COFISCONSULT: 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.
COFISCONSULT
Largest movements
- Tangible fixed assets +€9,999
new in 2025: €9,999
- Receivables within one year -€9,600
down €9,600 (-7.6%), from €127,007 to €117,408
of which Trade receivables: -€7,250
- Cash -€2,445
down €2,445 (-2.6%), from €95,008 to €92,563
mainly Investment in fixed assets (net) (-€10,548) and Short-term financial debts (-€2,032)
No liability line moved by more than 1% of the balance sheet total.
- Staff costs +€29,460
up €29,460 (+28.8%), from €102,314 to €131,774
- Gross operating margin +€27,646
up €27,646 (+25.3%), from €109,109 to €136,755
- Write-downs -€3,458
no longer reported in 2025 (was €3,458)
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 | €224,425 | €222,188 | -€2,237 | -1.0% |
| Fixed assets | 21/28 | - | €9,999 | +€9,999 | |
| Tangible fixed assets | 22/27 | - | €9,999 | +€9,999 | |
| Furniture and vehicles | 24 | - | €9,999 | +€9,999 | |
| Current assets | 29/58 | €224,425 | €212,189 | -€12,236 | -5.5% |
| Amounts receivable within one year | 40/41 | €127,007 | €117,408 | -€9,600 | -7.6% |
| Trade receivables | 40 | €124,138 | €116,888 | -€7,250 | -5.8% |
| Other amounts receivable | 41 | €2,870 | €520 | -€2,350 | -81.9% |
| Cash at bank and in hand | 54/58 | €95,008 | €92,563 | -€2,445 | -2.6% |
| Deferred charges and accrued income | 490/1 | €2,410 | €2,218 | -€192 | -8.0% |
| Total equity and liabilities | 10/49 | €224,425 | €222,188 | -€2,237 | -1.0% |
| Equity | 10/15 | €115,686 | €117,481 | +€1,795 | +1.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,226 | €97,021 | +€1,795 | +1.9% |
| Amounts payable | 17/49 | €108,739 | €104,707 | -€4,032 | -3.7% |
| Amounts payable within one year | 42/48 | €108,719 | €104,707 | -€4,012 | -3.7% |
| Financial debts | 43 | €5,070 | €3,038 | -€2,032 | -40.1% |
| Credit institutions | 430/8 | €5,070 | €3,038 | -€2,032 | -40.1% |
| Trade debts | 44 | €89,358 | €88,255 | -€1,102 | -1.2% |
| Suppliers | 440/4 | €89,358 | €88,255 | -€1,102 | -1.2% |
| Taxes, remuneration and social security | 45 | €14,291 | €13,413 | -€878 | -6.1% |
| Taxes | 450/3 | €1,839 | €2,384 | +€545 | +29.6% |
| Remuneration and social security | 454/9 | €12,452 | €11,029 | -€1,423 | -11.4% |
| Accrued charges and deferred income | 492/3 | €20 | - | -€20 | |
| Remuneration, social security and pensions | 62 | €102,314 | €131,774 | +€29,460 | +28.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €549 | +€549 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,458 | - | -€3,458 | |
| Other operating charges | 640/8 | €659 | €602 | -€58 | -8.7% |
| Gross operating margin | 9900 | €109,109 | €136,755 | +€27,646 | +25.3% |
| Operating profit (loss) | 9901 | €2,678 | €3,831 | +€1,153 | +43.0% |
| Financial income | 75/76B | €1 | €207 | +€206 | +28,649% |
| Recurring financial income | 75 | €1 | €207 | +€206 | +28,649% |
| Financial charges | 65/66B | €763 | €647 | -€116 | -15.3% |
| Recurring financial charges | 65 | €763 | €647 | -€116 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €1,916 | €3,391 | +€1,475 | +77.0% |
| Income taxes | 67/77 | €1,509 | €1,596 | +€87 | +5.7% |
| Profit (loss) for the period | 9904 | €407 | €1,795 | +€1,389 | +341% |
| Profit (loss) for the period to be appropriated | 9905 | €407 | €1,795 | +€1,389 | +341% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.