Codioso: 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.
Codioso
Largest movements
- Cash +€23,547
up €23,547 (+23.3%), from €100,948 to €124,495
mainly Other debts (+€49,685) and Net result for the year (+€47,103)
- Tangible fixed assets -€4,938
down €4,938 (-53.3%), from €9,257 to €4,319
- Current investments +€4,800
up €4,800 (+14.5%), from €33,143 to €37,943
- Receivables within one year -€3,869
down €3,869 (-11.4%), from €33,995 to €30,126
of which Trade receivables: -€6,369
- Deferred charges and accrued income -€3,526
down €3,526 (-83.2%), from €4,240 to €714
- Profit (loss) carried forward -€55,547
down €55,547, from €52,650 to -€2,897
- Other debts +€49,685
up €49,685 (+65.8%), from €75,461 to €125,145
- Tax, wage and social debts +€20,536
up €20,536 (+342.4%), from €5,998 to €26,534
- Taxes +€3,043
up €3,043 (+21.7%), from €13,994 to €17,038
- Gross operating margin -€2,078
down €2,078 (-2.9%), from €71,568 to €69,490
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 | €181,583 | €197,598 | +€16,015 | +8.8% |
| Fixed assets | 21/28 | €9,257 | €4,319 | -€4,938 | -53.3% |
| Tangible fixed assets | 22/27 | €9,257 | €4,319 | -€4,938 | -53.3% |
| Furniture and vehicles | 24 | €9,257 | €4,319 | -€4,938 | -53.3% |
| Current assets | 29/58 | €172,326 | €193,279 | +€20,953 | +12.2% |
| Amounts receivable within one year | 40/41 | €33,995 | €30,126 | -€3,869 | -11.4% |
| Trade receivables | 40 | €33,995 | €27,626 | -€6,369 | -18.7% |
| Other amounts receivable | 41 | - | €2,500 | +€2,500 | |
| Current investments | 50/53 | €33,143 | €37,943 | +€4,800 | +14.5% |
| Cash at bank and in hand | 54/58 | €100,948 | €124,495 | +€23,547 | +23.3% |
| Deferred charges and accrued income | 490/1 | €4,240 | €714 | -€3,526 | -83.2% |
| Total equity and liabilities | 10/49 | €181,583 | €197,598 | +€16,015 | +8.8% |
| Equity | 10/15 | €99,492 | €43,946 | -€55,547 | -55.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,242 | €28,242 | = | 0.0% |
| Distributable reserves | 133 | €28,242 | €28,242 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,650 | -€2,897 | -€55,547 | |
| Amounts payable | 17/49 | €82,091 | €153,652 | +€71,561 | +87.2% |
| Amounts payable within one year | 42/48 | €82,091 | €153,652 | +€71,561 | +87.2% |
| Trade debts | 44 | €632 | €1,973 | +€1,341 | +212.0% |
| Suppliers | 440/4 | €632 | €1,973 | +€1,341 | +212.0% |
| Taxes, remuneration and social security | 45 | €5,998 | €26,534 | +€20,536 | +342.4% |
| Taxes | 450/3 | €5,998 | €26,534 | +€20,536 | +342.4% |
| Other amounts payable | 47/48 | €75,461 | €125,145 | +€49,685 | +65.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,624 | €4,938 | +€314 | +6.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €71,568 | €69,490 | -€2,078 | -2.9% |
| Operating profit (loss) | 9901 | €66,557 | €64,153 | -€2,404 | -3.6% |
| Financial income | 75/76B | €64 | €89 | +€24 | +37.9% |
| Recurring financial income | 75 | €64 | €89 | +€24 | +37.9% |
| Financial charges | 65/66B | €78 | €101 | +€23 | +29.0% |
| Recurring financial charges | 65 | €78 | €101 | +€23 | +29.0% |
| Profit (loss) for the period before taxes | 9903 | €66,543 | €64,141 | -€2,402 | -3.6% |
| Income taxes | 67/77 | €13,994 | €17,038 | +€3,043 | +21.7% |
| Profit (loss) for the period | 9904 | €52,549 | €47,103 | -€5,446 | -10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €52,549 | €47,103 | -€5,446 | -10.4% |
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 10 October 2026 via checked.be.