COFIS CONSULT: 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.
COFIS CONSULT
Largest movements
- Cash +€10,325
up €10,325 (+122%), from €8,450 to €18,774
mainly Net result for the year (+€21,635) and Depreciation (+€8,395)
- Tangible fixed assets -€2,720
down €2,720 (-2.4%), from €113,781 to €111,061
of which Land and buildings: -€6,047
- Receivables within one year -€2,348
down €2,348 (-6.6%), from €35,676 to €33,328
of which Trade receivables: -€2,345
- Reserves +€21,635
up €21,635 (+33.5%), from €64,656 to €86,291
- Current portion of long-term debt -€16,086
no longer reported in 2025 (was €16,086)
- Tax, wage and social debts +€3,423
up €3,423 (+28.1%), from €12,193 to €15,616
of which Taxes: +€2,682
- Other debts -€1,859
down €1,859 (-3.4%), from €54,303 to €52,444
- Gross operating margin -€3,373
down €3,373 (-6.8%), from €49,592 to €46,219
- Financial charges -€2,065
down €2,065 (-55.1%), from €3,745 to €1,680
of which Financial charges: -€1,446
- Depreciation -€763
down €763 (-8.3%), from €9,158 to €8,395
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 | €159,015 | €165,066 | +€6,051 | +3.8% |
| Fixed assets | 21/28 | €113,781 | €111,061 | -€2,720 | -2.4% |
| Tangible fixed assets | 22/27 | €113,781 | €111,061 | -€2,720 | -2.4% |
| Land and buildings | 22 | €113,449 | €107,403 | -€6,047 | -5.3% |
| Furniture and vehicles | 24 | €332 | €3,659 | +€3,327 | +1,003% |
| Current assets | 29/58 | €45,234 | €54,005 | +€8,771 | +19.4% |
| Amounts receivable within one year | 40/41 | €35,676 | €33,328 | -€2,348 | -6.6% |
| Trade receivables | 40 | €35,623 | €33,278 | -€2,345 | -6.6% |
| Other amounts receivable | 41 | €53 | €50 | -€3 | -6.1% |
| Cash at bank and in hand | 54/58 | €8,450 | €18,774 | +€10,325 | +122% |
| Deferred charges and accrued income | 490/1 | €1,108 | €1,902 | +€794 | +71.6% |
| Total equity and liabilities | 10/49 | €159,015 | €165,066 | +€6,051 | +3.8% |
| Equity | 10/15 | €72,716 | €94,351 | +€21,635 | +29.8% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €64,656 | €86,291 | +€21,635 | +33.5% |
| Distributable reserves | 133 | €64,656 | €86,291 | +€21,635 | +33.5% |
| Amounts payable | 17/49 | €86,300 | €70,716 | -€15,584 | -18.1% |
| Amounts payable within one year | 42/48 | €84,741 | €69,945 | -€14,795 | -17.5% |
| Current portion of amounts payable after more than one year | 42 | €16,086 | - | -€16,086 | |
| Trade debts | 44 | €2,158 | €1,886 | -€272 | -12.6% |
| Suppliers | 440/4 | €2,158 | €1,886 | -€272 | -12.6% |
| Taxes, remuneration and social security | 45 | €12,193 | €15,616 | +€3,423 | +28.1% |
| Taxes | 450/3 | €11,323 | €14,006 | +€2,682 | +23.7% |
| Remuneration and social security | 454/9 | €870 | €1,610 | +€740 | +85.1% |
| Other amounts payable | 47/48 | €54,303 | €52,444 | -€1,859 | -3.4% |
| Accrued charges and deferred income | 492/3 | €1,559 | €770 | -€789 | -50.6% |
| Non-recurring operating income | 76A | €69 | €60 | -€9 | -13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,158 | €8,395 | -€763 | -8.3% |
| Other operating charges | 640/8 | €1,638 | €1,922 | +€284 | +17.4% |
| Non-recurring operating charges | 66A | €323 | €623 | +€300 | +92.7% |
| Gross operating margin | 9900 | €49,592 | €46,219 | -€3,373 | -6.8% |
| Operating profit (loss) | 9901 | €38,473 | €35,279 | -€3,194 | -8.3% |
| Financial income | 75/76B | €82 | €108 | +€26 | +31.6% |
| Recurring financial income | 75 | €82 | €108 | +€26 | +31.6% |
| Financial charges | 65/66B | €3,745 | €1,680 | -€2,065 | -55.1% |
| Recurring financial charges | 65 | €3,124 | €1,679 | -€1,446 | -46.3% |
| Non-recurring financial charges | 66B | €621 | €1 | -€619 | -99.8% |
| Profit (loss) for the period before taxes | 9903 | €34,811 | €33,708 | -€1,103 | -3.2% |
| Income taxes | 67/77 | €12,209 | €12,072 | -€137 | -1.1% |
| Profit (loss) for the period | 9904 | €22,601 | €21,635 | -€966 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,601 | €21,635 | -€966 | -4.3% |
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 21 October 2026 via checked.be.