COEUS CONSULTING: 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.
COEUS CONSULTING
Largest movements
- Tangible fixed assets -€67,097
down €67,097 (-27.1%), from €247,454 to €180,358
of which Furniture and vehicles: -€63,897
- Receivables within one year -€56,351
down €56,351 (-92.3%), from €61,035 to €4,684
of which Trade receivables: -€60,683
- Deferred charges and accrued income +€13,441
up €13,441 (+527%), from €2,549 to €15,990
- Debts after one year -€68,278
down €68,278 (-42.3%), from €161,518 to €93,240
- Trade debts -€44,532
down €44,532 (-95.1%), from €46,806 to €2,274
- Tax, wage and social debts +€9,766
up €9,766 (+64.3%), from €15,180 to €24,946
- Current portion of long-term debt -€9,147
down €9,147 (-24.7%), from €37,015 to €27,868
- Reserves +€3,432
up €3,432 (+5.6%), from €60,991 to €64,423
- Taxes -€6,372
down €6,372 (-37.4%), from €17,040 to €10,668
- Financial charges +€3,817
up €3,817 (+48.4%), from €7,880 to €11,697
- Depreciation +€3,696
up €3,696 (+18.6%), from €19,837 to €23,533
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.
Derived cash bridge
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 | €321,718 | €213,135 | -€108,583 | -33.8% |
| Fixed assets | 21/28 | €247,454 | €180,358 | -€67,097 | -27.1% |
| Tangible fixed assets | 22/27 | €247,454 | €180,358 | -€67,097 | -27.1% |
| Land and buildings | 22 | €173,040 | €170,347 | -€2,693 | -1.6% |
| Plant, machinery and equipment | 23 | €1,651 | €1,144 | -€507 | -30.7% |
| Furniture and vehicles | 24 | €72,763 | €8,866 | -€63,897 | -87.8% |
| Current assets | 29/58 | €74,264 | €32,778 | -€41,486 | -55.9% |
| Amounts receivable within one year | 40/41 | €61,035 | €4,684 | -€56,351 | -92.3% |
| Trade receivables | 40 | €61,035 | €352 | -€60,683 | -99.4% |
| Other amounts receivable | 41 | - | €4,332 | +€4,332 | |
| Cash at bank and in hand | 54/58 | €10,680 | €12,103 | +€1,423 | +13.3% |
| Deferred charges and accrued income | 490/1 | €2,549 | €15,990 | +€13,441 | +527% |
| Total equity and liabilities | 10/49 | €321,718 | €213,135 | -€108,583 | -33.8% |
| Equity | 10/15 | €60,991 | €64,423 | +€3,432 | +5.6% |
| Reserves | 13 | €60,991 | €64,423 | +€3,432 | +5.6% |
| Distributable reserves | 133 | €60,991 | €64,423 | +€3,432 | +5.6% |
| Amounts payable | 17/49 | €260,727 | €148,712 | -€112,015 | -43.0% |
| Amounts payable after more than one year | 17 | €161,518 | €93,240 | -€68,278 | -42.3% |
| Financial debts | 170/4 | €161,518 | €93,240 | -€68,278 | -42.3% |
| Amounts payable within one year | 42/48 | €99,208 | €55,165 | -€44,044 | -44.4% |
| Current portion of amounts payable after more than one year | 42 | €37,015 | €27,868 | -€9,147 | -24.7% |
| Trade debts | 44 | €46,806 | €2,274 | -€44,532 | -95.1% |
| Suppliers | 440/4 | €46,806 | €2,274 | -€44,532 | -95.1% |
| Taxes, remuneration and social security | 45 | €15,180 | €24,946 | +€9,766 | +64.3% |
| Taxes | 450/3 | €15,180 | €24,946 | +€9,766 | +64.3% |
| Other amounts payable | 47/48 | €207 | €77 | -€131 | -63.0% |
| Accrued charges and deferred income | 492/3 | - | €307 | +€307 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,837 | €23,533 | +€3,696 | +18.6% |
| Other operating charges | 640/8 | €1,594 | €1,840 | +€246 | +15.4% |
| Non-recurring operating charges | 66A | - | €13,050 | +€13,050 | |
| Gross operating margin | 9900 | €96,168 | €96,719 | +€551 | +0.6% |
| Operating profit (loss) | 9901 | €74,738 | €58,296 | -€16,442 | -22.0% |
| Financial charges | 65/66B | €7,880 | €11,697 | +€3,817 | +48.4% |
| Recurring financial charges | 65 | €7,880 | €11,697 | +€3,817 | +48.4% |
| Profit (loss) for the period before taxes | 9903 | €66,858 | €46,599 | -€20,259 | -30.3% |
| Income taxes | 67/77 | €17,040 | €10,668 | -€6,372 | -37.4% |
| Profit (loss) for the period | 9904 | €49,818 | €35,932 | -€13,886 | -27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €49,818 | €35,932 | -€13,886 | -27.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.