CODIS: 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.
CODIS
Largest movements
- Cash +€14,418
up €14,418 (+155.4%), from €9,279 to €23,697
mainly Depreciation (+€15,203) and Net result for the year (+€8,246)
- Tangible fixed assets -€10,428
down €10,428 (-6.5%), from €160,131 to €149,703
of which Furniture and vehicles: -€9,941
- Profit (loss) carried forward +€8,246
up €8,246 (+3.0%), from €279,348 to €287,594
- Depreciation +€9,240
up €9,240 (+155.0%), from €5,963 to €15,203
- Gross operating margin +€6,199
up €6,199 (+30.7%), from €20,175 to €26,374
- Purchases and services -€5,782
down €5,782 (-22.6%), from €25,600 to €19,818
- Taxes -€3,710
down €3,710 (-70.7%), from €5,245 to €1,535
- Turnover +€830
up €830 (+1.8%), from €45,362 to €46,192
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 | €305,028 | €312,286 | +€7,258 | +2.4% |
| Fixed assets | 21/28 | €160,131 | €149,703 | -€10,428 | -6.5% |
| Tangible fixed assets | 22/27 | €160,131 | €149,703 | -€10,428 | -6.5% |
| Land and buildings | 22 | €104,182 | €101,165 | -€3,017 | -2.9% |
| Plant, machinery and equipment | 23 | €5,967 | €8,497 | +€2,530 | +42.4% |
| Furniture and vehicles | 24 | €49,982 | €40,041 | -€9,941 | -19.9% |
| Current assets | 29/58 | €144,897 | €162,583 | +€17,686 | +12.2% |
| Amounts receivable within one year | 40/41 | €15,119 | €17,682 | +€2,563 | +17.0% |
| Trade receivables | 40 | €3,017 | €4,404 | +€1,387 | +46.0% |
| Other amounts receivable | 41 | €12,102 | €13,278 | +€1,176 | +9.7% |
| Current investments | 50/53 | €120,499 | €121,204 | +€705 | +0.6% |
| Cash at bank and in hand | 54/58 | €9,279 | €23,697 | +€14,418 | +155.4% |
| Total equity and liabilities | 10/49 | €305,028 | €312,286 | +€7,258 | +2.4% |
| Equity | 10/15 | €302,147 | €310,393 | +€8,246 | +2.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €4,207 | €4,207 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,207 | €4,207 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,207 | €4,207 | = | 0.0% |
| Profit (loss) carried forward | 14 | €279,348 | €287,594 | +€8,246 | +3.0% |
| Amounts payable | 17/49 | €2,881 | €1,893 | -€988 | -34.3% |
| Amounts payable within one year | 42/48 | €2,881 | €1,893 | -€988 | -34.3% |
| Current portion of amounts payable after more than one year | 42 | €868 | €520 | -€348 | -40.1% |
| Trade debts | 44 | €2,013 | €1,058 | -€955 | -47.4% |
| Suppliers | 440/4 | €2,013 | €1,058 | -€955 | -47.4% |
| Taxes, remuneration and social security | 45 | - | €315 | +€315 | |
| Taxes | 450/3 | - | €315 | +€315 | |
| Turnover | 70 | €45,362 | €46,192 | +€830 | +1.8% |
| Non-recurring operating income | 76A | €413 | - | -€413 | |
| Goods, raw materials, services and sundry goods | 60/61 | €25,600 | €19,818 | -€5,782 | -22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,963 | €15,203 | +€9,240 | +155.0% |
| Other operating charges | 640/8 | €2,535 | €2,912 | +€377 | +14.9% |
| Gross operating margin | 9900 | €20,175 | €26,374 | +€6,199 | +30.7% |
| Operating profit (loss) | 9901 | €11,677 | €8,259 | -€3,418 | -29.3% |
| Financial income | 75/76B | €1,052 | €1,700 | +€648 | +61.6% |
| Recurring financial income | 75 | €1,052 | €1,700 | +€648 | +61.6% |
| Financial charges | 65/66B | €266 | €178 | -€88 | -33.1% |
| Recurring financial charges | 65 | €266 | €178 | -€88 | -33.1% |
| Profit (loss) for the period before taxes | 9903 | €12,463 | €9,781 | -€2,682 | -21.5% |
| Income taxes | 67/77 | €5,245 | €1,535 | -€3,710 | -70.7% |
| Profit (loss) for the period | 9904 | €7,218 | €8,246 | +€1,028 | +14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,218 | €8,246 | +€1,028 | +14.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.