CODOMICA: 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.
CODOMICA
Largest movements
- Cash -€67,419
down €67,419 (-95.3%), from €70,751 to €3,332
mainly Debts after one year (-€168,000) and Net result for the year (-€5,416)
- Tangible fixed assets -€5,195
down €5,195 (-5.5%), from €94,544 to €89,349
of which Land and buildings: -€5,195
- Receivables within one year -€3,050
down €3,050 (-100.0%), from €3,050 to €0
- Debts after one year -€168,000
down €168,000 (-100.0%), from €168,000 to €0
- Other debts +€97,752
up €97,752 (+116.3%), from €84,044 to €181,796
- Profit (loss) carried forward -€5,416
down €5,416 (-3.6%), from -€149,699 to -€155,115
- Financial charges -€5,741
down €5,741 (-89.9%), from €6,387 to €647
- Gross operating margin +€488
up €488 (+55.9%), from €873 to €1,362
- Other operating charges +€36
up €36 (+4.1%), from €899 to €936
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €168,345 | €92,681 | -€75,664 | -44.9% |
| Fixed assets | 21/28 | €94,544 | €89,349 | -€5,195 | -5.5% |
| Tangible fixed assets | 22/27 | €94,544 | €89,349 | -€5,195 | -5.5% |
| Land and buildings | 22 | €94,544 | €89,349 | -€5,195 | -5.5% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €73,801 | €3,332 | -€70,469 | -95.5% |
| Amounts receivable within one year | 40/41 | €3,050 | €0 | -€3,050 | -100.0% |
| Other amounts receivable | 41 | €3,050 | €0 | -€3,050 | -100.0% |
| Cash at bank and in hand | 54/58 | €70,751 | €3,332 | -€67,419 | -95.3% |
| Total equity and liabilities | 10/49 | €168,345 | €92,681 | -€75,664 | -44.9% |
| Equity | 10/15 | -€83,699 | -€89,115 | -€5,416 | -6.5% |
| Contributions | 10/11 | €66,000 | €66,000 | = | 0.0% |
| Capital | 10 | €66,000 | €66,000 | = | 0.0% |
| Issued capital | 100 | €66,000 | €66,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€149,699 | -€155,115 | -€5,416 | -3.6% |
| Amounts payable | 17/49 | €252,044 | €181,796 | -€70,248 | -27.9% |
| Amounts payable after more than one year | 17 | €168,000 | €0 | -€168,000 | -100.0% |
| Financial debts | 170/4 | €168,000 | €0 | -€168,000 | -100.0% |
| Amounts payable within one year | 42/48 | €84,044 | €181,796 | +€97,752 | +116.3% |
| Other amounts payable | 47/48 | €84,044 | €181,796 | +€97,752 | +116.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,195 | €5,195 | = | 0.0% |
| Other operating charges | 640/8 | €899 | €936 | +€36 | +4.1% |
| Gross operating margin | 9900 | €873 | €1,362 | +€488 | +55.9% |
| Operating profit (loss) | 9901 | -€5,221 | -€4,769 | +€452 | +8.7% |
| Financial charges | 65/66B | €6,387 | €647 | -€5,741 | -89.9% |
| Recurring financial charges | 65 | €6,387 | €647 | -€5,741 | -89.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,609 | -€5,416 | +€6,193 | +53.3% |
| Profit (loss) for the period | 9904 | -€11,609 | -€5,416 | +€6,193 | +53.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,609 | -€5,416 | +€6,193 | +53.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.