COFICOSME: 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.
COFICOSME
Largest movements
- Receivables within one year +€4,584
up €4,584 (+6.8%), from €66,960 to €71,544
of which Trade receivables: +€4,584
- Profit (loss) carried forward +€8,815
up €8,815 (+10.0%), from -€88,287 to -€79,472
- Other debts -€5,216
down €5,216 (-1.9%), from €270,848 to €265,632
- Financial income +€2,231
new in 2025: €2,231
- Purchases and services -€1,054
down €1,054 (-28.1%), from €3,752 to €2,698
- Gross operating margin +€343
up €343 (+5.3%), from €6,511 to €6,854
- Depreciation +€171
up €171 (+1,643%), from €10 to €181
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 | €269,074 | €273,360 | +€4,286 | +1.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €200,894 | €200,713 | -€181 | -0.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €894 | €713 | -€181 | -20.2% |
| Furniture and vehicles | 24 | €894 | €713 | -€181 | -20.2% |
| Financial fixed assets | 28 | €200,000 | €200,000 | = | 0.0% |
| Current assets | 29/58 | €68,180 | €72,647 | +€4,467 | +6.6% |
| Amounts receivable within one year | 40/41 | €66,960 | €71,544 | +€4,584 | +6.8% |
| Trade receivables | 40 | €6,960 | €11,544 | +€4,584 | +65.9% |
| Other amounts receivable | 41 | €60,000 | €60,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,220 | €1,103 | -€117 | -9.6% |
| Total equity and liabilities | 10/49 | €269,074 | €273,360 | +€4,286 | +1.6% |
| Equity | 10/15 | -€2,276 | €6,539 | +€8,815 | |
| Contributions | 10/11 | €64,674 | €64,674 | = | 0.0% |
| Reserves | 13 | €21,337 | €21,337 | = | 0.0% |
| Distributable reserves | 133 | €21,337 | €21,337 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,287 | -€79,472 | +€8,815 | +10.0% |
| Amounts payable | 17/49 | €271,350 | €266,821 | -€4,529 | -1.7% |
| Amounts payable within one year | 42/48 | €271,350 | €266,421 | -€4,928 | -1.8% |
| Trade debts | 44 | €195 | €403 | +€209 | +107% |
| Suppliers | 440/4 | €195 | €403 | +€209 | +107% |
| Taxes, remuneration and social security | 45 | €307 | €386 | +€79 | +25.7% |
| Taxes | 450/3 | €307 | €386 | +€79 | +25.7% |
| Other amounts payable | 47/48 | €270,848 | €265,632 | -€5,216 | -1.9% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Goods, raw materials, services and sundry goods | 60/61 | €3,752 | €2,698 | -€1,054 | -28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10 | €181 | +€171 | +1,643% |
| Gross operating margin | 9900 | €6,511 | €6,854 | +€343 | +5.3% |
| Operating profit (loss) | 9901 | €6,501 | €6,673 | +€172 | +2.6% |
| Financial income | 75/76B | - | €2,231 | +€2,231 | |
| Recurring financial income | 75 | - | €2,231 | +€2,231 | |
| Financial charges | 65/66B | €140 | €89 | -€51 | -36.3% |
| Recurring financial charges | 65 | €140 | €89 | -€51 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | €6,361 | €8,815 | +€2,454 | +38.6% |
| Profit (loss) for the period | 9904 | €6,361 | €8,815 | +€2,454 | +38.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,361 | €8,815 | +€2,454 | +38.6% |
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 18 October 2026 via checked.be.