COFIGEST.COM: 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.
COFIGEST.COM
Largest movements
- Receivables after one year +€45,322
up €45,322 (+14.2%), from €318,765 to €364,087
- Deferred charges and accrued income -€14,480
no longer reported in 2025 (was €14,480)
- Debts after one year -€134,792
down €134,792 (-24.9%), from €540,979 to €406,188
of which Financial debts: -€69,800
- Reserves +€123,855
up €123,855 (+22.2%), from €556,675 to €680,530
- Tax, wage and social debts +€45,677
up €45,677 (+120.4%), from €37,945 to €83,623
- Gross operating margin +€7,511
up €7,511 (+4.5%), from €166,080 to €173,591
- Taxes +€4,466
up €4,466 (+9.9%), from €45,198 to €49,665
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 | €1,236,599 | €1,269,440 | +€32,841 | +2.7% |
| Fixed assets | 21/28 | €800,001 | €800,000 | -€1 | 0.0% |
| Financial fixed assets | 28 | €800,001 | €800,000 | -€1 | 0.0% |
| Current assets | 29/58 | €436,598 | €469,440 | +€32,842 | +7.5% |
| Amounts receivable after more than one year | 29 | €318,765 | €364,087 | +€45,322 | +14.2% |
| Other amounts receivable | 291 | €318,765 | €364,087 | +€45,322 | +14.2% |
| Amounts receivable within one year | 40/41 | €103,353 | €98,353 | -€5,000 | -4.8% |
| Trade receivables | 40 | €55,000 | €50,000 | -€5,000 | -9.1% |
| Other amounts receivable | 41 | €48,353 | €48,353 | = | 0.0% |
| Cash at bank and in hand | 54/58 | - | €7,000 | +€7,000 | |
| Deferred charges and accrued income | 490/1 | €14,480 | - | -€14,480 | |
| Total equity and liabilities | 10/49 | €1,236,599 | €1,269,440 | +€32,841 | +2.7% |
| Equity | 10/15 | €556,675 | €680,530 | +€123,855 | +22.2% |
| Reserves | 13 | €556,675 | €680,530 | +€123,855 | +22.2% |
| Distributable reserves | 133 | €556,675 | €680,530 | +€123,855 | +22.2% |
| Amounts payable | 17/49 | €679,924 | €588,910 | -€91,014 | -13.4% |
| Amounts payable after more than one year | 17 | €540,979 | €406,188 | -€134,792 | -24.9% |
| Financial debts | 170/4 | €98,257 | €28,457 | -€69,800 | -71.0% |
| Other amounts payable | 178/9 | €442,722 | €377,731 | -€64,991 | -14.7% |
| Amounts payable within one year | 42/48 | €138,944 | €182,722 | +€43,778 | +31.5% |
| Current portion of amounts payable after more than one year | 42 | €100,998 | €89,457 | -€11,541 | -11.4% |
| Trade debts | 44 | - | €215 | +€215 | |
| Suppliers | 440/4 | - | €215 | +€215 | |
| Taxes, remuneration and social security | 45 | €37,945 | €83,623 | +€45,677 | +120.4% |
| Taxes | 450/3 | €37,945 | €83,623 | +€45,677 | +120.4% |
| Other amounts payable | 47/48 | €1 | €9,428 | +€9,427 | +942728.0% |
| Other operating charges | 640/8 | €972 | - | -€972 | |
| Gross operating margin | 9900 | €166,080 | €173,591 | +€7,511 | +4.5% |
| Operating profit (loss) | 9901 | €165,108 | €173,591 | +€8,483 | +5.1% |
| Financial income | 75/76B | €14,480 | €15,049 | +€569 | +3.9% |
| Recurring financial income | 75 | €14,480 | €15,049 | +€569 | +3.9% |
| Financial charges | 65/66B | €3,917 | €3,623 | -€295 | -7.5% |
| Recurring financial charges | 65 | €3,917 | €3,623 | -€295 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €175,671 | €185,017 | +€9,346 | +5.3% |
| Income taxes | 67/77 | €45,198 | €49,665 | +€4,466 | +9.9% |
| Profit (loss) for the period | 9904 | €130,472 | €135,352 | +€4,880 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €130,472 | €135,352 | +€4,880 | +3.7% |
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 11 October 2026 via checked.be.