CODILIUS: 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.
CODILIUS
Largest movements
- Receivables within one year +€27,689
up €27,689 (+193.8%), from €14,286 to €41,975
of which Other amounts receivable: +€35,068
- Cash -€17,175
down €17,175 (-99.7%), from €17,226 to €51
mainly Receivables within one year (-€27,689) and Other debts (-€10,232)
- Profit (loss) carried forward +€20,416
up €20,416, from -€18,767 to €1,649
- Other debts -€10,232
down €10,232 (-100.0%), from €10,232 to €0
- Trade debts +€2,344
up €2,344 (+746.4%), from €314 to €2,658
- Accrued charges and deferred income -€1,280
no longer reported in 2025 (was €1,280)
- Tax, wage and social debts -€734
down €734 (-9.5%), from €7,707 to €6,973
of which Remuneration and social security: -€1,000
- Turnover +€16,953
up €16,953 (+23.5%), from €72,107 to €89,060
- Purchases and services +€12,743
up €12,743 (+24.4%), from €52,151 to €64,894
- Gross operating margin +€2,874
up €2,874 (+13.4%), from €21,401 to €24,274
- Taxes +€2,108
new in 2025: €2,108
- Staff costs +€1,106
new in 2025: €1,106
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 | €32,068 | €42,582 | +€10,514 | +32.8% |
| Fixed assets | 21/28 | €555 | €555 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €555 | €555 | = | 0.0% |
| Current assets | 29/58 | €31,513 | €42,027 | +€10,514 | +33.4% |
| Amounts receivable within one year | 40/41 | €14,286 | €41,975 | +€27,689 | +193.8% |
| Trade receivables | 40 | €14,286 | €6,907 | -€7,379 | -51.7% |
| Other amounts receivable | 41 | - | €35,068 | +€35,068 | |
| Cash at bank and in hand | 54/58 | €17,226 | €51 | -€17,175 | -99.7% |
| Total equity and liabilities | 10/49 | €32,068 | €42,582 | +€10,514 | +32.8% |
| Equity | 10/15 | €12,535 | €32,950 | +€20,416 | +162.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €28,801 | €28,801 | = | 0.0% |
| Distributable reserves | 133 | €28,801 | €28,801 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,767 | €1,649 | +€20,416 | |
| Amounts payable | 17/49 | €19,533 | €9,631 | -€9,902 | -50.7% |
| Amounts payable within one year | 42/48 | €18,253 | €9,631 | -€8,622 | -47.2% |
| Trade debts | 44 | €314 | €2,658 | +€2,344 | +746.4% |
| Suppliers | 440/4 | €314 | €2,658 | +€2,344 | +746.4% |
| Taxes, remuneration and social security | 45 | €7,707 | €6,973 | -€734 | -9.5% |
| Taxes | 450/3 | €5,507 | €5,773 | +€266 | +4.8% |
| Remuneration and social security | 454/9 | €2,200 | €1,200 | -€1,000 | -45.5% |
| Other amounts payable | 47/48 | €10,232 | €0 | -€10,232 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,280 | - | -€1,280 | |
| Turnover | 70 | €72,107 | €89,060 | +€16,953 | +23.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €52,151 | €64,894 | +€12,743 | +24.4% |
| Remuneration, social security and pensions | 62 | - | €1,106 | +€1,106 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49 | €0 | -€49 | -100.0% |
| Other operating charges | 640/8 | €387 | €500 | +€113 | +29.1% |
| Gross operating margin | 9900 | €21,401 | €24,274 | +€2,874 | +13.4% |
| Operating profit (loss) | 9901 | €20,965 | €22,669 | +€1,704 | +8.1% |
| Financial charges | 65/66B | €131 | €145 | +€14 | +10.6% |
| Recurring financial charges | 65 | €131 | €145 | +€14 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €20,833 | €22,524 | +€1,690 | +8.1% |
| Income taxes | 67/77 | - | €2,108 | +€2,108 | |
| Profit (loss) for the period | 9904 | €20,833 | €20,416 | -€417 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,833 | €20,416 | -€417 | -2.0% |
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 29 September 2026 via checked.be.