COFORIS: 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.
COFORIS
Largest movements
- Tangible fixed assets -€3,967
down €3,967 (-41.5%), from €9,554 to €5,588
- Cash -€1,485
down €1,485 (-99.9%), from €1,486 to €2
mainly Net result for the year (-€12,651) and Trade debts (-€1,156)
- Receivables within one year -€1,084
down €1,084 (-55.4%), from €1,957 to €873
of which Trade receivables: -€1,545
- Deferred charges and accrued income +€358
new in 2025: €358
- Profit (loss) carried forward -€12,651
down €12,651 (-14.7%), from -€85,885 to -€98,537
- Other debts +€7,749
up €7,749 (+8.5%), from €91,655 to €99,404
- Trade debts -€1,156
down €1,156 (-72.6%), from €1,592 to €436
- Tax, wage and social debts -€200
down €200 (-54.9%), from €364 to €164
- Gross operating margin +€15,942
up €15,942 (+67.2%), from -€23,735 to -€7,792
- Other operating charges -€383
down €383 (-63.1%), from €608 to €225
- Financial charges +€289
up €289 (+134.7%), from €214 to €503
- Depreciation -€269
down €269 (-6.4%), from €4,236 to €3,967
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 | €12,998 | €6,820 | -€6,178 | -47.5% |
| Fixed assets | 21/28 | €9,554 | €5,588 | -€3,967 | -41.5% |
| Tangible fixed assets | 22/27 | €9,554 | €5,588 | -€3,967 | -41.5% |
| Furniture and vehicles | 24 | €9,554 | €5,588 | -€3,967 | -41.5% |
| Current assets | 29/58 | €3,443 | €1,233 | -€2,211 | -64.2% |
| Amounts receivable within one year | 40/41 | €1,957 | €873 | -€1,084 | -55.4% |
| Trade receivables | 40 | €1,957 | €412 | -€1,545 | -78.9% |
| Other amounts receivable | 41 | - | €460 | +€460 | |
| Cash at bank and in hand | 54/58 | €1,486 | €2 | -€1,485 | -99.9% |
| Deferred charges and accrued income | 490/1 | - | €358 | +€358 | |
| Total equity and liabilities | 10/49 | €12,998 | €6,820 | -€6,178 | -47.5% |
| Equity | 10/15 | -€80,885 | -€93,537 | -€12,651 | -15.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,885 | -€98,537 | -€12,651 | -14.7% |
| Amounts payable | 17/49 | €93,883 | €100,357 | +€6,473 | +6.9% |
| Amounts payable within one year | 42/48 | €93,883 | €100,357 | +€6,473 | +6.9% |
| Financial debts | 43 | - | €81 | +€81 | |
| Credit institutions | 430/8 | - | €81 | +€81 | |
| Trade debts | 44 | €1,592 | €436 | -€1,156 | -72.6% |
| Suppliers | 440/4 | €1,592 | €436 | -€1,156 | -72.6% |
| Advances received on contracts in progress | 46 | €272 | €272 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €364 | €164 | -€200 | -54.9% |
| Taxes | 450/3 | €364 | €164 | -€200 | -54.9% |
| Other amounts payable | 47/48 | €91,655 | €99,404 | +€7,749 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,236 | €3,967 | -€269 | -6.4% |
| Other operating charges | 640/8 | €608 | €225 | -€383 | -63.1% |
| Gross operating margin | 9900 | -€23,735 | -€7,792 | +€15,942 | +67.2% |
| Operating profit (loss) | 9901 | -€28,579 | -€11,984 | +€16,595 | +58.1% |
| Financial charges | 65/66B | €214 | €503 | +€289 | +134.7% |
| Recurring financial charges | 65 | €214 | €503 | +€289 | +134.7% |
| Profit (loss) for the period before taxes | 9903 | -€28,793 | -€12,487 | +€16,306 | +56.6% |
| Income taxes | 67/77 | €161 | €164 | +€3 | +2.0% |
| Profit (loss) for the period | 9904 | -€28,954 | -€12,651 | +€16,303 | +56.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,954 | -€12,651 | +€16,303 | +56.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.