CODEUS: 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.
CODEUS
Largest movements
- Cash +€25,931
up €25,931 (+11,627%), from €223 to €26,154
mainly Net result for the year (+€21,358) and Tax, wage and social debts (+€10,349)
- Deferred charges and accrued income +€7,700
new in 2025: €7,700
- Tangible fixed assets +€4,455
up €4,455 (+947%), from €471 to €4,926
- Receivables within one year +€1,118
up €1,118 (+160%), from €698 to €1,815
of which Trade receivables: +€1,815
- Profit (loss) carried forward +€20,525
up €20,525, from -€2,963 to €17,563
- Tax, wage and social debts +€10,349
new in 2025: €10,349
- Other debts +€6,027
up €6,027 (+138%), from €4,354 to €10,381
- Trade debts +€1,802
new in 2025: €1,802
- Contributions +€500
new in 2025: €500
- Gross operating margin +€29,982
up €29,982, from -€2,874 to €27,108
- Taxes +€4,864
new in 2025: €4,864
- Other operating charges +€471
new in 2025: €471
- Depreciation +€313
up €313 (+1,282%), from €24 to €337
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 | €1,392 | €40,595 | +€39,204 | +2,817% |
| Fixed assets | 21/28 | €471 | €4,926 | +€4,455 | +947% |
| Tangible fixed assets | 22/27 | €471 | €4,926 | +€4,455 | +947% |
| Furniture and vehicles | 24 | €471 | €4,926 | +€4,455 | +947% |
| Current assets | 29/58 | €921 | €35,669 | +€34,749 | +3,773% |
| Amounts receivable within one year | 40/41 | €698 | €1,815 | +€1,118 | +160% |
| Trade receivables | 40 | - | €1,815 | +€1,815 | |
| Other amounts receivable | 41 | €698 | - | -€698 | |
| Cash at bank and in hand | 54/58 | €223 | €26,154 | +€25,931 | +11,627% |
| Deferred charges and accrued income | 490/1 | - | €7,700 | +€7,700 | |
| Total equity and liabilities | 10/49 | €1,392 | €40,595 | +€39,204 | +2,817% |
| Equity | 10/15 | -€2,963 | €18,063 | +€21,025 | |
| Contributions | 10/11 | - | €500 | +€500 | |
| Profit (loss) carried forward | 14 | -€2,963 | €17,563 | +€20,525 | |
| Amounts payable | 17/49 | €4,354 | €22,532 | +€18,178 | +417% |
| Amounts payable within one year | 42/48 | €4,354 | €22,532 | +€18,178 | +417% |
| Trade debts | 44 | - | €1,802 | +€1,802 | |
| Suppliers | 440/4 | - | €1,802 | +€1,802 | |
| Taxes, remuneration and social security | 45 | - | €10,349 | +€10,349 | |
| Taxes | 450/3 | - | €10,349 | +€10,349 | |
| Other amounts payable | 47/48 | €4,354 | €10,381 | +€6,027 | +138% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24 | €337 | +€313 | +1,282% |
| Other operating charges | 640/8 | - | €471 | +€471 | |
| Gross operating margin | 9900 | -€2,874 | €27,108 | +€29,982 | |
| Operating profit (loss) | 9901 | -€2,899 | €26,300 | +€29,199 | |
| Financial charges | 65/66B | €64 | €78 | +€14 | +21.7% |
| Recurring financial charges | 65 | €64 | €78 | +€14 | +21.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,963 | €26,223 | +€29,185 | |
| Income taxes | 67/77 | - | €4,864 | +€4,864 | |
| Profit (loss) for the period | 9904 | -€2,963 | €21,358 | +€24,321 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,963 | €21,358 | +€24,321 |
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 14 October 2026 via checked.be.