CODIS CONSULT: 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 CONSULT
Largest movements
- Cash +€10,955
up €10,955 (+55.2%), from €19,839 to €30,794
mainly Net result for the year (+€20,847) and Tax, wage and social debts (+€8,119)
- Deferred charges and accrued income +€2,820
up €2,820 (+186.7%), from €1,510 to €4,330
- Receivables within one year +€777
up €777 (+6.1%), from €12,680 to €13,456
- Tangible fixed assets -€678
down €678 (-25.8%), from €2,624 to €1,946
- Reserves +€19,036
new in 2025: €19,036
- Other debts -€11,663
down €11,663 (-73.2%), from €15,938 to €4,275
- Tax, wage and social debts +€8,119
up €8,119 (+86.9%), from €9,343 to €17,462
- Trade debts -€2,033
down €2,033 (-34.8%), from €5,845 to €3,812
- Profit (loss) carried forward +€952
up €952, from -€952 to €0
- Gross operating margin +€30,361
up €30,361 (+1628.9%), from €1,864 to €32,225
- Taxes +€8,351
up €8,351 (+768.9%), from €1,086 to €9,437
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 | €36,653 | €50,526 | +€13,873 | +37.9% |
| Fixed assets | 21/28 | €2,624 | €1,946 | -€678 | -25.8% |
| Tangible fixed assets | 22/27 | €2,624 | €1,946 | -€678 | -25.8% |
| Furniture and vehicles | 24 | €2,624 | €1,946 | -€678 | -25.8% |
| Current assets | 29/58 | €34,029 | €48,580 | +€14,551 | +42.8% |
| Amounts receivable within one year | 40/41 | €12,680 | €13,456 | +€777 | +6.1% |
| Trade receivables | 40 | €12,680 | €13,456 | +€777 | +6.1% |
| Cash at bank and in hand | 54/58 | €19,839 | €30,794 | +€10,955 | +55.2% |
| Deferred charges and accrued income | 490/1 | €1,510 | €4,330 | +€2,820 | +186.7% |
| Total equity and liabilities | 10/49 | €36,653 | €50,526 | +€13,873 | +37.9% |
| Equity | 10/15 | €2,048 | €22,036 | +€19,988 | +976.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €19,036 | +€19,036 | |
| Distributable reserves | 133 | - | €19,036 | +€19,036 | |
| Profit (loss) carried forward | 14 | -€952 | €0 | +€952 | |
| Amounts payable | 17/49 | €34,605 | €28,490 | -€6,115 | -17.7% |
| Amounts payable within one year | 42/48 | €31,127 | €25,550 | -€5,577 | -17.9% |
| Trade debts | 44 | €5,845 | €3,812 | -€2,033 | -34.8% |
| Suppliers | 440/4 | €5,845 | €3,812 | -€2,033 | -34.8% |
| Taxes, remuneration and social security | 45 | €9,343 | €17,462 | +€8,119 | +86.9% |
| Taxes | 450/3 | €9,343 | €17,462 | +€8,119 | +86.9% |
| Other amounts payable | 47/48 | €15,938 | €4,275 | -€11,663 | -73.2% |
| Accrued charges and deferred income | 492/3 | €3,478 | €2,940 | -€538 | -15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,325 | €1,599 | +€274 | +20.7% |
| Other operating charges | 640/8 | €347 | €214 | -€133 | -38.4% |
| Gross operating margin | 9900 | €1,864 | €32,225 | +€30,361 | +1628.9% |
| Operating profit (loss) | 9901 | €191 | €30,412 | +€30,221 | +15803.5% |
| Financial income | 75/76B | €27 | €0 | -€27 | -100.0% |
| Recurring financial income | 75 | €27 | €0 | -€27 | -100.0% |
| Financial charges | 65/66B | €84 | €128 | +€44 | +52.1% |
| Recurring financial charges | 65 | €84 | €128 | +€44 | +52.1% |
| Profit (loss) for the period before taxes | 9903 | €134 | €30,284 | +€30,151 | +22518.9% |
| Income taxes | 67/77 | €1,086 | €9,437 | +€8,351 | +768.9% |
| Profit (loss) for the period | 9904 | -€952 | €20,847 | +€21,799 | |
| Profit (loss) for the period to be appropriated | 9905 | -€952 | €20,847 | +€21,799 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.