CODINSANITY: 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.
CODINSANITY
Largest movements
- Cash +€31,916
up €31,916 (+22.1%), from €144,453 to €176,369
mainly Net result for the year (+€62,497) and Other debts (+€43,202)
- Other debts +€43,202
up €43,202 (+39.3%), from €109,819 to €153,021
- Reserves -€12,000
no longer reported in 2025 (was €12,000)
- Depreciation -€901
down €901 (-47.5%), from €1,896 to €995
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 | €159,458 | €190,511 | +€31,052 | +19.5% |
| Fixed assets | 21/28 | €1,527 | €1,556 | +€30 | +1.9% |
| Tangible fixed assets | 22/27 | €877 | €706 | -€170 | -19.4% |
| Furniture and vehicles | 24 | €877 | €706 | -€170 | -19.4% |
| Financial fixed assets | 28 | €650 | €850 | +€200 | +30.8% |
| Current assets | 29/58 | €157,932 | €188,955 | +€31,023 | +19.6% |
| Amounts receivable within one year | 40/41 | €12,660 | €11,773 | -€886 | -7.0% |
| Trade receivables | 40 | €12,660 | €11,773 | -€886 | -7.0% |
| Cash at bank and in hand | 54/58 | €144,453 | €176,369 | +€31,916 | +22.1% |
| Deferred charges and accrued income | 490/1 | €819 | €812 | -€7 | -0.8% |
| Total equity and liabilities | 10/49 | €159,458 | €190,511 | +€31,052 | +19.5% |
| Equity | 10/15 | €31,973 | €19,500 | -€12,473 | -39.0% |
| Contributions | 10/11 | €19,500 | €19,500 | = | 0.0% |
| Reserves | 13 | €12,000 | - | -€12,000 | |
| Distributable reserves | 133 | €12,000 | - | -€12,000 | |
| Profit (loss) carried forward | 14 | €473 | - | -€473 | |
| Amounts payable | 17/49 | €127,485 | €171,011 | +€43,526 | +34.1% |
| Amounts payable within one year | 42/48 | €127,485 | €171,011 | +€43,526 | +34.1% |
| Trade debts | 44 | €585 | €910 | +€325 | +55.5% |
| Suppliers | 440/4 | €585 | €910 | +€325 | +55.5% |
| Taxes, remuneration and social security | 45 | €17,081 | €17,080 | -€1 | 0.0% |
| Taxes | 450/3 | €17,081 | €17,080 | -€1 | 0.0% |
| Other amounts payable | 47/48 | €109,819 | €153,021 | +€43,202 | +39.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,896 | €995 | -€901 | -47.5% |
| Other operating charges | 640/8 | €387 | €420 | +€33 | +8.5% |
| Gross operating margin | 9900 | €79,603 | €80,047 | +€444 | +0.6% |
| Operating profit (loss) | 9901 | €77,320 | €78,632 | +€1,312 | +1.7% |
| Financial charges | 65/66B | €158 | €125 | -€33 | -21.1% |
| Recurring financial charges | 65 | €158 | €125 | -€33 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €77,161 | €78,507 | +€1,346 | +1.7% |
| Income taxes | 67/77 | €15,672 | €16,010 | +€338 | +2.2% |
| Profit (loss) for the period | 9904 | €61,489 | €62,497 | +€1,008 | +1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €61,489 | €62,497 | +€1,008 | +1.6% |
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 8 October 2026 via checked.be.