COFIGEST.BE: 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.
COFIGEST.BE
Largest movements
- Receivables within one year +€107,296
up €107,296 (+814.1%), from €13,180 to €120,476
- Receivables after one year -€29,199
down €29,199 (-55.7%), from €52,412 to €23,213
- Intangible fixed assets -€15,373
down €15,373 (-11.1%), from €138,357 to €122,984
- Cash +€4,677
up €4,677 (+343.3%), from €1,362 to €6,040
mainly Debts after one year (+€99,369) and Receivables after one year (+€29,199)
- Debts after one year +€99,369
new in 2024: €99,369
of which Financial debts: +€99,303
- Reserves -€29,697
down €29,697 (-15.8%), from €187,534 to €157,837
of which Distributable reserves: -€29,697
- Tax, wage and social debts -€5,968
down €5,968 (-56.4%), from €10,580 to €4,613
- Current portion of long-term debt +€5,697
new in 2024: €5,697
- Gross operating margin -€24,065
down €24,065, from €14,829 to -€9,237
- Financial charges +€4,326
up €4,326 (+3035.3%), from €143 to €4,468
- Taxes -€4,148
down €4,148 (-94.7%), from €4,380 to €232
- Other operating charges -€533
down €533 (-57.9%), from €920 to €387
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 | €206,812 | €274,212 | +€67,401 | +32.6% |
| Fixed assets | 21/28 | €139,857 | €124,484 | -€15,373 | -11.0% |
| Intangible fixed assets | 21 | €138,357 | €122,984 | -€15,373 | -11.1% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €66,955 | €149,728 | +€82,774 | +123.6% |
| Amounts receivable after more than one year | 29 | €52,412 | €23,213 | -€29,199 | -55.7% |
| Other amounts receivable | 291 | €52,412 | €23,213 | -€29,199 | -55.7% |
| Amounts receivable within one year | 40/41 | €13,180 | €120,476 | +€107,296 | +814.1% |
| Trade receivables | 40 | €13,180 | €120,476 | +€107,296 | +814.1% |
| Cash at bank and in hand | 54/58 | €1,362 | €6,040 | +€4,677 | +343.3% |
| Total equity and liabilities | 10/49 | €206,812 | €274,212 | +€67,401 | +32.6% |
| Equity | 10/15 | €194,231 | €164,534 | -€29,697 | -15.3% |
| Contributions | 10/11 | €6,697 | €6,697 | = | 0.0% |
| Reserves | 13 | €187,534 | €157,837 | -€29,697 | -15.8% |
| Non-distributable reserves | 130/1 | €2,050 | €2,050 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,050 | €2,050 | = | 0.0% |
| Distributable reserves | 133 | €185,484 | €155,787 | -€29,697 | -16.0% |
| Amounts payable | 17/49 | €12,580 | €109,678 | +€97,098 | +771.8% |
| Amounts payable after more than one year | 17 | - | €99,369 | +€99,369 | |
| Financial debts | 170/4 | - | €99,303 | +€99,303 | |
| Other amounts payable | 178/9 | - | €66 | +€66 | |
| Amounts payable within one year | 42/48 | €10,580 | €10,310 | -€271 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | - | €5,697 | +€5,697 | |
| Taxes, remuneration and social security | 45 | €10,580 | €4,613 | -€5,968 | -56.4% |
| Taxes | 450/3 | €10,580 | €4,613 | -€5,968 | -56.4% |
| Accrued charges and deferred income | 492/3 | €2,000 | - | -€2,000 | |
| Other operating charges | 640/8 | €920 | €387 | -€533 | -57.9% |
| Gross operating margin | 9900 | €14,829 | -€9,237 | -€24,065 | |
| Operating profit (loss) | 9901 | €13,909 | -€9,624 | -€23,533 | |
| Financial charges | 65/66B | €143 | €4,468 | +€4,326 | +3035.3% |
| Recurring financial charges | 65 | €143 | €4,468 | +€4,326 | +3035.3% |
| Profit (loss) for the period before taxes | 9903 | €13,766 | -€14,092 | -€27,858 | |
| Income taxes | 67/77 | €4,380 | €232 | -€4,148 | -94.7% |
| Profit (loss) for the period | 9904 | €9,386 | -€14,324 | -€23,711 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,386 | -€14,324 | -€23,711 |
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 7 October 2026 via checked.be.