COFIVI: 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.
What changed
COFIVI
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€15,583
2024 · €14,209+€1,373
Equity
€555,119
2024 · €539,536+€15,583
Cash
€1,488
2024 · €3,189-€1,701
Balance sheet total
€567,722
2024 · €549,116+€18,606
Largest movements
Assets
- Receivables within one year +€20,819
up €20,819 (+5.7%), from €366,915 to €387,734
of which Trade receivables: +€20,000
Equity and liabilities
- Profit (loss) carried forward +€15,583
up €15,583 (+7.6%), from €205,806 to €221,389
Income statement
No income-statement line moved by more than 1% of the activity.
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.
Result 2024
€14,209
Depreciation
+€512
Other operating charges
+€663
Other operating items
+€3,572
Financial income
-€3,698
Financial charges
+€325
Result 2025
€15,583
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.
From operations
-€1,701
Investment
€0
Financing
€0
Cash 2024
€3,189
From operations (derived)
-€1,701
Net result for the year
+€15,583
Depreciation
+€512
Receivables within one year
-€20,819
Trade debts
+€2,769
Other debts
+€629
Accrued charges and deferred income
-€374
Cash 2025
€1,488
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €549,116 | €567,722 | +€18,606 | +3.4% |
| Fixed assets | 21/28 | €179,012 | €178,500 | -€512 | -0.3% |
| Tangible fixed assets | 22/27 | €512 | - | -€512 | |
| Furniture and vehicles | 24 | €512 | - | -€512 | |
| Financial fixed assets | 28 | €178,500 | €178,500 | = | 0.0% |
| Affiliated companies | 280/1 | €178,500 | €178,500 | = | 0.0% |
| Participating interests | 280 | €178,500 | €178,500 | = | 0.0% |
| Current assets | 29/58 | €370,104 | €389,222 | +€19,118 | +5.2% |
| Amounts receivable within one year | 40/41 | €366,915 | €387,734 | +€20,819 | +5.7% |
| Trade receivables | 40 | €153,897 | €173,897 | +€20,000 | +13.0% |
| Other amounts receivable | 41 | €213,018 | €213,837 | +€819 | +0.4% |
| Cash at bank and in hand | 54/58 | €3,189 | €1,488 | -€1,701 | -53.3% |
| Total equity and liabilities | 10/49 | €549,116 | €567,722 | +€18,606 | +3.4% |
| Equity | 10/15 | €539,536 | €555,119 | +€15,583 | +2.9% |
| Contributions | 10/11 | €319,000 | €319,000 | = | 0.0% |
| Capital | 10 | €319,000 | €319,000 | = | 0.0% |
| Issued capital | 100 | €319,000 | €319,000 | = | 0.0% |
| Reserves | 13 | €14,730 | €14,730 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,730 | €14,730 | = | 0.0% |
| Legal reserve | 130 | €14,730 | €14,730 | = | 0.0% |
| Profit (loss) carried forward | 14 | €205,806 | €221,389 | +€15,583 | +7.6% |
| Amounts payable | 17/49 | €9,579 | €12,603 | +€3,024 | +31.6% |
| Amounts payable within one year | 42/48 | €8,950 | €12,348 | +€3,398 | +38.0% |
| Trade debts | 44 | €4,482 | €7,250 | +€2,769 | +61.8% |
| Suppliers | 440/4 | €4,482 | €7,250 | +€2,769 | +61.8% |
| Other amounts payable | 47/48 | €4,469 | €5,098 | +€629 | +14.1% |
| Accrued charges and deferred income | 492/3 | €629 | €255 | -€374 | -59.5% |
| Operating charges | 60/66A | €8,430 | €3,684 | -€4,747 | -56.3% |
| Services and other goods | 61 | €6,344 | €2,772 | -€3,572 | -56.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,024 | €512 | -€512 | -50.0% |
| Other operating charges | 640/8 | €1,063 | €400 | -€663 | -62.4% |
| Operating profit (loss) | 9901 | -€8,430 | -€3,684 | +€4,747 | +56.3% |
| Financial income | 75/76B | €23,699 | €20,001 | -€3,698 | -15.6% |
| Recurring financial income | 75 | €23,699 | €20,001 | -€3,698 | -15.6% |
| Income from current assets | 751 | - | €1 | +€1 | |
| Other financial income | 752/9 | - | €20,000 | +€20,000 | |
| Non-recurring financial income | 76B | €23,699 | - | -€23,699 | |
| Financial charges | 65/66B | €1,059 | €735 | -€325 | -30.6% |
| Recurring financial charges | 65 | €1,059 | €735 | -€325 | -30.6% |
| Debt charges | 650 | €629 | €255 | -€374 | -59.5% |
| Other financial charges | 652/9 | €431 | €480 | +€50 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | €14,209 | €15,583 | +€1,373 | +9.7% |
| Profit (loss) for the period | 9904 | €14,209 | €15,583 | +€1,373 | +9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,209 | €15,583 | +€1,373 | +9.7% |
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 9 October 2026 via checked.be.