Cofisc: 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.
Cofisc
Largest movements
- Deferred charges and accrued income -€5,915
down €5,915 (-75.0%), from €7,890 to €1,975
- Receivables within one year -€2,651
down €2,651 (-9.6%), from €27,560 to €24,909
of which Other amounts receivable: -€1,846
- Tangible fixed assets -€1,247
no longer reported in 2025 (was €1,247)
of which Plant, machinery and equipment: -€1,033
- Cash +€1,074
up €1,074 (+121.6%), from €883 to €1,958
mainly Deferred charges and accrued income (+€5,915) and Receivables within one year (+€2,651)
- Other debts -€4,969
no longer reported in 2025 (was €4,969)
- Profit (loss) carried forward -€3,432
down €3,432 (-60.8%), from -€5,647 to -€9,079
- Tax, wage and social debts -€903
down €903 (-80.3%), from €1,123 to €221
- Trade debts +€564
new in 2025: €564
- Turnover -€9,581
down €9,581 (-34.7%), from €27,610 to €18,029
- Purchases and services -€6,881
down €6,881 (-24.3%), from €28,328 to €21,446
- Gross operating margin -€2,700
down €2,700 (-376.1%), from -€718 to -€3,417
- Taxes -€1,512
down €1,512 (-93.8%), from €1,611 to €99
- Depreciation -€1,366
no longer reported in 2025 (was €1,366)
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 | €37,580 | €28,841 | -€8,739 | -23.3% |
| Fixed assets | 21/28 | €1,247 | - | -€1,247 | |
| Tangible fixed assets | 22/27 | €1,247 | - | -€1,247 | |
| Plant, machinery and equipment | 23 | €1,033 | - | -€1,033 | |
| Furniture and vehicles | 24 | €215 | - | -€215 | |
| Current assets | 29/58 | €36,333 | €28,841 | -€7,492 | -20.6% |
| Amounts receivable within one year | 40/41 | €27,560 | €24,909 | -€2,651 | -9.6% |
| Trade receivables | 40 | €1,350 | €545 | -€805 | -59.7% |
| Other amounts receivable | 41 | €26,210 | €24,364 | -€1,846 | -7.0% |
| Cash at bank and in hand | 54/58 | €883 | €1,958 | +€1,074 | +121.6% |
| Deferred charges and accrued income | 490/1 | €7,890 | €1,975 | -€5,915 | -75.0% |
| Total equity and liabilities | 10/49 | €37,580 | €28,841 | -€8,739 | -23.3% |
| Equity | 10/15 | €31,488 | €28,056 | -€3,432 | -10.9% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Capital | 10 | €31,000 | €31,000 | = | 0.0% |
| Issued capital | 100 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €6,136 | €6,136 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Legal reserve | 130 | €3,100 | €3,100 | = | 0.0% |
| Distributable reserves | 133 | €3,036 | €3,036 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,647 | -€9,079 | -€3,432 | -60.8% |
| Amounts payable | 17/49 | €6,092 | €785 | -€5,307 | -87.1% |
| Amounts payable within one year | 42/48 | €6,092 | €785 | -€5,307 | -87.1% |
| Trade debts | 44 | - | €564 | +€564 | |
| Suppliers | 440/4 | - | €564 | +€564 | |
| Taxes, remuneration and social security | 45 | €1,123 | €221 | -€903 | -80.3% |
| Taxes | 450/3 | €1,123 | €221 | -€903 | -80.3% |
| Other amounts payable | 47/48 | €4,969 | - | -€4,969 | |
| Turnover | 70 | €27,610 | €18,029 | -€9,581 | -34.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €28,328 | €21,446 | -€6,881 | -24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,366 | - | -€1,366 | |
| Other operating charges | 640/8 | €216 | - | -€216 | |
| Non-recurring operating charges | 66A | €264 | - | -€264 | |
| Gross operating margin | 9900 | -€718 | -€3,417 | -€2,700 | -376.1% |
| Operating profit (loss) | 9901 | -€2,565 | -€3,417 | -€853 | -33.2% |
| Financial income | 75/76B | €96 | €168 | +€72 | +75.0% |
| Recurring financial income | 75 | €96 | €168 | +€72 | +75.0% |
| Non-recurring financial income | 76B | €96 | €168 | +€72 | +75.0% |
| Financial charges | 65/66B | €303 | €83 | -€220 | -72.5% |
| Recurring financial charges | 65 | €303 | €83 | -€220 | -72.5% |
| Non-recurring financial charges | 66B | €303 | - | -€303 | |
| Profit (loss) for the period before taxes | 9903 | -€2,772 | -€3,333 | -€561 | -20.2% |
| Income taxes | 67/77 | €1,611 | €99 | -€1,512 | -93.8% |
| Profit (loss) for the period | 9904 | -€4,383 | -€3,432 | +€951 | +21.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,383 | -€3,432 | +€951 | +21.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.