€64,498 | +35.6% |
| Fixed assets | 21/28 | €128,974 | €148,258 | +€19,284 | +15.0% |
| Tangible fixed assets | 22/27 | €110,208 | €129,337 | +€19,129 | +17.4% |
| Plant, machinery and equipment | 23 | €54,892 | €63,016 | +€8,124 | +14.8% |
| Furniture and vehicles | 24 | €55,316 | €60,635 | +€5,319 | +9.6% |
| Leasing and similar rights | 25 | - | €5,686 | +€5,686 | |
| Financial fixed assets | 28 | €18,766 | €18,921 | +€155 | +0.8% |
| Current assets | 29/58 | €52,016 | €97,230 | +€45,214 | +86.9% |
| Amounts receivable within one year | 40/41 | €18,863 | €73,366 | +€54,503 | +288.9% |
| Trade receivables | 40 | €18,447 | €73,327 | +€54,880 | +297.5% |
| Other amounts receivable | 41 | €416 | €39 | -€377 | -90.6% |
| Cash at bank and in hand | 54/58 | €24,361 | €12,768 | -€11,593 | -47.6% |
| Deferred charges and accrued income | 490/1 | €8,792 | €11,096 | +€2,304 | +26.2% |
| Total equity and liabilities | 10/49 | €180,990 | €245,488 | +€64,498 | +35.6% |
| Equity | 10/15 | €158,476 | €198,627 | +€40,151 | +25.3% |
| Contributions | 10/11 | €84,165 | €84,165 | = | 0.0% |
| Capital | 10 | €84,165 | €84,165 | = | 0.0% |
| Reserves | 13 | €40,000 | €58,082 | +€18,082 | +45.2% |
| Profit (loss) carried forward | 14 | €34,311 | €56,380 | +€22,069 | +64.3% |
| Amounts payable | 17/49 | €22,514 | €46,861 | +€24,347 | +108.1% |
| Amounts payable within one year | 42/48 | €20,672 | €44,519 | +€23,847 | +115.4% |
| Current portion of amounts payable after more than one year | 42 | - | €5,190 | +€5,190 | |
| Trade debts | 44 | €7,045 | €26,269 | +€19,224 | +272.9% |
| Suppliers | 440/4 | €7,045 | €26,269 | +€19,224 | +272.9% |
| Taxes, remuneration and social security | 45 | - | €12,566 | +€12,566 | |
| Taxes | 450/3 | - | €5,579 | +€5,579 | |
| Remuneration and social security | 454/9 | - | €6,987 | +€6,987 | |
| Accrued charges and deferred income | 492/3 | €1,842 | €2,342 | +€500 | +27.1% |
| Turnover | 70 | €237,893 | €436,170 | +€198,277 | +83.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €138,443 | €288,972 | +€150,529 | +108.7% |
| Remuneration, social security and pensions | 62 | - | €72,327 | +€72,327 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,124 | €21,894 | +€9,770 | +80.6% |
| Other operating charges | 640/8 | €55,967 | €7,643 | -€48,324 | -86.3% |
| Gross operating margin | 9900 | €99,450 | €147,198 | +€47,748 | +48.0% |
| Operating profit (loss) | 9901 | €31,359 | €45,334 | +€13,975 | +44.6% |
| Financial income | 75/76B | €163 | €610 | +€447 | +274.2% |
| Recurring financial income | 75 | €163 | €610 | +€447 | +274.2% |
| Financial charges | 65/66B | €1,865 | €5,793 | +€3,928 | +210.6% |
| Recurring financial charges | 65 | €1,865 | €5,793 | +€3,928 | +210.6% |
| Profit (loss) for the period before taxes | 9903 | €29,657 | €40,151 | +€10,494 | +35.4% |
| Profit (loss) for the period | 9904 | €29,657 | €40,151 | +€10,494 | +35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €29,657 | €40,151 | +€10,494 | +35.4% |
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 3 October 2026 via checked.be.